Impact of Corporate Governance in Enhancing the Practices of Accounting for the Sustainability of Industrial Companies: A Survey Study in a Number of Iraqi Industrial Companies

The research aims to verify the impact of corporate governance in promoting sustainable accounting practices for industrial companies, and to achieve the goal of the research, a questionnaire was designed, representing the research community in industrial companies. Department managers, division managers, employees), (45) forms were retrieved, of which (42) were valid for statistical analysis, and statistical analysis packages (SPSS) were used to analyze the data. The research reached several results, including: the existence of a significant correlation between corporate governance and the promotion of sustainable accounting practices for industrial companies, and the presence of a significant effect between corporate governance and the promotion of sustainable accounting practices for industrial companies.