Work

The Role of Sustainability Accounting on Decision-making: Field Study on Sudanese Industrial Companies

Year: 2024

Type: article

Abstract: The article's goal is to explore how the economic, social, and environmental sustainability accounting components affect decision-making (DM) in the industrial sector of Sudan. This can assist companies in understanding and disclosing the benefits and drawbacks of their activities. The practical significance of scientific research is found in the way that the research conclusions will help to clarify sustainability-related concerns and reinforce Sudanese industrial businesses' dedication to them. Furthermore, there aren't many studies that address this subject in the context of Sudan.The results of the research show that the economic dimension has a positive impact on decision-making in the Sudanese industrial sector. It was also found that the social dimension plays a part in DM. On the other hand, DM Sudanese industrial businesses lack an environmental dimension. According to the study's recommendations, accounting regulators must develop guidelines and frameworks to help accountants measure and disclose sustainability information. Future research should continue to examine the impacts of sustainability development issues on Sudanese manufacturing firms to raise awareness of sustainability issues among accountants and management.

Source: Financial and credit activity problems of theory and practice

DOI: 10.55643/fcaptp.5.58.2024.4506

Author: Asaad Mubarak Hussien Musa

Institution: Prince Sattam Bin Abdulaziz University

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Responsible consumption and production

Open Access status: gold

Estimated APC paid: $500