Cover
Volume 7, Issue Speical 7 (2026)

Published: November 5, 2026

Pages: 1-16

Research Article

The Role of Artificial Intelligence in Developing Green Accounting Systems to Achieve Environmental Sustainability

Hebat A.M. Al- Sayyid 1 Raghad M. Najim 2 Hajar M. Akab 1
1University of Warith Al-Anbiyaa, Karbala, Iraq
2Al-Hikma University College, Baghdad, Iraq
History
  • Received: August 15, 2026
  • Available Online: November 5, 2026
DOI

https://doi.org/10.56967/ejfb20261010

Abstract

This study aims to examine the impact of both green accounting and artificial intelligence on environmental sustainability by analyzing the role of modern accounting practices and intelligent technologies in enhancing the environmental performance of institutions. The research was based on the descriptive analytical approach, where data was collected from a sample of employees at Warith Al-Anbiya University using a questionnaire consisting of (15 items), which included three main axes; (5 items) were allocated to artificial intelligence indicators, (5 items) to green accounting systems, and (5 items) to environmental sustainability. The data were analyzed using the statistical program (SPSS). The research adopts a descriptive-analytical approach, where data were collected from a sample of academic and economic institutions and analyzed using appropriate statistical methods to test the study hypotheses. The results reveal a significant positive impact of green accounting on environmental sustainability, highlighting the importance of adopting environmentally oriented accounting practices to improve environmental performance. Furthermore, the findings indicate a strong influence of artificial intelligence on environmental sustainability, as AI technologies contribute to enhancing resource efficiency, reducing pollution, and supporting sound environmental decision-making. The study concludes that integrating green accounting with artificial intelligence is essential for achieving environmental sustainability goals. It emphasizes the need to develop accounting systems and adopt modern technologies within institutions. The study also recommends increasing awareness of these practices and providing institutional and regulatory support to ensure their effective implementation. Keywords: Green Accounting, Artificial Intelligence, Environmental Sustainability, Environmental Performance, Sustainable Development.

Keywords

References

  1. Anwar, Ahmad (2019). Al-Tafa‘ul al-Bi’i wa Atharuhu ‘ala al-Baqa’ al-Bashari. Majallat al-Dirasat al-Bi’iyya, Cairo.
  2. Bakkah (2025). Tatawwur al-Fikr al-Mikaniki wa Muhakat al-Suluk al-Bashari ‘Abr al-‘Usur. Electronically published article.
  3. Tadawin (2025). Al-Thawra al-Raqmiyya wa Tatbiqat al-Dhaka’ al-Istina‘i fi al-Tibb wa al-Sina‘a. Bawabat al-Tiqniyya al-‘Arabiyya.
  4. Jawad, Kazim (2025). Al-Muhasaba al-Khadra’: Damj al-Takalif al-Bi’iyya fi al-Qawa’im al-Maliyya. Majallat al-Muhasaba wa al-Iqtisad, Volume 12.
  5. Hassan, Ali (2022). Athar al-Tahawwul al-Raqmi ‘ala Numuw al-Mu’assasat al-Iqtisadiyya. Dar al-Fikr al-Jami‘i, Alexandria.
  6. Khalaf, Muhammad (2015). Dawr al-Anzima al-Dhakiyya fi al-Hadd min al-Fasad al-Idari. Majallat al-Idara wa al-‘Adala.
  7. Al-Samarrai, Laith (2025). Al-Ifsah al-Bi’i wa Atharuhu ‘ala Qararat al-Mustathmirin fi al-Aswaq al-Nashi’a. University of Baghdad.
  8. Al-Sayyid Ali, Mona (2025). Khasa’is al-Dhaka’ al-Istina‘i fi Bi’at al-A‘mal al-Haditha. Maktabat al-Anglo al-Misriyya.
  9. Al-Sayyid Ali, Hibat Allah Mustafa. Dawr al-Dhaka’ al-Istina‘i fi Ta‘زيز al-Ada’ lil-Qita‘ al-Ibda‘i. Majallat Dirasat Tarbawiyya wa Ijtima‘iyya, a peer-reviewed periodical published by the Faculty of Education, Helwan University, Volume 31, November 2025.
  10. Al-Sayyid Ali, Hibat Allah Mustafa, Muhammad Raddam, Hamza Mouhan, and Al-Shammari, Hussein Saad (2023). Mu’ashshir al-Ifsah wa al-Qima al-Suqiyya li-Mu’ashshirat al-Suq: Dirasah Tatbiqiyya li-‘Ayyina min Mu’ashshirat al-Aswaq al-Maliyya al-Mutaqaddima. Majallat Warith al-‘Ilmiyya, Issue 5 (Special Issue).
  11. Al-Sayyid Ali, Hibat Allah Mustafa, and Salman, Tabarak Ahmad (2025). Al-Muhasaba al-Istratijiyya ka-Ada li-Ta‘زيز al-Miza al-Tanafusiyya fi al-Sharikat. Majallat Warith al-‘Ilmiyya, Volume 7 (Special Issue).
  12. Al-Sayyid Ali, Hibat Allah Mustafa, and Mahdi, Qabas Hamid (2025). Ta’thir al-Muhasaba al-Khadra’ wa Nashr Wazifat al-Jawda al-Khadra’ ‘ala al-Ribhiyya. Majallat Warith al-‘Ilmiyya, Volume 7, Issue 22.
  13. Shaimaa Muhammad (2024). Idarat al-Mawarid al-Tabi‘iyya wa Tahqiq al-Istidama al-Bi’iyya fi al-Qita‘ al-Zira‘i. Majallat al-Tanmiyya al-Mustadama.
  14. Abd al-Aal, Mahmoud (2024). Al-Muhasaba al-Ijtima‘iyya wa al-Bi’iyya: Madkhal Istratiji. Dar al-Nahda al-‘Arabiyya.
  15. Abd al-Qadir, Huda, and Ahmad, Sami (2022). Al-Taqارير al-Bi’iyya wa al-Iltizam bi-al-Qawanin al-Tashri‘iyya. Al-Majalla al-Dawliyya lil-Muhasaba.
  16. Arqoub, Muhammad (2023). Madkhal ila al-Dhaka’ al-Istina‘i: al-Mafhum wa al-Tatbiq. Manshurat Jami‘at Dimashq.
  17. Al-Fadli, Sajjad, and Al-Amiri, Abbas (2025). Muhakat al-Dhaka’ al-Bashari wa Istikhdamat al-Mantiq al-Riyadi fi al-Alah. Majallat al-Tiqniyat al-Dhakiyya.
  18. Kaki, Omar (2024). Manhajiyyat al-Qiyas wa al-Tawsil lil-Ma‘lumat al-Bi’iyya. Dar al-Manahij, Amman.
  19. Lakhshin, Samira (2022). Dawr al-Muhasaba al-Khadra’ fi Da‘m Ittikhadh al-Qarar al-Bi’i. Unpublished doctoral dissertation.
  20. Majid, Ru’a (2023). Tasmim Nuzum al-Ma‘lumat al-Muhasibiyya li-Tashji‘ al-Idara al-Bi’iyya. Majallat al-‘Ulum al-Idariyya.
  21. Muhammad, Ibrahim (2020). Al-Ta‘allum al-Dhati wa al-Dhaka’ al-Istina‘i fi Nuzum al-Riqaba. Al-Markaz al-Dimuqrati al-‘Arabi, Berlin.
  22. Manassat al-Najah (2025). Ahammiyyat Tahlil al-Bayanat al-Dakhma fi Da‘m al-Qarar al-Istratiji.
  23. Al-Naqib, Sarah (2024). Tatbiqat al-Dhaka’ al-Istina‘i fi Muwajahat al-Taghayyur al-Manakhi. Mu’assasat al-Fikr al-‘Arabi.
  24. Ya‘qub, Ibtihaj Ismail, Al-Jajawi, Talal Muhammad Ali, and Al-Sayyid, Hibat Allah Mustafa (2024). Dawr Takhdir al-Nizam al-Mali al-Masrifi Wifq Istratijiyyat al-Quwwa al-Na‘ima fi Tahqiq al-Tamwil al-Mustadam: Dalil ‘Iraqi Muqtarah. Majallat Warith al-‘Ilmiyya, Volume 6 (Special Issue).
  25. Ya‘qub, Ibtihaj Ismail, Al-Sayyid, Hibat Allah Mustafa, and Fulaih, Hakim Hammoud (2025). Dawr al-Mudaqqiq al-Dakhili fi Taqyim Makhatir al-Dhaka’ al-Istina‘i Wifq al-Mutطلبات al-Dawliyya fi al-Qita‘ al-Masrifi al-‘Iraqi bi-al-Isti‘ana bi-Barnamaj (Power BI). Majallat Warith al-‘Ilmiyya, Volume 7 (Special Issue).
  26. ACforAI (2025). Challenges of Data Quality in Artificial Intelligence Systems. White Paper.
  27. da Silva, R., & Ferreira, L. (2022). Digital Transformation: Integrating Physical and Digital Systems. Journal of Business Research.
  28. Enock Ebbah (2025). Water Footprint and Sustainable Production Chains. Environmental Science Journal.
  29. FasterCapital (2025). The Economic Costs of Implementing Green Accounting in SMEs.
  30. GeeksforGeeks (2025). Predictive Analytics in Modern AI Systems.
  31. Geissdoerfer, M., et al. (2020). Circular business models: A review. Business Strategy and the Environment.
  32. Jiang, P., et al. (2021). AI in Disaster Management: Predictive Modeling for Natural Hazards. Natural Hazards Review.
  33. Kamilaris, A., & Prenafeta-Boldú, F. (2018). Deep learning in agriculture: A survey. Computers and Electronics in Agriculture.
  34. Ng, R., & Alarcon, P. (2021). Natural Language Processing and Human-Computer Interaction. Tech Press.
  35. Oleiwi, A. (2023). Robotics and Productivity: A New Era of Efficiency. Engineering Today.
  36. Omitaomu, O. (2021). AI Techniques for Rapid Decision Making. Global Technology Journal.
  37. Peng, X., et al. (2023). The Transformation of the Accounting Profession through AI. Journal of Emerging Technologies in Accounting.
  38. Rolnick, D., et al. (2019). Tackling Climate Change with Machine Learning. Climate Change AI Foundation.
  39. Smith, K., & Gupta, J. (2003). Neural Networks in Business: Forecasting and Decision Making. Idea Group Publishing.
  40. Strubell, E., et al. (2019). Energy and Policy Considerations for Deep Learning in NLP. University of Massachusetts Amherst.
  41. TechTarget (2024). Process Automation and Human Efficiency.
  42. Vinuesa, R., et al. (2020). The role of artificial intelligence in achieving the Sustainable Development Goals. Nature Communications.
  43. WallStreetMojo (2023). Green Accounting: Measuring Environmental and Social Performance.
  44. Zhang, Y., et al. (2020). Machine Learning in Internal Control and Audit Functions. Accounting Review.