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All Journal IJEFSD Studi Akuntansi dan Bisnis Indonesia
Hussien Sabea Khamees
Technical Institute of Baqubah, Middle Technical University, Diyala, Iraq
Economics, Econometrics & Finance

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The Role of Actuarial Accounting in Achieving Financial Sustainability Hussien Sabea Khamees
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 2 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i2.5725

Abstract

This study aims to clarify actuarial accounting, the actuary accountant, and their role in enhancing the financial sustainability of companies. The research discusses the significant role of actuarial accounting in strengthening corporate sustainability, particularly in companies with future obligations, due to its importance in identifying future risks. The study concluded that actuarial accounting plays an effective role in increasing companies’ ability for long-term financial planning, which enhances corporate sustainability. Furthermore, actuarial accounting has the capability to assess future risks through the use of statistical and historical data to predict future financial events. The study recommends expanding the reliance on actuary accountants within companies in order to improve long-term financial planning capabilities. It also recommends involving actuary accountants in decision-making processes because of their role in determining the optimal allocation of resources.
The Role of Actuarial Accounting in Achieving Financial Sustainability Hussien Sabea Khamees
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 3 (2026): July
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i3.522

Abstract

Purpose: This study aims to examine actuarial accounting, the role of actuary accountants, and their contribution to enhancing corporate financial sustainability, particularly in companies with long-term financial obligations. Methodology: The study uses a conceptual and descriptive-analytical approach by reviewing relevant literature on actuarial accounting, risk assessment, and long-term financial planning in corporate finance. Results: The findings indicate that actuarial accounting plays an important role in strengthening corporate financial sustainability by supporting long-term financial planning and improving risk identification. Actuary accountants contribute significantly by utilizing statistical and historical data to predict future financial events and assess potential risks, thereby enhancing the accuracy of financial forecasting and planning. Conclusions: The study concludes that actuarial accounting is essential for improving companies’ long-term financial sustainability. The involvement of actuary accountants in financial decision-making processes helps organizations optimize resource allocation and strengthen strategic financial planning. Limitations: This study is limited to a conceptual analysis based on existing literature and does not include empirical data or case-based validation. Contribution: This study contributes to the literature by emphasizing the importance of actuarial accounting and actuary accountants in improving long-term financial sustainability and supporting more effective corporate decision-making processes.
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