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INDONESIA
Indonesian Journal of Law and Economics Review
Published by Universitas Muhammadiyah Sidoarjo
ISSN : -     EISSN : 25989928     DOI : https://doi.org/10.21070/ijler
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
Indonesian Journal of Law and Economics Review (IJLER) is published by Universitas Muhammadiyah Sidoarjo four times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.This journal aims is to provide a place for academics and practitioners to publish original research and review articles. The articles basically contains any topics concerning Law and Economics. IJLER is available in online version. Language used in this journal is Indonesia or English.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 771 Documents
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Accounting Digitalization and Environmental-Social Disclosure in Sustainable Organizations: Evidence from Al-Furat Al-Awsat University Redha Abd Al-Khadr Hammoud
Indonesian Journal of Law and Economics Review Vol. 21 No. 3 (2026): Agustus
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i3.1612

Abstract

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  

Page 78 of 78 | Total Record : 771

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