Accounting Digitalization and Environmental-Social Disclosure in Sustainable Organizations: Evidence from Al-Furat Al-Awsat University

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Offers empirical evidence on the digitalization-disclosure link from an underrepresented context, useful for comparative studies.

🏢実務担当者:Highlights that unified data integration and staff training are more impactful than hardware upgrades for improving sustainability disclosure.

General Background: Organizations increasingly face mounting pressure to provide comprehensive sustainability reporting beyond traditional financial statements, encompassing carbon footprints, labor conditions, and governance practices. Specific Background: This shift coincides with the rapid digitalization of accounting systems, which integrate cloud platforms, AI-assisted analytics, and ERP environments to streamline data processing. Knowledge Gap: It remains unclear whether accelerating accounting digitalization genuinely reinforces environmental and social disclosure or if these concurrent trends operate independently. Aims: This study investigates the effect of accounting digitalization on the quality and scope of environmental and social performance disclosure at Al-Furat Al-Awsat University in Iraq. Results: Surveying 100 accounting faculty, the study confirms a very strong positive correlation (r = 0.820), with a single-predictor regression model explaining 67.2% of the variance in disclosure scores. Data integration emerged as the most critical driver of disclosure quality. Novelty: By focusing on the underrepresented Iraqi institutional context, the research provides empirical evidence that technical accounting infrastructure is a prerequisite for credible non-financial reporting. Implications: The findings suggest that organizations must prioritize unified data integration and structured staff training over hardware upgrades to effectively leverage digital systems for sustainability reporting, rather than treating such disclosures as separate, manual tasks. Highlights: Accounting digitalization is a significant predictor of high-quality environmental and social disclosure. Data integration represents the highest-leverage intervention for improving non-financial reporting transparency. Information security and staff competencies remain the most critical areas requiring institutional investment. Keywords: Accounting Digitalization, Environmental Disclosure, Social Performance, Sustainable Organizations, Al-Furat Al-Awsat University  

• semanticscholar https://ijler.umsida.ac.id/index.php/ijler/article/download/1612/1946first seen 2026-07-18 08:22:52