The Role of Green Accounting in Promoting Sustainable Business Practices in Kurdistan: A Qualitative Investigation Integrating a Systematic Literature Review and Semi-Structured Interviews

Role of Green Accounting in Promoting Sustainable Business Practices

Authors

DOI:

https://doi.org/10.63841/iue3261177

Keywords:

Capacity building, Corporate sustainability, Environmental reporting, Green accounting, Kurdistan, Regulatory frameworks, Sustainable business practices.

Abstract

Green accounting integrates environmental costs and impacts into conventional financial reporting and has become an important mechanism for advancing sustainable business practices. This study examines the current state of green accounting adoption in the Kurdistan Region of Iraq, with particular attention to its role in supporting corporate sustainability. A qualitative research design was employed, combining a systematic literature review with semi-structured interviews conducted with 16 key stakeholders, including executives from environmentally intensive industries, senior accountants, government policymakers, and sustainability consultants. The findings indicate that green accounting practices in Kurdistan remain largely voluntary and unevenly applied. Multinational enterprises demonstrate higher levels of compliance with international environmental reporting frameworks, while local firms face substantial barriers related to weak regulatory enforcement, limited financial capacity, and insufficient technical expertise. Despite these challenges, evidence suggests that green accounting contributes to improved resource efficiency, cost control, corporate reputation, and investor confidence. The study highlights the need for stronger regulatory frameworks, targeted capacity-building initiatives, and institutional support to promote wider adoption of green accounting and enhance sustainable business practices in the Kurdistan Region.

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Author Biographies

  • Sardar Jalal Braim, Department of Accounting and Finance, College of Administration & Economics, Lebanese French University, Erbil, 44001, IRAQ

    Sardar Jalal Braim is a Lecturer in the Department of Accounting and Finance, Faculty of College of Administration & Economics, Lebanese French University, Erbil. he received a B.Sc. degree in Accounting and Finance, and an M.Sc. degree in Accounting from Near East University. His research interests are in Auditing, Financial Accounting, MIS, AIS, and Management Accounting.

    His academic interests lie in the field of Accounting and Management, in which he engages actively in both teaching and research. He is dedicated to promoting academic advancement and participating in scholarly endeavors within his department.

  • Miran Tahseen Hama Rash, Department of Accounting, Erbil Technical Administration Institute, Erbil Polytechnic University, Erbil, 44001, IRAQ

    Miran Tahseen Hama Rash is an Assistant Lecturer in the Department of Accounting, Faculty of Erbil Technical Administration Institute, Erbil Polytechnic University, Lebanese French University, Erbil. he received a B.Sc. degree in Accounting, and an M.Sc. degree in Accounting from Urmia University. His research interests are in Auditing, Financial Accounting, MIS, AIS, and Management Accounting.

    His academic interests lie in the field of Accounting and Management, in which he engages actively in both teaching and research. He is dedicated to promoting academic advancement and participating in scholarly endeavours within his department.

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Published

2026-04-25

Issue

Vol. 3 No. 2 (2026)

Section

Accounting and Finance

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Copyright (c) 2026 Academic Journal of International University of Erbil

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How to Cite

The Role of Green Accounting in Promoting Sustainable Business Practices in Kurdistan: A Qualitative Investigation Integrating a Systematic Literature Review and Semi-Structured Interviews: Role of Green Accounting in Promoting Sustainable Business Practices. (2026). Academic Journal of International University of Erbil, 3(2), 1177-1184. https://doi.org/10.63841/iue3261177