Compatibility between Islamic accounting standards and sustainability standards and their reflection in achieving sustainable development
(An exploratory study on a sample of Iraqi Islamic banks listed in the Iraq Stock Exchange)
Presented to
The Council of the College of Administration and Economics – Karbala University It is part of the Requirements for the Degree of Master of science in accounting
By
Duaa Ahmed Ibrahim Ali Al-Rubaie
Supervised by
Dr. Amal Al-Tamimi
The research aims is measure the compatibility relationship between Islamic accounting standards and sustainability standards and their reflection in achieving the goals of sustainable development issued by the United Nations for a sample of 18 Iraqi Islamic banks listed in the Iraq Stock Exchange. (10) Islamic banks were approved and selected as a sample for research In order to achieve the objectives of the research, a part of the financial statements of the banks, the research sample, was presented to know the application of the Islamic banks to the AAOIFI standards that were adopted in the research, and the adoption of a questionnaire form and its distribution in the banks, the research sample, in order to reach a relationship of significant significance between the AAOIFI standards and the sustainability standards and measure their application in the Iraqi Islamic banks One of the most important conclusions reached by the research is the existence of a compatibility relationship between AAOIFI standards and sustainability standards, and that the application of AAOIFI standards combined with sustainability standards in Islamic banks achieves the goals of sustainable economic, social and environmental development Speculation and participation contribute to achieving economic development The Zakat and Good Loan Fund contributes to achieving social development in order to assist the bank’s customers in achieving their goals As for planting and watering, they contribute a lot to achieving environmental development, as these two formulas contribute to achieving one of the goals of sustainable development, which is agriculture and the elimination of desertification .The researcher concluded that Islamic banks contribute to investing money in murabaha more than speculation and participation because of the high risk of the last financing forms, and not investing them in the Zakat Fund..omers in achieving their goals.
