{"id":4860,"date":"2026-01-31T10:04:15","date_gmt":"2026-01-31T10:04:15","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=4860"},"modified":"2026-01-31T10:04:16","modified_gmt":"2026-01-31T10:04:16","slug":"%d8%a3%d8%ab%d8%b1-%d8%a7%d9%84%d8%aa%d9%82%d8%b1%d9%8a%d8%b1-%d8%b9%d9%86-%d8%a7%d9%84%d8%aa%d9%86%d9%85%d9%8a%d8%a9-%d8%a7%d9%84%d9%85%d8%b3%d8%aa%d8%af%d8%a7%d9%85%d8%a9-%d8%b9%d9%84%d9%8a-%d8%ac","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=4860","title":{"rendered":"\u0623\u062b\u0631 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0639\u0646 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0639\u0644\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0633\u062a\u062e\u062f\u0645\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 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class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0639\u0646 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Abstract<\/strong><br>This study aimed to analyze the impact of sustainability-related reporting on the quality of accounting information and how these effects are reflected in the decision-making of users of financial reports, through a field study conducted on banks operating in Sudan. The study was based on the hypothesis that integrating sustainability disclosure into financial reporting contributes to enhancing the qualitative characteristics of accounting information, thereby increasing its relevance and reliability and supporting sound decision-making.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The study adopted a descriptive\u2013analytical quantitative approach and utilized questionnaires to collect data from a purposive sample of employees working in financial and accounting functions within banks. The collected data were analyzed using appropriate statistical methods through the Statistical Package for the Social Sciences (SPSS) to test the study hypotheses. The findings revealed a statistically significant positive effect of accounting information quality on enhancing the effectiveness of sustainability accounting, increasing levels of transparency and accountability, and improving the efficiency of decisions made by users of financial reports. The results also indicated that accurate and reliable accounting information contributes to reducing information asymmetry and mitigating risks associated with investment and financing decisions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The study concluded that adopting high-quality sustainability reporting represents an effective approach to developing accounting disclosure systems in banks, particularly in developing economic environments, as it enhances trust and strengthens institutional sustainability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Keywords: Sustainability reporting, accounting information quality, accounting disclosure, financial decisions, financial reporting.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0639\u062f\u0627\u062f : <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u062f.\u0645\u062e\u062a\u0627\u0631 \u0627\u062f\u0631\u064a\u0633 \u0627\u0628\u0648\u0628\u0643\u0631 \u0627\u062f\u0645&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0633\u0627\u0639\u062f &#8211; \u062c\u0627\u0645\u0639\u0629 \u0628\u062d\u0631\u064a \u2013 \u0627\u0644\u0633\u0648\u062f\u0627\u0646<\/strong><\/p>\n\r\n\t\t<div class=\"review_wrap\">\r\n\t\t\t<div id=\"review-box\" class=\"review-box review-bottom review-stars\">\r\n\t\t\t\t<div class=\"review-summary\">\r\n\t\t\t\t\t<div class=\"review-final-score\">\r\n\t\t\t\t\t\t<span title=\"\" class=\"post-large-rate stars-large\"><span style=\"width:0%\"><\/span><\/span>\r\n\t\t\t\t\t\t<h4><\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"review-short-summary\"><a href=\"https:\/\/drive.google.com\/file\/d\/11OCeW0KSj2jk8MJDLpyrevK8u-4OxZx7\/view?usp=drive_link\" class=\"taq-button taq-medium taq-square taq-flat\" style=\"background-color:#a0ce4e\" target=\"_blank\"><i class=\"fa fa-download\"><\/i><span class=\"button-text\">Download<\/span><\/a>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t<div class=\"user-rate-wrap\">\r\n\t\t\t\t<span class=\"user-rating-text\">\r\n\t\t\t\t\t<strong>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646: <\/strong>\r\n\t\t\t\t\t<span class=\"taq-score\"><\/span>\r\n\t\t\t\t\t<small>\u0643\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u0635\u0648\u062a\u0648\u0646 !<\/small>\r\n\t\t\t\t<\/span>\r\n\r\n\t\t\t\t<div data-rate=\"0\" data-id=\"4860\" class=\"user-rate taq-user-rate-active\">\r\n\t\t\t\t\t<span class=\"user-rate-image post-large-rate stars-large\">\r\n\t\t\t\t\t\t<span style=\"width:0%\"><\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"taq-clear\"><\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635: \u0647\u062f\u0641\u062a \u0647\u0630\u0647 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&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[158],"tags":[],"class_list":["post-4860","post","type-post","status-publish","format-standard","","category----1-2026"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4860","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4860"}],"version-history":[{"count":1,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4860\/revisions"}],"predecessor-version":[{"id":4861,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4860\/revisions\/4861"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}