Integrating Accounting Measurement with Sustainable Development: Enhancing Reporting Quality and Decision Sustainability

This study explores how combining accounting measurement with sustainable development principles can contribute to better financial reporting and more resilient economic decisions. By blending theoretical insights with fieldwork, the research investigates whether integrating sustainability into accounting processes helps improve the reliability and transparency of financial information". "Relying on a descriptive-analytical approach, the researcher designed a questionnaire focusing on four main areas: the connection between accounting practices and sustainable development, the quality of financial disclosures, the longevity and impact of economic  decisions, and the extent to which integration enhances both. The survey targeted a selected group of accountants, auditors, and administrators working in economically active institutions. Data analysis involved statistical tools such as Cronbach’s Alpha, T-tests, and ANOVA". "The findings show that while awareness of sustainability in accounting is growing particularly its role in improving transparency and user confidence the level of practical implementation still varies across institutions. However, there are clear opportunities to advance this integration by adopting a more comprehensive and sustainability-oriented accounting framework". "In conclusion, the research emphasizes that many institutions are still in the early stages of adapting to sustainability-related  disclosure standards. Recommendations include promoting integrated reporting practices, developing clear sustainability policies in accounting, and investing in professional development to support high-quality reporting and long-term decision-making".