The Institute for Accounting and Financial Studies Participated in the International Symposium Under the Theme “Accounting and Sustainable Development: What About the Challenges of Tomorrow?” Organized by the College of Commercial Economics and Management Sciences at Mohammed bin Ahmed University, Oran 2, and the Laboratory for Sustainable Development Engineering, with the Participation of Various Researchers from Iraqi and Arab Universities.
The Institute’s contribution involved presenting a research paper titled “The Role of Green Target Costing in Enhancing Supplier Relationships.” This research aimed to demonstrate the role of green target costing techniques in improving relationships with suppliers, focusing on a sample of industrial economic units listed on the Iraq Stock Exchange. A descriptive-analytical methodology was employed, with a survey designed to include a set of questions directed at a sample of 84 individuals, including production managers, financial managers, quality managers, and procurement managers from these economic units.
The research concluded that the use of green target costing is a significant technique for enhancing supplier relationships and that adopting a supplier involvement strategy in the production process is essential for gaining their support in the production of green products.