The role of environment sustainability accounting on competitive advantage and making decision: Evidence from Sudan
The study aims to identify the effect of environmental sustainability accounting (ESA) on competitive advantage (CA), and the effect of ESA on making decisions (funding, investment, and strategic) in Sudanese banking. A questionnaire was used to collect data from 135 accountants and managers of...
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| Format: | Article |
| Language: | English |
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Growing Science
2025-01-01
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| Series: | Decision Science Letters |
| Online Access: | http://www.growingscience.com/dsl/Vol14/dsl_2025_7.pdf |
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| author | Mohammed Zaid Alaskar Mohanned Ahmed Osman Zohoor Abdallah Mahmoud Hussin Abubkr Ahmed Elhadi Abdelraheem Bashir Bakri Agib Babiker Asaad Mubarak Hussien Musa |
| author_facet | Mohammed Zaid Alaskar Mohanned Ahmed Osman Zohoor Abdallah Mahmoud Hussin Abubkr Ahmed Elhadi Abdelraheem Bashir Bakri Agib Babiker Asaad Mubarak Hussien Musa |
| author_sort | Mohammed Zaid Alaskar |
| collection | DOAJ |
| description |
The study aims to identify the effect of environmental sustainability accounting (ESA) on competitive advantage (CA), and the effect of ESA on making decisions (funding, investment, and strategic) in Sudanese banking. A questionnaire was used to collect data from 135 accountants and managers of Sudanese banking. A descriptive method was used to confirm that the study's goals had been met. The questionnaire data is analyzed, and hypotheses are tested, using the Smart pls application. The study found a positive relationship between ESA and CA in the Sudanese banking sector. Additionally, ESA has a positive relationship with funding, investment, and strategic decisions in the Sudanese banking sector. Based on these findings, future research can help accountants comprehend the intricacies of ESA according to national and cultural conditions, especially in developing countries. Also, larger sample sizes may be used in future research on this topic, particularly if it is studied internationally. |
| format | Article |
| id | doaj-art-ffd009bb3d5a40d8b1df93e04c2d1973 |
| institution | DOAJ |
| issn | 1929-5804 1929-5812 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Growing Science |
| record_format | Article |
| series | Decision Science Letters |
| spelling | doaj-art-ffd009bb3d5a40d8b1df93e04c2d19732025-08-20T02:59:52ZengGrowing ScienceDecision Science Letters1929-58041929-58122025-01-0114230331210.5267/j.dsl.2025.1.007The role of environment sustainability accounting on competitive advantage and making decision: Evidence from SudanMohammed Zaid AlaskarMohanned Ahmed OsmanZohoor Abdallah Mahmoud HussinAbubkr Ahmed Elhadi AbdelraheemBashir Bakri Agib BabikerAsaad Mubarak Hussien Musa The study aims to identify the effect of environmental sustainability accounting (ESA) on competitive advantage (CA), and the effect of ESA on making decisions (funding, investment, and strategic) in Sudanese banking. A questionnaire was used to collect data from 135 accountants and managers of Sudanese banking. A descriptive method was used to confirm that the study's goals had been met. The questionnaire data is analyzed, and hypotheses are tested, using the Smart pls application. The study found a positive relationship between ESA and CA in the Sudanese banking sector. Additionally, ESA has a positive relationship with funding, investment, and strategic decisions in the Sudanese banking sector. Based on these findings, future research can help accountants comprehend the intricacies of ESA according to national and cultural conditions, especially in developing countries. Also, larger sample sizes may be used in future research on this topic, particularly if it is studied internationally.http://www.growingscience.com/dsl/Vol14/dsl_2025_7.pdf |
| spellingShingle | Mohammed Zaid Alaskar Mohanned Ahmed Osman Zohoor Abdallah Mahmoud Hussin Abubkr Ahmed Elhadi Abdelraheem Bashir Bakri Agib Babiker Asaad Mubarak Hussien Musa The role of environment sustainability accounting on competitive advantage and making decision: Evidence from Sudan Decision Science Letters |
| title | The role of environment sustainability accounting on competitive advantage and making decision: Evidence from Sudan |
| title_full | The role of environment sustainability accounting on competitive advantage and making decision: Evidence from Sudan |
| title_fullStr | The role of environment sustainability accounting on competitive advantage and making decision: Evidence from Sudan |
| title_full_unstemmed | The role of environment sustainability accounting on competitive advantage and making decision: Evidence from Sudan |
| title_short | The role of environment sustainability accounting on competitive advantage and making decision: Evidence from Sudan |
| title_sort | role of environment sustainability accounting on competitive advantage and making decision evidence from sudan |
| url | http://www.growingscience.com/dsl/Vol14/dsl_2025_7.pdf |
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