THE IMPACT OF MANAGEMENT ACCOUNTANT EFFICIENCY ON BUSINESS SUSTAINABILITY: AN EXPLORATORY STUDY
Keywords:
Management accountant efficiency, business sustainability, industrial companies, IraqAbstract
This research aims to determine the level of impact of management accountant efficiency on the sustainability of business operations. This was achieved through a survey approach that relied on polling a sample of management accountants, cost accountants, and others working in Iraqi industrial companies during the year 2026. The descriptive analytical method was used to conduct the research, achieve its objectives, and test hypotheses. A questionnaire was designed by the researchers to measure the research variables. Management accounting efficiency, as the independent variable, included three dimensions (1. Personal, 2. Conceptual, 3. Technical). Similarly, business sustainability, as the dependent variable, included three dimensions (1. Economic sustainability, 2. Environmental sustainability, 3. Social sustainability). 135 valid questionnaires were received and accepted for analysis to represent the research sample. Descriptive and inferential analysis was performed on the data collected according to these questionnaires to extract and discuss the results using several statistical methods and the SPSS Ver. 24 statistical software. The research concluded with a number of conclusions, the most general of which is that the efficiency of the management accountant contributes to enhancing the levels of sustainability of companies’ businesses, according to the perception of the sample members. The results of this research contribute to strengthening the theoretical framework in demonstrating the importance of management accounting and its capabilities in activating the response to sustainability requirements in companies and helping to achieve them. From a practical field perspective, it contributes to shedding light on the role of the accountant in Iraqi industrial companies and motivating them to pay attention to developing their capabilities and competencies, given its importance in implementing the company’s strategies and achieving its goals.
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