How to cite this paper
Abdelraheem, A. (2024). Detecting the effect of main characteristics of accounting information on sustainable development at Al-Kharj Governorate.Decision Science Letters , 13(3), 587-594.
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References
Abdelraheem, A. (2024). The effect of corporate social responsibility dimensions on accounting information quality: Empirical study in Saudia Arabia. Uncertain Supply Chain Management, 12(2), 685-694. http://dx.doi.org/10.5267/j.uscm.2024.1.016
Abdelraheem, A., Hussaien, A., Mohammed, M., & Elbokhari, Y. (2021). The effect of information technology on the quality of accounting information. Accounting, 7(1), 191-196. http://dx.doi.org/10.5267/j.ac.2020.9.017
Alfred, A. M., & Adam, R. F. (2009). Green management matters regardless. Academy of Management Perspectives, 23(3), 17-26. http://dx.doi.org/10.5465/AMP.2009.43479261
Ashby, A. (2016). From global to local: reshoring for sustainability. Operations Management Research, 9, 75-88. https://doi.org/10.1007/s12063-016-0117-9
Asif, M., Searcy, C., Zutshi, A., & Ahmad, N. (2011). An integrated management systems approach to corporate sustainability. European Business Review, 23(4), 353-367. https://doi.org/10.1108/09555341111145744
Bagozzi, R. P., & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the Academy of Marketing Science, 16, 74-94. http://dx.doi.org/10.1007/BF02723327
Botes, V., Low, M., & Chapman, J. (2014). Is accounting education sufficiently sustainable? Sustainability Accounting, Management and Policy Journal, 5(1), 95-124. https://doi.org/10.1108/SAMPJ-11-2012-0041
Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39-48. https://doi.org/10.1016/0007-6813(91)90005-G
Chapin III, F. S., Torn, M. S., & Tateno, M. (1996). Principles of ecosystem sustainability. The American Naturalist, 148(6), 1016-1037. http://dx.doi.org/10.1086/285969
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern Methods for Business Research, 295(2), 295-336.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334. https://doi.org/10.1007/BF02310555
Donald S, S. (2009). Green management matters only if it yields more green: An economic/strategic perspective. Academy of Management Perspectives, 23(3), 5-16. http://dx.doi.org/10.5465/AMP.2009.43479260
Dumitrana, M., Jianu, I., Lapteş, R., & Popa, A. F. (2009). Sustainable development and environmental accounting: concepts, trends and quality of accounting information. Journal of Accounting and Management Information Systems, 8(1), 27-39. http://dx.doi.org/10.1108/ijaim.2009.36617aad.003
Elliott, A. C., & Woodward, W. A. (2007). Statistical analysis quick reference guidebook: With SPSS examples. Sage.
ElTayeb, T. K., Zailani, S., & Jayaraman, K. (2010). The examination on the drivers for green purchasing adoption among EMS 14001 certified companies in Malaysia. Journal of Manufacturing Technology Management, 21(2), 206-225. http://dx.doi.org/10.1108/17410381011014378
F. Hair Jr, J., Sarstedt, M., Hopkins, L., & G. Kuppelwieser, V. (2014). Partial least squares structural equation modeling (PLS-SEM) An emerging tool in business research. European Business Review, 26(2), 106-121. https://doi.org/10.1108/EBR-10-2013-0128
Fixsen, D., Blase, K., Metz, A., & Van Dyke, M. (2015). Implementation science: international encyclopedia of the social & behavioral sciences. International encyclopedia of the social & behavioral sciences (pp. 695-702). Elsevier Inc. https://doi.org/10.1016/B978-0-08-097086-8.10548-3
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50. https://doi.org/10.2307/3151312
Gefen, D., Straub, D., & Boudreau, M. (2000). Structural equation modeling and regression: Guidelines for research practice. Communications of the Association for Information Systems, 4(1), 7. https://doi.org/10.17705/1CAIS.00407
Hair Jr, J. F., Matthews, L. M., Matthews, R. L., & Sarstedt, M. (2017). PLS-SEM or CB-SEM: updated guidelines on which method to use. International Journal of Multivariate Data Analysis, 1(2), 107-123. https://doi.org/10.1504/IJMDA.2017.087624
Hair Jr, J., Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2021). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Hair Jr, J. F. (2006). Successful strategies for teaching multivariate statistics. Paper presented at the Proceedings of the 7th International Conference On, 1-5.
Hair Jr, J. F., Babin, B. J., & Anderson, R. E. (2010). A global p-erspect-ivie. Kennesaw: Kennesaw State University,
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139-152. http://dx.doi.org/10.2753/MTP1069-6679190202
Herzig, C., & Schaltegger, S. (2011). Corporate sustainability reporting. Sustainability Communication: Interdisciplinary Perspectives and Theoretical Foundation, 151-169. https://doi.org/10.1007/978-94-007-1697-1_14
Ismail, M. S., Ramli, A., & Darus, F. (2014). Environmental management accounting practices and Islamic corporate social responsibility compliance: evidence from ISO14001 companies. Procedia-Social and Behavioral Sciences, 145, 343-351. https://doi.org/10.1016/j.sbspro.2014.06.043
Jones, M. J. (2010). Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting. Paper presented at the Accounting Forum, , 34(2) 123-138. http://dx.doi.org/10.1016/j.accfor.2010.03.001
Kang, K. H., Lee, S., & Huh, C. (2010). Impacts of positive and negative corporate social responsibility activities on company performance in the hospitality industry. International Journal of Hospitality Management, 29(1), 72-82. http://dx.doi.org/10.1016/j.ijhm.2009.05.006
Mechta, A., Széles, Z., & Siklósi, Á. (2023). The Qualitative Characteristics of Accounting Information: A Literature Review.
Okab, R., Al-Oqool, M. A., & Bashayreh, M. M. (2014). The Importance of the accounting information and the role of the scientific accounting research in developing the economic development service in the developing countries (Case Study Jordan). Research in Applied Economics, 6(1), 240. http://dx.doi.org/10.5296/rae.v6i1.4699
Ozturkoglu, Y., & Esendemir, E. (2014). ERP software selection using IFS and GRA methods. Journal of Emerging Trends in Computing and Information Sciences, 5(5), 363-370.
Pawłowski, A. (2008). How many dimensions does sustainable development have? Sustainable Development, 16(2), 81-90. http://dx.doi.org/10.1002/sd.339
Peršić, M., Janković, S., & Krivačić, D. (2017). Sustainability accounting: upgrading corporate social responsibility. The Dynamics of Corporate Social Responsibility: A Critical Approach to Theory and Practice, , 285-303. http://dx.doi.org/10.1007/978-3-319-39089-5_15
Purvis, M., & Grainger, A. (2013). Exploring sustainable development: Geographical perspectives. Routledge.
Rahmani, H. F., & Perdana, A. A. M. P. (2023). Characteristics that Affect the Quality of Accounting Information (Study on SIPBOS in the Bandung City Education Office Area). Jurnal Ekonomi Dan Bisnis Digital, 2(1), 311-324. http://dx.doi.org/10.55927/ministal.v2i1.2867
Raithel, S., Sarstedt, M., Scharf, S., & Schwaiger, M. (2012). On the value relevance of customer satisfaction. Multiple drivers and multiple markets. Journal of the Academy of Marketing Science, 40, 509-525. http://dx.doi.org/10.1007/s11747-011-0247-4
Rashid, C. A., & Jaf, R. A. S. (2023). The Role of Accounting Measurement and Disclosure of Social Capital in Improving Quality of Accounting Information. Iranian Journal of Management Studies, 16(4). http://dx.doi.org/10.22059/ijms.2023.343053.675103
Salisteanu, S., & Oros, O. E. (2015). A Presentation of the Role Played by Accounting in Economic Development. Challenges of the Knowledge Society,5(1), 703-707.
Salzmann, O., Ionescu-Somers, A., & Steger, U. (2005). The business case for corporate sustainability:: literature review and research options. European Management Journal, 23(1), 27-36. https://doi.org/10.1016/j.emj.2004.12.007
Scerri, A. (2010). Accounting for sustainability: implementing a residential emissions reduction strategy using an approach that combines qualitative and quantitative "indicators" of sustainability. Management of Environmental Quality: An International Journal, 21(1), 122-135. http://dx.doi.org/10.1108/14777831011010900
Schaltegger, S., & Wagner, M. (2017). Managing and measuring the business case for sustainability: Capturing the relationship between sustainability performance, business competitiveness and economic performance. Managing the business case for sustainability. https://doi.org/10.4324/9781351280525
Selya, A. S., Rose, J. S., Dierker, L. C., Hedeker, D., & Mermelstein, R. J. (2012). A practical guide to calculating Cohen'sf 2, a measure of local effect size, from PROC MIXED. Frontiers in Psychology, 3, 111. https://doi.org/10.3389/fpsyg.2012.00111
Sen, A. (2013). A survey of sustainable development: social and economic dimensions. Island Press.
Şenol, H., & Özçelik, H. (2012). The Importance of environmental accounting in the context of sustainable development and within IFRS evaluation. Paper presented at the 3rd International Symposium on Sustainable Development, , 31 81-89.
Sheehy, B., & Farneti, F. (2021). Corporate social responsibility, sustainability, sustainable development and corporate sustainability: What is the difference, and does it matter? Sustainability, 13(11), 5965. https://doi.org/10.3390/su13115965
Sisaye, S. (2011). Ecological systems approaches to sustainability and organizational development: Emerging trends in environmental and social accounting reporting systems. Leadership & Organization Development Journal, 32(4), 379-398. http://dx.doi.org/10.1108/01437731111134652
Soubbotina, T. P. (2004). Beyond economic growth: An introduction to sustainable development. World Bank Publications.
Strezov, V., Evans, A., & Evans, T. J. (2017). Assessment of the economic, social and environmental dimensions of the indicators for sustainable development. Sustainable Development, 25(3), 242-253. https://doi.org/10.1002/sd.1649
Sun, J., Jin, H., Tsai, F., & Jakovljevic, M. (2022). A global assessment of sustainable development: Integrating socioeconomic, resource and environmental dimensions. Frontiers in Energy Research, 10, 816714. http://dx.doi.org/10.3389/fenrg.2022.816714
Tuziak, A. (2010). Socio-economic aspects of sustainable development on global and local level. Available at SSRN 1638879,
Yanti, R. E., & Pratiwi, C. W. (2022). Factors affecting the quality of accounting information: the role of accounting information systems. Jrak, 14(1), 107-114. http://dx.doi.org/10.23969/jrak.v14i1.4432
Yavuz, V. A. (2010). Sürdürülebilirlik kavramı ve işletmeler açısından sürdürülebilir üretim stratejileri/concept of sustainability and sustainable production strategies for business practices. Mustafa Kemal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 7(14), 63-86.
Young, W., & Tilley, F. (2006). Can businesses move beyond efficiency? The shift toward effectiveness and equity in the corporate sustainability debate. Business Strategy and the Environment, 15(6), 402-415. http://dx.doi.org/10.1002/bse.510
Abdelraheem, A. (2024). The effect of corporate social responsibility dimensions on accounting information quality: Empirical study in Saudia Arabia. Uncertain Supply Chain Management, 12(2), 685-694. http://dx.doi.org/10.5267/j.uscm.2024.1.016
Abdelraheem, A., Hussaien, A., Mohammed, M., & Elbokhari, Y. (2021). The effect of information technology on the quality of accounting information. Accounting, 7(1), 191-196. http://dx.doi.org/10.5267/j.ac.2020.9.017
Alfred, A. M., & Adam, R. F. (2009). Green management matters regardless. Academy of Management Perspectives, 23(3), 17-26. http://dx.doi.org/10.5465/AMP.2009.43479261
Ashby, A. (2016). From global to local: reshoring for sustainability. Operations Management Research, 9, 75-88. https://doi.org/10.1007/s12063-016-0117-9
Asif, M., Searcy, C., Zutshi, A., & Ahmad, N. (2011). An integrated management systems approach to corporate sustainability. European Business Review, 23(4), 353-367. https://doi.org/10.1108/09555341111145744
Bagozzi, R. P., & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the Academy of Marketing Science, 16, 74-94. http://dx.doi.org/10.1007/BF02723327
Botes, V., Low, M., & Chapman, J. (2014). Is accounting education sufficiently sustainable? Sustainability Accounting, Management and Policy Journal, 5(1), 95-124. https://doi.org/10.1108/SAMPJ-11-2012-0041
Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39-48. https://doi.org/10.1016/0007-6813(91)90005-G
Chapin III, F. S., Torn, M. S., & Tateno, M. (1996). Principles of ecosystem sustainability. The American Naturalist, 148(6), 1016-1037. http://dx.doi.org/10.1086/285969
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern Methods for Business Research, 295(2), 295-336.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334. https://doi.org/10.1007/BF02310555
Donald S, S. (2009). Green management matters only if it yields more green: An economic/strategic perspective. Academy of Management Perspectives, 23(3), 5-16. http://dx.doi.org/10.5465/AMP.2009.43479260
Dumitrana, M., Jianu, I., Lapteş, R., & Popa, A. F. (2009). Sustainable development and environmental accounting: concepts, trends and quality of accounting information. Journal of Accounting and Management Information Systems, 8(1), 27-39. http://dx.doi.org/10.1108/ijaim.2009.36617aad.003
Elliott, A. C., & Woodward, W. A. (2007). Statistical analysis quick reference guidebook: With SPSS examples. Sage.
ElTayeb, T. K., Zailani, S., & Jayaraman, K. (2010). The examination on the drivers for green purchasing adoption among EMS 14001 certified companies in Malaysia. Journal of Manufacturing Technology Management, 21(2), 206-225. http://dx.doi.org/10.1108/17410381011014378
F. Hair Jr, J., Sarstedt, M., Hopkins, L., & G. Kuppelwieser, V. (2014). Partial least squares structural equation modeling (PLS-SEM) An emerging tool in business research. European Business Review, 26(2), 106-121. https://doi.org/10.1108/EBR-10-2013-0128
Fixsen, D., Blase, K., Metz, A., & Van Dyke, M. (2015). Implementation science: international encyclopedia of the social & behavioral sciences. International encyclopedia of the social & behavioral sciences (pp. 695-702). Elsevier Inc. https://doi.org/10.1016/B978-0-08-097086-8.10548-3
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50. https://doi.org/10.2307/3151312
Gefen, D., Straub, D., & Boudreau, M. (2000). Structural equation modeling and regression: Guidelines for research practice. Communications of the Association for Information Systems, 4(1), 7. https://doi.org/10.17705/1CAIS.00407
Hair Jr, J. F., Matthews, L. M., Matthews, R. L., & Sarstedt, M. (2017). PLS-SEM or CB-SEM: updated guidelines on which method to use. International Journal of Multivariate Data Analysis, 1(2), 107-123. https://doi.org/10.1504/IJMDA.2017.087624
Hair Jr, J., Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2021). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Hair Jr, J. F. (2006). Successful strategies for teaching multivariate statistics. Paper presented at the Proceedings of the 7th International Conference On, 1-5.
Hair Jr, J. F., Babin, B. J., & Anderson, R. E. (2010). A global p-erspect-ivie. Kennesaw: Kennesaw State University,
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139-152. http://dx.doi.org/10.2753/MTP1069-6679190202
Herzig, C., & Schaltegger, S. (2011). Corporate sustainability reporting. Sustainability Communication: Interdisciplinary Perspectives and Theoretical Foundation, 151-169. https://doi.org/10.1007/978-94-007-1697-1_14
Ismail, M. S., Ramli, A., & Darus, F. (2014). Environmental management accounting practices and Islamic corporate social responsibility compliance: evidence from ISO14001 companies. Procedia-Social and Behavioral Sciences, 145, 343-351. https://doi.org/10.1016/j.sbspro.2014.06.043
Jones, M. J. (2010). Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting. Paper presented at the Accounting Forum, , 34(2) 123-138. http://dx.doi.org/10.1016/j.accfor.2010.03.001
Kang, K. H., Lee, S., & Huh, C. (2010). Impacts of positive and negative corporate social responsibility activities on company performance in the hospitality industry. International Journal of Hospitality Management, 29(1), 72-82. http://dx.doi.org/10.1016/j.ijhm.2009.05.006
Mechta, A., Széles, Z., & Siklósi, Á. (2023). The Qualitative Characteristics of Accounting Information: A Literature Review.
Okab, R., Al-Oqool, M. A., & Bashayreh, M. M. (2014). The Importance of the accounting information and the role of the scientific accounting research in developing the economic development service in the developing countries (Case Study Jordan). Research in Applied Economics, 6(1), 240. http://dx.doi.org/10.5296/rae.v6i1.4699
Ozturkoglu, Y., & Esendemir, E. (2014). ERP software selection using IFS and GRA methods. Journal of Emerging Trends in Computing and Information Sciences, 5(5), 363-370.
Pawłowski, A. (2008). How many dimensions does sustainable development have? Sustainable Development, 16(2), 81-90. http://dx.doi.org/10.1002/sd.339
Peršić, M., Janković, S., & Krivačić, D. (2017). Sustainability accounting: upgrading corporate social responsibility. The Dynamics of Corporate Social Responsibility: A Critical Approach to Theory and Practice, , 285-303. http://dx.doi.org/10.1007/978-3-319-39089-5_15
Purvis, M., & Grainger, A. (2013). Exploring sustainable development: Geographical perspectives. Routledge.
Rahmani, H. F., & Perdana, A. A. M. P. (2023). Characteristics that Affect the Quality of Accounting Information (Study on SIPBOS in the Bandung City Education Office Area). Jurnal Ekonomi Dan Bisnis Digital, 2(1), 311-324. http://dx.doi.org/10.55927/ministal.v2i1.2867
Raithel, S., Sarstedt, M., Scharf, S., & Schwaiger, M. (2012). On the value relevance of customer satisfaction. Multiple drivers and multiple markets. Journal of the Academy of Marketing Science, 40, 509-525. http://dx.doi.org/10.1007/s11747-011-0247-4
Rashid, C. A., & Jaf, R. A. S. (2023). The Role of Accounting Measurement and Disclosure of Social Capital in Improving Quality of Accounting Information. Iranian Journal of Management Studies, 16(4). http://dx.doi.org/10.22059/ijms.2023.343053.675103
Salisteanu, S., & Oros, O. E. (2015). A Presentation of the Role Played by Accounting in Economic Development. Challenges of the Knowledge Society,5(1), 703-707.
Salzmann, O., Ionescu-Somers, A., & Steger, U. (2005). The business case for corporate sustainability:: literature review and research options. European Management Journal, 23(1), 27-36. https://doi.org/10.1016/j.emj.2004.12.007
Scerri, A. (2010). Accounting for sustainability: implementing a residential emissions reduction strategy using an approach that combines qualitative and quantitative "indicators" of sustainability. Management of Environmental Quality: An International Journal, 21(1), 122-135. http://dx.doi.org/10.1108/14777831011010900
Schaltegger, S., & Wagner, M. (2017). Managing and measuring the business case for sustainability: Capturing the relationship between sustainability performance, business competitiveness and economic performance. Managing the business case for sustainability. https://doi.org/10.4324/9781351280525
Selya, A. S., Rose, J. S., Dierker, L. C., Hedeker, D., & Mermelstein, R. J. (2012). A practical guide to calculating Cohen'sf 2, a measure of local effect size, from PROC MIXED. Frontiers in Psychology, 3, 111. https://doi.org/10.3389/fpsyg.2012.00111
Sen, A. (2013). A survey of sustainable development: social and economic dimensions. Island Press.
Şenol, H., & Özçelik, H. (2012). The Importance of environmental accounting in the context of sustainable development and within IFRS evaluation. Paper presented at the 3rd International Symposium on Sustainable Development, , 31 81-89.
Sheehy, B., & Farneti, F. (2021). Corporate social responsibility, sustainability, sustainable development and corporate sustainability: What is the difference, and does it matter? Sustainability, 13(11), 5965. https://doi.org/10.3390/su13115965
Sisaye, S. (2011). Ecological systems approaches to sustainability and organizational development: Emerging trends in environmental and social accounting reporting systems. Leadership & Organization Development Journal, 32(4), 379-398. http://dx.doi.org/10.1108/01437731111134652
Soubbotina, T. P. (2004). Beyond economic growth: An introduction to sustainable development. World Bank Publications.
Strezov, V., Evans, A., & Evans, T. J. (2017). Assessment of the economic, social and environmental dimensions of the indicators for sustainable development. Sustainable Development, 25(3), 242-253. https://doi.org/10.1002/sd.1649
Sun, J., Jin, H., Tsai, F., & Jakovljevic, M. (2022). A global assessment of sustainable development: Integrating socioeconomic, resource and environmental dimensions. Frontiers in Energy Research, 10, 816714. http://dx.doi.org/10.3389/fenrg.2022.816714
Tuziak, A. (2010). Socio-economic aspects of sustainable development on global and local level. Available at SSRN 1638879,
Yanti, R. E., & Pratiwi, C. W. (2022). Factors affecting the quality of accounting information: the role of accounting information systems. Jrak, 14(1), 107-114. http://dx.doi.org/10.23969/jrak.v14i1.4432
Yavuz, V. A. (2010). Sürdürülebilirlik kavramı ve işletmeler açısından sürdürülebilir üretim stratejileri/concept of sustainability and sustainable production strategies for business practices. Mustafa Kemal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 7(14), 63-86.
Young, W., & Tilley, F. (2006). Can businesses move beyond efficiency? The shift toward effectiveness and equity in the corporate sustainability debate. Business Strategy and the Environment, 15(6), 402-415. http://dx.doi.org/10.1002/bse.510