The Role of Artificial Intelligence in Advancing Sustainability Accounting and Reporting in Kurdistan Firms

Rebin Bilal Mohammed; Mohammed Mustafa Ahmad Alzrary

Article Details

The Role of Artificial Intelligence in Advancing Sustainability Accounting and Reporting in Kurdistan Firms

Authors:

Rebin Bilal Mohammed | Mohammed Mustafa Ahmad Alzrary

Publisher:

International University of Erbil

Journal:

Academic Journal of International University of Erbil Vol.3 Issue 3, pp.53-63

Document Type:

Article

Publication Date:

8/2026

Document Language:

English

Document ID (Org No.):

2001930344

pISSN:

3080-7174

Keywords:

Abstract:

 This study aims to examine how AI’s adoption affects sustainability accounting practices and subsequently affect sustainability reporting quality in Kurdistan firms. A SEM approach was applied on 385 survey responses collected from medium to large companies across the Kurdistan Region of Iraq (KRI). This study demonstrated that adopting AI significantly enhances sustainability accounting and reporting quality across firms in the KRI. The findings further highlighted a novel perspective that sustainability accounting partially mediates AI’s positive influence on reporting quality. From a theoretical point of view, this study’s findings build on the stakeholder and institutional theories and highlights how supportive governance can help enhance technological innovation’s role in improving stakeholder trust and organizational legitimacy in emerging economies. Practically, this study offers empirical evidence from a structural modelling perspective and within the context of medium to large firms that AI provides cost-effective mechanisms for enhancing sustainability disclosures’ reliability and transparency. This study offers twofold policy implications. Firstly, the underscore professional accounting bodies and regulators in the KRI to encourage and foster the adoption of AI by providing technical support, training programs and incentives to firms implementing AI in accounting and reporting. Secondly, policymakers are encouraged to establish guidelines essential for integrating AI applications into sustainability frameworks to ensure standardization, comparability and credibility.

Article Details

The Role of Artificial Intelligence in Advancing Sustainability Accounting and Reporting in Kurdistan Firms

Authors:

Rebin Bilal Mohammed | Mohammed Mustafa Ahmad Alzrary

Publisher:

International University of Erbil

Journal:

Academic Journal of International University of Erbil Vol.3 Issue 3, pp.53-63

Document Type:

Article

Publication Date:

8/2026

Document Language:

English

Document ID (Org No.):

2001930344

pISSN:

3080-7174

Artificial intelligence

Kurdistan

Mediating effects

Structural equation modelling

Sustainability accounting practices

Sustainability reporting quality

Issues

Article Details

The Role of Artificial Intelligence in Advancing Sustainability Accounting and Reporting in Kurdistan Firms

Authors: Rebin Bilal Mohammed | Mohammed Mustafa Ahmad Alzrary

Publisher: International University of Erbil

Journal: Academic Journal of International University of Erbil Vol.3 Issue 3, pp.53-63

Document Type: Article

Publication Date: 8/2026

Document Language: English

Document ID (Org No.): 2001930344

pISSN: 3080-7174

Artificial intelligence

Kurdistan

Mediating effects

Structural equation modelling

Sustainability accounting practices

Sustainability reporting quality

Issues

Authors:

Rebin Bilal Mohammed | Mohammed Mustafa Ahmad Alzrary

Publisher:

International University of Erbil

Journal:

Academic Journal of International University of Erbil Vol.3 Issue 3, pp.53-63

Document Type:

Article

Publication Date:

8/2026

Document Language:

English

Document ID (Org No.):

2001930344

pISSN:

3080-7174