Exploring the Role of Green Accounting in Developing the Accounting Performance of Banks Through the Mediating Role of Banking Excellence
Keywords:
Green Accounting, Developing Accounting Performance of Banks, Banking Excellence, Rafidain BankAbstract
The purpose of the current research is to explore the role of Green Accounting, represented by (Environmental Accounting Disclosures and Environmental Performance Measurement), in Developing Accounting Performance of Banks, which is characterized by (Accuracy, Transparency, and Accountability), through the mediating role of Banking Excellence, measured through three dimensions (Leadership Excellence, Service Excellence, and Knowledge Excellence) among a sample of employees at River Bank - Babylon Branch, to address the research problem formulated as the question (Can Green Accounting be used to Develop Accounting Performance of Banks through the mediating role of Banking Excellence among employees at River Bank?), Therefore, to measure the research variables, a descriptive analytical approach was adopted, relying on a questionnaire to collect the necessary data for analysis, where (150) questionnaires were distributed, of which (137) were retrieved, of which (7) were damaged, and (13) were not retrieved, and (130) were valid for analysis, which indicates that the response rate reached (86.67%), and to obtain significant results, two popular packages were adopted, namely (SPSS & AMOS.V.29), to analyze the results and provide the best outputs, Therefore, the research yielded multiple results, the most important of which is the existence of a meaningful correlation between Green Accounting and Developing Accounting Performance of Banks and Banking Excellence among employees. The bank, and this in turn contributed to the bank's focus on embracing priority employees in presenting outstanding ideas through the innovations and creativity they offer in addressing the problems faced by the bank. The research also provided several recommendations, including the necessity for the bank to adopt methods and tools that enhance the performance of its employees through providing training programs that contribute to strengthening their capabilities and skills in presenting a clear vision about the problems faced by the bank. Based on the nature of the employees' analysis of these problems, they offer creative and innovative alternatives to address the proposed issues.
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