اثر جودة المعلومات المحاسبية على التنمية الاقتصادية المستدامة

Abstract

The present study aims to examine the impact of accounting information quality on enhancing sustainable economic development within economic units، by analyzing the relationship between the accuracy and reliability of accounting data and its ability to support sound economic decision-making. The researchers adopted a descriptive-analytical methodology، relying on a comprehensive review of relevant literature and previous studies، in addition to analyzing empirical data using the Statistical Package for the Social Sciences (SPSS). Data were collected through a validated questionnaire distributed to a sample of 75 employees، including managers، department heads، and accountants working in various private sector economic units. The results indicated that accounting information plays a central role in improving the quality of economic decisions and contributes to achieving higher levels of efficiency and economic welfare. Furthermore، accounting practices were found to support the monitoring and adjustment of economic development plans in a manner that ensures their sustainability. The study recommends strengthening the role of accounting information in supporting sustainable economic development، and developing professional mechanisms to overcome the challenges facing the practical application of accounting. This would enhance the efficiency of accounting performance and contribute to achieving sustainable development goals.