Sustainability Awareness Development as a Driving Force for Guiding Academic Accountants and Auditors to Achieve Entrepreneurial Prosperity through the Mediating Role of Opportunity Related Absorptive Capacity: An Applied Study

The current research aims to identify the role of Sustainability Awareness Development (SSC) across its dimensions (environmental awareness, social awareness, economic awareness) in achieving entrepreneurial prosperity (ENPR), through the mediating role of Opportunity Related Absorptive Capacity (ORAC) with its dimensions (acquisition, assimilation, transformation, exploitation) among a sample of academic accountants from a group of university professors holding master's and doctoral degrees only, in addition to accountants and auditors distributed in the public universities of the Middle Euphrates region (Diwaniya, Najaf Al-Ashraf, Karbala, Al-Muthanna, and Babylon). The research problem is articulated in an important question stating: What is the role of SSC as a driving force in guiding academic accountants and auditors (AAA) towards achieving ENPR through the mediating role of ORAC among the concerned sample?, In order to achieve the research objective and address the stated problem, the study relied on the questionnaire as an applied method to measure the level of variables involved in the research, based on which several hypotheses were formulated. In collaboration with the Iraqi Association of Accountants and Academics, (350) questionnaires were distributed, of which (315) were returned, with (8) damaged questionnaires, and (307) valid for analysis, indicating that the response rate for the research sample was (87.71%). For data analysis, the statistical packages of (SPSS & AMOS.V.29) were adopted to extract the required outputs. Based on these outputs, the research presented several results, the most significant of which is the presence of a significant correlation between the development of sustainability awareness, ORAC, and ENPR, in addition to the presence of an indirect effect of the development of sustainability awareness on ENPR through the mediating role of ORAC, The research also presented several recommendations, the most important of which is the need for AAA to focus on harnessing ORAC to build a positive awareness of sustainability in order to achieve ENPR. This requires a comprehensive empathetic of the vision of AAA as a pouring force to enhance their competences and contributions towards providing pertinent capabilities for Acquisition, Assimilation, Transformation, Exploitation to achieve optimistic ENPR in their required operations and activities.