{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,5,14]],"date-time":"2025-05-14T13:38:28Z","timestamp":1747229908412,"version":"3.40.5"},"reference-count":46,"publisher":"FinTechAlliance","issue":"58","license":[{"start":{"date-parts":[[2024,10,31]],"date-time":"2024-10-31T00:00:00Z","timestamp":1730332800000},"content-version":"unspecified","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["\u0424\u041a\u0414\u041f\u0422\u041f"],"abstract":"<jats:p>The article's goal is to explore how the economic, social, and environmental sustainability accounting components affect decision-making (DM) in the industrial sector of Sudan. This can assist companies in understanding and disclosing the benefits and drawbacks of their activities. The practical significance of scientific research is found in the way that the research conclusions will help to clarify sustainability-related concerns and reinforce Sudanese industrial businesses' dedication to them. Furthermore, there aren't many studies that address this subject in the context of Sudan.The results of the research show that the economic dimension has a positive impact on decision-making in the Sudanese industrial sector. It was also found that the social dimension plays a part in DM. On the other hand, DM Sudanese industrial businesses lack an environmental dimension. \u00a0According to the study's recommendations, accounting regulators must develop guidelines and frameworks to help accountants measure and disclose sustainability information. Future research should continue to examine the impacts of sustainability development issues on Sudanese manufacturing firms to raise awareness of sustainability issues among accountants and management.<\/jats:p>","DOI":"10.55643\/fcaptp.5.58.2024.4506","type":"journal-article","created":{"date-parts":[[2024,10,31]],"date-time":"2024-10-31T04:19:33Z","timestamp":1730348373000},"page":"111-121","source":"Crossref","is-referenced-by-count":0,"title":["THE ROLE OF SUSTAINABILITY ACCOUNTING ON DECISION-MAKING: FIELD STUDY ON SUDANESE INDUSTRIAL COMPANIES"],"prefix":"10.55643","volume":"5","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-3246-147X","authenticated-orcid":false,"given":"Asaad Mubarak Hussien","family":"Musa","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"34490","published-online":{"date-parts":[[2024,10,31]]},"reference":[{"key":"66168","doi-asserted-by":"publisher","DOI":"10.5267\/j.uscm.2024.1.016"},{"key":"66169","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2005.07.002"},{"key":"66170","doi-asserted-by":"publisher","DOI":"10.1080\/16184742.2014.897736"},{"key":"66171","doi-asserted-by":"publisher","DOI":"10.1016\/j.accfor.2011.06.006"},{"key":"66172","doi-asserted-by":"publisher","DOI":"10.5958\/2277-937X.2016.00023.X"},{"key":"66173","doi-asserted-by":"publisher","DOI":"10.1016\/j.paid.2006.09.024"},{"key":"66174","unstructured":"Beredugo, S. B., & Mefor, I. P. (2012). The impact of environmental accounting and reporting on sustainable development in Nigeria. Research Journal of Finance and Accounting, 3(7), 55-63. https:\/\/core.ac.uk\/download\/pdf\/234629322.pdf\u200f"},{"key":"66175","doi-asserted-by":"publisher","DOI":"10.55643\/fcaptp.6.53.2023.4200"},{"key":"66176","doi-asserted-by":"publisher","DOI":"10.1111\/geer.12148"},{"key":"66177","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2017.01.025"},{"key":"66178","doi-asserted-by":"publisher","DOI":"10.1108\/09513570010316135"},{"key":"66179","unstructured":"Carpenter, T., & Jones, K. (2015). Online Early \u2014 Preprint of Accepted Manuscript Preprint accepted manuscript. Journal of International Accounting Research, 90(4), 1395\u20131435."},{"key":"66180","unstructured":"Clugston, R. R. M., & Calder, W. (2000). Critical dimensions of sustainability in higher education. Sustainability and University Life, 31\u201346. https:\/\/www.researchgate.net\/publication\/242177322_Critical_Dimensions_of_Sustainability_in_Higher_Education_1"},{"key":"66181","unstructured":"Difalla, S. A., & Belouadah, F. (2022). Testing the Information Content of Sustainability Reports for Telecommunications Companies in the Kingdom of Saudi Arabia. Journal of Asian Finance Economics and Business, 9(10), 137\u2013145. https:\/\/doi.org\/10.13106\/jafeb.2022.vol9.no10.0137"},{"key":"66182","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2018.11.270"},{"key":"66183","unstructured":"Duong, N. H., & Ha, Q. A. (2021). The Impacts of Social Sustainability Practices on Supply Chain Performance: Mediating Role of Supply Chain Integration. Journal of Distribution Science, 19(11), 37\u201348. https:\/\/doi.org\/10.15722\/jds.19.11.202111.37"},{"key":"66184","unstructured":"Fretheim, A., Bj\u00f8rndal, A., Oxman, A. D., Dyrdal, A., Golding, M., Ose, L., Reikvam, \u00c5., & Teisberg, P. (2002). Which cholesterol-lowering drugs should be used in the primary prevention of cardiovascular disease? Tidsskrift for Den Norske Laegeforening, 122(23)."},{"key":"66185","doi-asserted-by":"publisher","DOI":"10.1016\/j.accfor.2013.10.005"},{"key":"66186","doi-asserted-by":"publisher","DOI":"10.33564\/IJEAST.2020.v05i07.003"},{"key":"66187","doi-asserted-by":"publisher","DOI":"10.1111\/acfi.12805"},{"key":"66188","doi-asserted-by":"publisher","DOI":"10.21833\/ijaas.2021.04.007"},{"key":"66189","doi-asserted-by":"publisher","DOI":"10.24052\/JBRMR\/V12IS02\/TIOCCOEIDAESOTLFIE"},{"key":"66190","doi-asserted-by":"publisher","DOI":"10.33094\/ijaefa.v19i2.1633"},{"key":"66191","doi-asserted-by":"publisher","DOI":"10.1007\/s10668-006-9058-z"},{"key":"66192","doi-asserted-by":"publisher","DOI":"10.1002\/mcda.1682"},{"key":"66193","doi-asserted-by":"publisher","DOI":"10.35603\/sws.iscss.2023\/s13.57"},{"key":"66194","doi-asserted-by":"publisher","DOI":"10.33603\/jka.vol7.no2.a9"},{"key":"66195","doi-asserted-by":"publisher","DOI":"10.1007\/s00003-011-0674-7"},{"key":"66196","doi-asserted-by":"publisher","DOI":"10.5937\/EKOPRE2402085M"},{"key":"66197","doi-asserted-by":"publisher","DOI":"10.1016\/j.sbspro.2015.01.1240"},{"key":"66198","doi-asserted-by":"publisher","DOI":"10.55643\/fcaptp.6.53.2023.4144"},{"key":"66199","doi-asserted-by":"publisher","DOI":"10.20869\/AUDITF\/2019\/155\/021"},{"key":"66200","doi-asserted-by":"publisher","DOI":"10.3390\/su9101882"},{"key":"66201","doi-asserted-by":"publisher","DOI":"10.2139\/ssrn.3803384"},{"key":"66202","doi-asserted-by":"publisher","DOI":"10.1146\/annurev.energy.28.050302.105551"},{"key":"66203","doi-asserted-by":"publisher","DOI":"10.1007\/s43615-021-00040-1"},{"key":"66204","doi-asserted-by":"publisher","DOI":"10.1016\/j.envc.2023.100832"},{"key":"66205","doi-asserted-by":"publisher","DOI":"10.1108\/SRJ-02-2014-0026"},{"key":"66206","doi-asserted-by":"publisher","DOI":"10.1007\/978-1-4020-4974-3_1"},{"key":"66207","unstructured":"Schermelleh-Engel, K., Moosbrugger, H., & M\u00fcller, H. (2003). Evaluating the fit of structural equation models: Tests of significance and descriptive goodness-of-fit measures. MPR-Online, 8(2), 23\u201374. https:\/\/doi.org\/10.23668\/psycharchives.12784"},{"key":"66208","doi-asserted-by":"publisher","DOI":"10.13106\/jafeb.2020.vol7.no12.885"},{"key":"66209","unstructured":"Soares, E. C. (2022). Accountability for sustainability: an approach beyond the accounting mainstream.\u200f Doctor in Accounting Sciences, Thesis presented to the Post-Graduate Program in Accounting Sciences of the Faculty of Accounting Sciences of the Federal University of Uberl\u00e2ndia. https:\/\/repositorio.ufu.br\/bitstream\/123456789\/36619\/1\/AccountabilityForSustainability.pdf"},{"key":"66210","unstructured":"Tereshchenko, T., Khytra, O., Hnatchuk, Y., Hnatchuk, A., & Bouhissi, H. El. (2024). Decision support system for assessing the economic development potential of a territorial community. CEUR Workshop Proceedings, 3675, 100\u2013117. https:\/\/ceur-ws.org\/Vol-3675\/paper8.pdf"},{"key":"66211","doi-asserted-by":"publisher","DOI":"10.1007\/s11356-022-18596-2"},{"key":"66212","unstructured":"Wahyudi, I., Unggul, U. E., Mahroji, M., & Unggul, U. E. (2024). Sustainability In Accounting Education: A New Approach For The 21st Century. Prosiding Simposium Ilmiah Akuntansi, 1(1), 1127-1138. https:\/\/sia-iaikpd.fdaptsu.org\/index.php\/sia\/article\/view\/62"},{"key":"66213","unstructured":"Yong-Ha, K., & Young-Taek, K. (2020). Determinants of Sustainability Performance in Pharmaceutical Distribution Industry. Journal of Distribution Science, 18(12), 91\u2013100. https:\/\/doi.org\/10.15722\/jds.18.12.202012.91"}],"container-title":["Financial and credit activity problems of theory and practice"],"original-title":[],"link":[{"URL":"https:\/\/fkd.net.ua\/index.php\/fkd\/article\/download\/4506\/4192","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/fkd.net.ua\/index.php\/fkd\/article\/download\/4506\/4192","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,10,31]],"date-time":"2024-10-31T11:45:25Z","timestamp":1730375125000},"score":1,"resource":{"primary":{"URL":"https:\/\/fkd.net.ua\/index.php\/fkd\/article\/view\/4506"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2024,10,31]]},"references-count":46,"journal-issue":{"issue":"58","published-online":{"date-parts":[[2024,10,31]]}},"URL":"https:\/\/doi.org\/10.55643\/fcaptp.5.58.2024.4506","relation":{},"ISSN":["2310-8770","2306-4994"],"issn-type":[{"type":"electronic","value":"2310-8770"},{"type":"print","value":"2306-4994"}],"subject":[],"published":{"date-parts":[[2024,10,31]]}}}