محاسبة التنمية المستدامة ودورها في تحقيق الميزة التنافسية : (دراسة ميدانية على عينة من للمنشآت الصناعية ولاية الخرطوم)

Abstract

Abstract The problem in the search in the lack of interest of many industrial facilities Sudanese measurement and disclosure of sustainable development accounting activities (environmental, social, and economic) in spite of its important role in achieving competitive advantage., The objectives of the research to identify the sustainable development of accounting in terms of concept system and the goals and methods, and to identify the challenges facing the measurement of environmental and social activities for the accounting of sustainable development. The importance of research and the need for industrial facilities Sudanese to measure the activity (environmental, social, economic) accounting for sustainable development because of their role in achieving the competitive advantage of these facilities. Researcher adopted the approach deductive and inductive and descriptive and analytical approach in the field study and historical approach. To achieve the objectives of the research and a solution to his problem, the researcher formulated the following hypotheses, the first hypothesis, no significant differences between the measurement of environmental activities of the Accounting sustainable development and achieving competitive advantage. The second assumption, no statistically significant differences between the measurement of social activities for the accounting of sustainable development and achieving competitive advantage. The third hypothesis, no significant differences between the measurement of economic activities accounting for sustainable development and achieving competitive advantage. The study reached several conclusions, which, established commitment to measure the costs of environmental and social activities avoids paying fines and penalties for foreign parties affected, leading to reduced cost compared to competitors. When the facility give attention to measuring social, environmental and economic costs precisely this raises the level of performance and supports the competitive advantage of this property. The study recommended a number of recommendations, including, increasing the awareness of industrial facilities Sudanese sustainable development as one of modern accounting systems system by clarifying its importance and its features and objectives. The need to issue the relevant international standards organizations, especially regarding how to measure the dimensions of sustainable development accounting.