The impact of green accounting and the dissemination of green quality functions on profitability

Abstract

This research aims to study the impact of green accounting and the dissemination of the green quality function on profitability in the sample company. In light of the global trend toward sustainability and environmental preservation, the importance of integrating environmental standards into accounting strategies has increased to meet market and community needs. Moreover, the research aims to highlight the concept of green accounting and its role in measuring the environmental impact of business activities and analyzing the resources used, as well as to understand how to disseminate the quality function in accounting practices, which contributes to improving financial performance and profitability .To achieve the research objectives, a men's clothing company in Najaf was selected as a sample for studying the impact of green accounting and the dissemination of the green quality function on profitability by enhancing the quality function. The research relied on a questionnaire to capture the technical and environmental requirements of customers to apply the green quality function dissemination technique.Through analyzing the quality function, the main dimensions are environmental assessment, which includes measuring the environmental impact of processes and understanding market needs related to sustainability. Additionally, improving quality requires focusing on enhancing products and services to meet environmental standards, which leads to increased customer satisfaction. additionally, enhancing profitability through the integration of green accounting and improving quality from operational efficiency contributes to cost reduction and increased profitability. Finally, meeting customer expectations is essential, as a good understanding of customer requirements is necessary for applying quality techniques that target their environmental and technical needs. Based on this, the research relied on a questionnaire tool to collect the necessary data for analyzing and measuring the nature of the relationship and impact between the variables. For this purpose, 40 valid questionnaires were accepted for analysis. The data was analyzed using Excel and SPSS v25 to ensure result accuracy, and the research tool underwent scientific validation by specialized professors to verify its reliability and suitability for the study's objectives.

The research concluded that the application of green accounting on profitability through enhancing the quality function can significantly promote institutional sustainability. The results demonstrated a strong significant impact, and companies that adopt green accounting and work on disseminating the quality function can achieve significant economic benefits, such as increasing the level of innovation and improving brand image.