THE IMPACT OF CEO CHARACTERISTICS ON ENVIRONMENTAL COST ACCOUNTING IN IRAQI PRIVATE COMPANIES

Abstract

This study aims to determine the level of personal characteristics and environmental cost accounting of CEOs in private companies in Iraq, descriptive analysis was used to determine the role of CEO characteristics in promoting environmental cost accounting, and questionnaires were distributed to the research sample consisting of (55) companies in Baghdad Governorate, (50) questionnaires were returned and resolved after eliminating (5) questionnaires containing missing values and (50) final sums, the study found that the arithmetic mean of the level of CEO characteristics (3.487) was moderate, while the arithmetic mean of environmental cost accounting was (3.557), the study also showed that there was a significant relationship between CEO characteristics and environmental cost accounting, the study found that there was a significant relationship between CEO characteristics and the dimensions of environmental cost accounting in Iraq (user selection of accounting information, senior management commitment to environmental standards, environmental cost table procedures).