Environmental Governance and its Role in Environmental Accounting Disclosure of Economic Units- An Exploratory Study of the Opinion of a Sample of Academics in the Field of Accounting at the Administrative Technical College, Erbil

Abstract

The research aimed to show the role of environmental governance in environmental accounting disclosure from the point of view of academics in the accounting specialization at the Administrative Technical College Erbil. The research problem revolves around the emergence of environmental problems caused by economic units through the activities they practice and how to disclose them by activating the role of environmental governance and adherence to it, and in light of it, the research question was formulated. In order to test the hypotheses of the research, the questionnaire form was designed and distributed to a sample of academics in the accounting discipline at the Administrative Technical College of Erbil, and (SPSS IBM V.26) program was used in order to analyse the collected data, based on the above, the research reached a set of conclusions, the most important is that environmental governance is one of the most important effective mechanisms of action to confront the environmental problems caused by the economic units of the environment from which they operate, because the results of the research showed that there is a significant correlation between Environmental governance and environmental accounting disclosure and that there is a statistically significant effect of the independent variable in the dependent variable.