ملخص البحث :
The study aims to introduce the concept, and main dimensions to sustain the Intellectual Capital, indicating theavailability of the reporting requirements of Sustainable Intellectual Capital in the study sample's company, which is theKarbala And Kufa factories from the Iraqi general cement Company. So, the study states the current level of the financialreporting and the reasons for its failure to meet the decision-makers need for information, as the accounting treatmentswithin the unified accounting system that are mandatory to be applied by Iraqi companies do not include the variousaspects of integrated financial reporting, which should include sustainability indicators, including the sustainability ofhuman resources, which represent the intellectual capital of the company, and therefore the traditional financial reportsprepared by Iraqi companies lack requirements of transparency and the quality of financial reporting, as it does not reflectefficiency indicators and the skilled workforce it possesses. In order to achieve the study goal, the researchers reviewedthe theoretical literature and previous studies about the study variables, then an analysis of the content of the financialreports of the study sample was conducted to provide a proposed form for voluntary reporting about the sustainability ofintellectual capital according to what suits the requirements of the Iraqi environment, so that is generally accepted by thepublic and private companies by shows its impact on rationalizing the strategic decisions that relate to the study sample'scompany, through use Schmalenbach Indicators to measure the level of reporting in the proposed form. The studyconcluded that the integration of financial information related to economic activities with other financial and nonfinancialinformation about sustainable development dimensions including sustainable intellectual capital and disclosingit through voluntary reporting forms enables users to link between that information and then enables them to evaluateperformance and know the ability of the study sample company for create sustainable value and then rationalize strategicdecisions. Accordingly, the researchers recommended that Iraqi industrial companies should adopt voluntary reportingmodels for intellectual capital that include financial and non-financial dimensions related to the sustainability of theirhuman resources and to the accumulation of knowledge about value chain relationships with customers and suppliersoutside the company.
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سنة النشر : 2023
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تصنيف البحث : scopus
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