Lecturer Dr. Donia Jalil Jaafar, head of the Fund and Lecturing Unit at the Post-graduate Institute of Accounting and Financial Studies, University of Baghdad, participated in a research study in the International Forum Conference entitled (Accounting and Sustainable Development: What About Tomorrow’s Challenges), which was held by the College of Commercial Economics and Management Sciences at the University of Muhammad bin Ahmed, Oran 2, and a laboratory , Sustainable Development Engineering, University Responsibility and Social Integration, on 5/9/2024, with the participation of various researchers from Iraqi and Arab universities.
The research entitled “The role of green target costing in improving the relationship with suppliers” was participated in, and the aim of the research was to explain the role that green target costing technology plays in improving the relationship with suppliers in a sample of industrial economic units registered on the Iraq Stock Exchange, and the descriptive analytical approach was used, where A questionnaire was designed that included a set of questions that were directed to a sample of 84 individuals including production managers, finance managers, quality managers and purchasing managers in these economic units.
The research concluded the importance of using green target costing as a technique that helps improve the relationship with suppliers, as well as adopting a strategy of involving suppliers in the production process for the purpose of obtaining their support when producing green products.
