{"id":"https://openalex.org/W7218044099","doi":null,"title":"The Role of Accounting Measurement for Sustainable Development (ASD) IN Improving the Quality of Financial Reporting Reports","display_name":"The Role of Accounting Measurement for Sustainable Development (ASD) IN Improving the Quality of Financial Reporting Reports","publication_year":2025,"publication_date":"2025-08-10","ids":{"openalex":"https://openalex.org/W7218044099"},"language":"ar","primary_location":{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/2198","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2198","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/2198/1439","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/2198/1439","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5073358064","display_name":"\u0623.\u0645.\u062f. \u0639\u0644\u064a \u0645\u062d\u0645\u062f \u0627\u0644\u0645\u0639\u0645\u0648\u0631\u064a","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0645\u062d\u0645\u062f \u062b\u062c\u064a\u0644 \u0627\u0644\u0645\u0639\u0645\u0648\u0631\u064a, \u0623.\u0645.\u062f. \u0639\u0644\u064a","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5154835438","display_name":"\u0639\u0644\u064a \u0645\u062d\u0645\u062f \u0639\u0644\u064a","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0645\u062d\u0645\u062f \u0639\u0644\u064a, \u0639\u0644\u064a","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5155050467","display_name":"\u0631\u0634\u064a\u062f \u062d\u0645\u064a\u062f \u0639\u0628\u062f\u0627\u0644\u062d\u0633\u0646","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u062d\u0645\u064a\u062f \u0639\u0628\u062f\u0627\u0644\u062d\u0633\u0646, \u0631\u0634\u064a\u062f","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5156307227","display_name":"Assist. Prof. Dr.  Ali Mohammed Thijeel AL-Mamouri","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mohammad Thijeel Al- Mamouri, Assist. Prof. Dr. Ali","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5155398501","display_name":"Ali Mohammad Ali","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mohammad Ali, Ali","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5154564709","display_name":"Rashid Hamid Abd al-Hussain","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Hamid Abd al-Hussain, Rashid","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.60190584,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.5083000063896179,"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":0.5083000063896179,"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":0.2305999994277954,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.22010000050067902,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.7319999933242798},{"id":"https://openalex.org/keywords/environmental-performance-indicators","display_name":"environmental performance indicators","score":0.5419999957084656},{"id":"https://openalex.org/keywords/social-performance-indicators","display_name":"social performance indicators","score":0.8500000238418579},{"id":"https://openalex.org/keywords/environmental-pollution","display_name":"environmental pollution","score":0.3230000138282776},{"id":"https://openalex.org/keywords/greenhouse-gas-emissions","display_name":"greenhouse gas emissions","score":0.7889999747276306},{"id":"https://openalex.org/keywords/waste-management-costs","display_name":"waste management costs","score":0.7710000276565552},{"id":"https://openalex.org/keywords/sustainability-strategy","display_name":"sustainability strategy","score":0.5230000019073486}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7303000092506409},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.6132000088691711},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.5710999965667725},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5497999787330627},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.46389999985694885},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.44859999418258667},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.44530001282691956},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.32100000977516174},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.3102000057697296},{"id":"https://openalex.org/C2780009758","wikidata":"https://www.wikidata.org/wiki/Q6804172","display_name":"Measure (data warehouse)","level":2,"score":0.30799999833106995},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.30059999227523804},{"id":"https://openalex.org/C2994197053","wikidata":"https://www.wikidata.org/wiki/Q106511942","display_name":"Environmental reporting","level":2,"score":0.2793999910354614},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.2768999934196472},{"id":"https://openalex.org/C24756922","wikidata":"https://www.wikidata.org/wiki/Q1757694","display_name":"Data quality","level":3,"score":0.2614000141620636},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.25870001316070557},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.257099986076355},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.25619998574256897}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/2198","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2198","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/2198/1439","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/2198","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2198","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/2198/1439","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.6000000238418579,"display_name":"Responsible consumption and production","id":"https://metadata.un.org/sdg/12"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7218044099.pdf","grobid_xml":"https://content.openalex.org/works/W7218044099.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4416558045","https://openalex.org/W2964819894","https://openalex.org/W4361988481","https://openalex.org/W4387752469","https://openalex.org/W3120724257","https://openalex.org/W2991543262","https://openalex.org/W2965911499","https://openalex.org/W2960437653","https://openalex.org/W2991555317","https://openalex.org/W2975089255"],"abstract_inverted_index":{"\u064a\u0647\u062f\u0641":[0],"\u0647\u0630\u0627":[1],"\u0627\u0644\u0628\u062d\u062b":[2,107],"\u0625\u0644\u0649":[3,37,140],"\u062a\u0639\u0631\u064a\u0641":[4],"\u0645\u0641\u0647\u0648\u0645":[5],"\u0627\u0644\u0642\u064a\u0627\u0633":[6,19],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a":[7,20],"\u0644\u0644\u062a\u0646\u0645\u064a\u0629":[8,21],"\u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629":[9,22],"\u0648\u062a\u0633\u0644\u064a\u0637":[10],"\u0627\u0644\u0636\u0648\u0621":[11],"\u0639\u0644\u0649":[12,30,42,62,92,144],"\u0623\u0633\u0627\u0644\u064a\u0628\u0647":[13],"\u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629\u060c":[14],"\u0645\u0639":[15,97],"\u062a\u062d\u0644\u064a\u0644":[16],"\u0627\u0644\u0639\u0644\u0627\u0642\u0629":[17,29],"\u0628\u064a\u0646":[18,154],"\u0648\u062a\u0642\u0627\u0631\u064a\u0631":[23,52],"\u0627\u0644\u0625\u0628\u0644\u0627\u063a":[24],"\u0627\u0644\u0645\u0627\u0644\u064a\u060c":[25],"\u0648\u062f\u0631\u0627\u0633\u0629":[26],"\u062a\u0623\u062b\u064a\u0631":[27],"\u0647\u0630\u0647":[28,103],"\u062a\u062d\u0633\u064a\u0646":[31],"\u062c\u0648\u062f\u0629":[32],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[33,128],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.":[34],"\u0627\u0633\u062a\u0646\u062f\u062a":[35],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[36,81],"\u062a\u0637\u0628\u064a\u0642":[38],"\u0645\u0646\u0647\u062c":[39],"\u0648\u0635\u0641\u064a":[40],"\u062a\u062d\u0644\u064a\u0644\u064a":[41],"\u0627\u0644\u0634\u0631\u0643\u0629":[43,60],"\u0627\u0644\u0639\u0627\u0645\u0629":[44],"\u0644\u0644\u0633\u0645\u0646\u062a":[45],"\u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629":[46],"\u0643\u0639\u064a\u0646\u0629":[47],"\u0628\u062d\u062b\u064a\u0629\u060c":[48],"\u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645":[49],"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a":[50],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[51,123,149],"\u0627\u0644\u0623\u062f\u0627\u0621":[53,110],"\u0627\u0644\u0628\u064a\u0626\u064a":[54,111],"\u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a":[55],"\u0644\u0644\u0634\u0631\u0643\u0629.":[56],"\u0623\u0638\u0647\u0631\u062a":[57],"\u0627\u0644\u0646\u062a\u0627\u0626\u062c":[58],"\u0623\u0646":[59,82],"\u062a\u0631\u0643\u0632":[61],"\u062e\u062f\u0645\u0627\u062a":[63],"\u0627\u0644\u0637\u0628\u0627\u0628\u0629":[64],"\u0648\u0627\u0644\u0633\u0644\u0627\u0645\u0629":[65],"\u0627\u0644\u0645\u0647\u0646\u064a\u0629\u060c":[66],"\u0628\u064a\u0646\u0645\u0627":[67],"\u062a\u064f\u0647\u0645\u0644":[68],"\u0642\u0636\u0627\u064a\u0627":[69],"\u0628\u064a\u0626\u064a\u0629":[70,137],"\u0645\u0647\u0645\u0629":[71],"\u0645\u062b\u0644":[72,113],"\u0627\u0644\u0636\u0648\u0636\u0627\u0621\u060c":[73],"\u0627\u0644\u062a\u0647\u0648\u064a\u0629\u060c":[74],"\u0648\u0627\u0644\u062a\u062d\u0643\u0645":[75],"\u0641\u064a":[76,86],"\u0627\u0644\u0627\u0646\u0628\u0639\u0627\u062b\u0627\u062a":[77],"\u0627\u0644\u062d\u0631\u0627\u0631\u064a\u0629.":[78],"\u0643\u0645\u0627":[79,133],"\u0643\u0634\u0641\u062a":[80],"\u0645\u0631\u062d\u0644\u0629":[83],"\u0627\u0644\u062d\u0631\u0642":[84],"\u062a\u062a\u0633\u0628\u0628":[85],"\u0627\u0646\u0628\u0639\u0627\u062b":[87],"\u063a\u0627\u0632\u0627\u062a":[88],"\u0636\u0627\u0631\u0629":[89],"\u062a\u0624\u062b\u0631":[90],"\u0633\u0644\u0628\u064b\u0627":[91],"\u0635\u062d\u0629":[93],"\u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646":[94],"\u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639":[95],"\u0627\u0644\u0645\u062d\u064a\u0637\u060c":[96],"\u063a\u064a\u0627\u0628":[98],"\u0631\u0624\u064a\u0629":[99],"\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629":[100,136],"\u0645\u0633\u062a\u062f\u0627\u0645\u0629":[101],"\u0644\u0645\u0639\u0627\u0644\u062c\u0629":[102],"\u0627\u0644\u0642\u0636\u0627\u064a\u0627":[104,142],"\u0627\u0644\u0628\u064a\u0626\u064a\u0629.":[105],"\u064a\u0648\u0635\u064a":[106],"\u0628\u062f\u0645\u062c":[108],"\u0645\u0624\u0634\u0631\u0627\u062a":[109],"\u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u060c":[112],"\u062a\u0643\u0627\u0644\u064a\u0641":[114],"\u0625\u062f\u0627\u0631\u0629":[115],"\u0627\u0644\u0645\u062e\u0644\u0641\u0627\u062a":[116],"\u0648\u0627\u0646\u0628\u0639\u0627\u062b":[117],"\u0627\u0644\u063a\u0627\u0632\u0627\u062a":[118],"\u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a":[119],"\u0627\u0644\u0648\u0642\u0627\u0626\u064a\u0629\u060c":[120],"\u0636\u0645\u0646":[121],"\u0627\u0644\u0642\u0648\u0627\u0626\u0645":[122],"\u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631":[124],"\u0627\u0644\u0633\u0646\u0648\u064a\u0629":[125],"\u0644\u062a\u062d\u0633\u064a\u0646":[126],"\u0645\u0635\u062f\u0627\u0642\u064a\u0629":[127],"\u0623\u0645\u0627\u0645":[129],"\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646":[130],"\u0648\u0623\u0635\u062d\u0627\u0628":[131],"\u0627\u0644\u0645\u0635\u0644\u062d\u0629.":[132],"\u064a\u0648\u0635\u0649":[134],"\u0628\u062a\u0637\u0648\u064a\u0631":[135],"\u0634\u0627\u0645\u0644\u0629":[138],"\u062a\u0647\u062f\u0641":[139],"\u0645\u0639\u0627\u0644\u062c\u0629":[141],"\u0627\u0644\u0628\u064a\u0626\u064a\u0629":[143,156],"\u0627\u0644\u0645\u062f\u0649":[145],"\u0627\u0644\u0628\u0639\u064a\u062f":[146],"\u0648\u0631\u0628\u0637\u0647\u0627":[147],"\u0628\u0627\u0644\u062e\u0637\u0629":[148],"\u0644\u0644\u0634\u0631\u0643\u0629\u060c":[150],"\u0628\u0645\u0627":[151],"\u064a\u0639\u0632\u0632":[152],"\u0627\u0644\u062a\u0643\u0627\u0645\u0644":[153],"\u0627\u0644\u0623\u0647\u062f\u0627\u0641":[155],"\u0648\u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629.":[157]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2026-10-03T00:00:00"}