{"id":"https://openalex.org/W3197797174","doi":"https://doi.org/10.21070/jas.v5i2.1543","title":"Does Environmental Management Accounting Matter in Promoting Sustainable Development? A study in Iraq","display_name":"Does Environmental Management Accounting Matter in Promoting Sustainable Development? A study in Iraq","publication_year":2021,"publication_date":"2021-09-04","ids":{"openalex":"https://openalex.org/W3197797174","doi":"https://doi.org/10.21070/jas.v5i2.1543","mag":"3197797174"},"language":"en","primary_location":{"id":"doi:10.21070/jas.v5i2.1543","doi":"https://doi.org/10.21070/jas.v5i2.1543","is_oa":true,"landing_page_url":"https://doi.org/10.21070/jas.v5i2.1543","pdf_url":"https://jas.umsida.ac.id/index.php/jas/article/download/1543/1716","source":{"id":"https://openalex.org/S4210218766","display_name":"Journal of Accounting Science","issn_l":"2548-3501","issn":["2548-3501"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315274","host_organization_name":"Universitas Muhammadiyah Sidoarjo","host_organization_lineage":["https://openalex.org/P4310315274"],"host_organization_lineage_names":["Universitas Muhammadiyah Sidoarjo"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Science","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://jas.umsida.ac.id/index.php/jas/article/download/1543/1716","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5072052564","display_name":"Hut ham Falih Chichan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210115078","display_name":"Middle Technical University","ror":"https://ror.org/02fvkg758","country_code":"IQ","type":"education","lineage":["https://openalex.org/I4210115078"]}],"countries":["IQ"],"is_corresponding":false,"raw_author_name":"Hutman falih Chichan","raw_affiliation_strings":["Middle Technical University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Middle Technical University","institution_ids":["https://openalex.org/I4210115078"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5065272134","display_name":"Hussein kareem mohammed","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2802939807","display_name":"Madenat Alelem University College","ror":"https://ror.org/00kazcx49","country_code":"IQ","type":"education","lineage":["https://openalex.org/I2802939807"]}],"countries":["IQ"],"is_corresponding":false,"raw_author_name":"Hussein kareem mohammed","raw_affiliation_strings":["Madenat Alelem University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Madenat Alelem University","institution_ids":["https://openalex.org/I2802939807"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5064745116","display_name":"Tariq Tawfeeq Yousif Alabdullah","orcid":"https://orcid.org/0000-0003-1494-6983","observed_orcids":["https://orcid.org/0000-0003-1494-6983"]},"institutions":[{"id":"https://openalex.org/I126633494","display_name":"University of Basrah","ror":"https://ror.org/00840ea57","country_code":"IQ","type":"education","lineage":["https://openalex.org/I126633494"]}],"countries":["IQ"],"is_corresponding":false,"raw_author_name":"Tariq Tawfeeq Yousif Alabdullah","raw_affiliation_strings":["University of Basrah"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Basrah","institution_ids":["https://openalex.org/I126633494"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":23.5068,"has_fulltext":true,"cited_by_count":62,"citation_normalized_percentile":{"value":0.99636072,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":100},"biblio":{"volume":"5","issue":"2","first_page":"114","last_page":"126"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9907000064849854,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9907000064849854,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.0038999998942017555,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-management-accounting","display_name":"environmental management accounting","score":1.0},{"id":"https://openalex.org/keywords/sustainable-development","display_name":"sustainable development","score":0.9929999709129333},{"id":"https://openalex.org/keywords/industrial-enterprises","display_name":"industrial enterprises","score":0.753000020980835},{"id":"https://openalex.org/keywords/environmental-awareness","display_name":"environmental awareness","score":0.7070000171661377},{"id":"https://openalex.org/keywords/environmental-decision-making","display_name":"environmental decision-making","score":0.7480000257492065},{"id":"https://openalex.org/keywords/natural-resource-preservation","display_name":"natural resource preservation","score":0.8330000042915344},{"id":"https://openalex.org/keywords/environmental-impact-reduction","display_name":"environmental impact reduction","score":0.7559999823570251},{"id":"https://openalex.org/keywords/iraq","display_name":"Iraq","score":0.44999998807907104}],"concepts":[{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.7094150185585022},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6905293464660645},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.6290015578269958},{"id":"https://openalex.org/C98147612","wikidata":"https://www.wikidata.org/wiki/Q215599","display_name":"Promotion (chess)","level":3,"score":0.6274352669715881},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.540791928768158},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.479057639837265},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.43642711639404297},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.42175230383872986},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.41897687315940857},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4150424003601074},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.13085952401161194},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.09986191987991333},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.09429848194122314},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.08586588501930237},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21070/jas.v5i2.1543","doi":"https://doi.org/10.21070/jas.v5i2.1543","is_oa":true,"landing_page_url":"https://doi.org/10.21070/jas.v5i2.1543","pdf_url":"https://jas.umsida.ac.id/index.php/jas/article/download/1543/1716","source":{"id":"https://openalex.org/S4210218766","display_name":"Journal of Accounting Science","issn_l":"2548-3501","issn":["2548-3501"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315274","host_organization_name":"Universitas Muhammadiyah Sidoarjo","host_organization_lineage":["https://openalex.org/P4310315274"],"host_organization_lineage_names":["Universitas Muhammadiyah Sidoarjo"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Science","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.21070/jas.v5i2.1543","doi":"https://doi.org/10.21070/jas.v5i2.1543","is_oa":true,"landing_page_url":"https://doi.org/10.21070/jas.v5i2.1543","pdf_url":"https://jas.umsida.ac.id/index.php/jas/article/download/1543/1716","source":{"id":"https://openalex.org/S4210218766","display_name":"Journal of Accounting Science","issn_l":"2548-3501","issn":["2548-3501"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315274","host_organization_name":"Universitas Muhammadiyah Sidoarjo","host_organization_lineage":["https://openalex.org/P4310315274"],"host_organization_lineage_names":["Universitas Muhammadiyah Sidoarjo"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Science","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.6000000238418579,"id":"https://metadata.un.org/sdg/12","display_name":"Responsible consumption and production"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3197797174.pdf","grobid_xml":"https://content.openalex.org/works/W3197797174.grobid-xml"},"referenced_works_count":34,"referenced_works":["https://openalex.org/W1482154365","https://openalex.org/W1489564935","https://openalex.org/W2005416893","https://openalex.org/W2024116887","https://openalex.org/W2123513272","https://openalex.org/W2177461491","https://openalex.org/W2188470988","https://openalex.org/W2340551357","https://openalex.org/W2470562655","https://openalex.org/W2558197038","https://openalex.org/W2560044491","https://openalex.org/W2560569728","https://openalex.org/W2782475564","https://openalex.org/W2900514555","https://openalex.org/W2942288001","https://openalex.org/W2979930014","https://openalex.org/W2987404296","https://openalex.org/W2995105353","https://openalex.org/W2999148470","https://openalex.org/W3000166238","https://openalex.org/W3027747590","https://openalex.org/W3033036120","https://openalex.org/W3036016605","https://openalex.org/W3094630931","https://openalex.org/W3094950390","https://openalex.org/W3134405270","https://openalex.org/W3142622358","https://openalex.org/W3145332173","https://openalex.org/W3195007905","https://openalex.org/W3195779246","https://openalex.org/W4206560305","https://openalex.org/W4225619946","https://openalex.org/W4248810933","https://openalex.org/W7097851044"],"related_works":["https://openalex.org/W3112080906","https://openalex.org/W2007883076","https://openalex.org/W7214569117","https://openalex.org/W2883639353","https://openalex.org/W2547835624","https://openalex.org/W37472085","https://openalex.org/W7118004165","https://openalex.org/W7131346165","https://openalex.org/W7162938997","https://openalex.org/W7125926989"],"abstract_inverted_index":{"Purpose":[0],"of":[1,16,19,28,43,51,56,70,77,88,110,122,137,156,168,176],"this":[2],"study":[3,113,141],"is":[4],"to":[5,9,24,38,46,48,66,134,145,165],"examine":[6,25],"the":[7,17,26,49,71,75,85,92,106,108,111,135,143,166,174],"extent":[8],"which":[10],"Iraqi":[11,57,78,116,152],"industrial":[12,58,117,153],"companies":[13,118,154],"are":[14],"aware":[15],"concept":[18],"environmental":[20,39,123,147,170],"management":[21,124,148],"accounting":[22,125,149],"(EMA),":[23],"role":[27,159],"EMA":[29],"in":[30,74,151,160],"providing":[31,161],"information":[32,131,162],"that":[33,115,132,163],"might":[34],"influence":[35],"decisions":[36],"related":[37],"protection":[40],"and":[41,91],"preservation":[42],"natural":[44],"resources":[45],"contribute":[47],"development":[50,90],"sustainable":[52,89,138],"development.":[53,139],"A":[54],"sample":[55,69],"firms":[59],"was":[60],"surveyed":[61],"by":[62],"distributing":[63],"a":[64,67,100],"questionnaire":[65],"random":[68],"research":[72],"community":[73],"context":[76],"firms.":[79],"In":[80,127],"addition,":[81],"it":[82,129],"also":[83],"considers":[84],"social":[86],"dimensions":[87],"economy.":[93],"The":[94],"resolution":[95],"data":[96],"were":[97],"analyzed":[98],"using":[99],"statistical":[101],"program":[102],"(SPSS).":[103],"When":[104],"analyzing":[105],"data,":[107],"findings":[109],"current":[112],"indicate":[114],"have":[119],"an":[120],"awareness":[121],"concepts.":[126],"addition":[128],"provides":[130],"contributes":[133],"promotion":[136],"This":[140],"recommends":[142],"need":[144],"implement":[146],"(EMA)":[150],"because":[155],"its":[157,177],"important":[158],"leads":[164],"reduction":[167],"negative":[169],"impacts":[171],"resulting":[172],"from":[173],"practice":[175],"activities.":[178]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":38},{"year":2022,"cited_by_count":10},{"year":2021,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2021-09-13T00:00:00"}