Role Sustainability Accounting Reduce Waste in Production Processes - Proposed Mechanism
摘要
The research aims to know the role of sustainability accounting in reducing waste in the production process. The Iraqi oil companies were chosen as a field for applying the study to determine the availability of sustainability dimensions in them, by measuring the costs of burning gas and stating the resulting financial effects and disclosing them in a manner consistent with account in standards Sustainability. The time limits of the research were for the period (2015–2019). The research concluded that the dimensions of sustainability accounting contribute to reducing waste in production processes through implementing a project to return liquefied gas or cooking gas to the production process during maintenance instead of burning it.