Accounting department lecturers participated in an International Conference

Mr Thabit H. Thabit, Mr Yaser A. Jasim and Mr Harith A. Dawood from Accounting Department\Cihan University-Erbil participated in the (2nd International Conference on Ecology, Environment and Energy) which was held at Ishik University at 12-April-2015, the paper was entitled “Proposed Approach to Apply Green Balanced Scorecard at Iraqi Environment”.

ABSTRACT

Using Information Technology (IT) in preparing a Balanced Score Card (BSC) may increase the levels of environmental pollution. For purpose of mitigating the harmful emissions resulting from using the bad techniques, it is necessary to invent a BSC dealing with the Green Information Technology (GIT) perspective. The Green Balanced Scorecard (GBSC) helps the organization to fulfil the profitable aims without harming the environment in these days or in the future. The GBSC evaluation measures the performance of the organization from four axes aiming at achieving the essential functions as well as the sustainability of the green environment. This study gives a model of GBSC which reduces the consequences to the environment. However, depending on the traditional card will increase, in turn, the polluting emissions. The study suggests that GBSC should rely on the main drivers of GIT. In addition to the optional driver (sustainability), by modifying the axes of the traditional BSC in away suits the Iraqi environment. Generally, the proposed approach GBSC in this paper services the environment-friendly organizations in fulfilling the aims of profits without harming the environment; therefore, the sustainability in the Iraqi environment is achievable.