The Economic Dimension of Sustainable Development Accounting and its Impact on Capital Budgeting Decisions (A field study on Some Sudanese industrial companies in Khartoum state)
Keywords:
Sustainable development accounting, capital budgeting decisionsAbstract
The study basically aimed to investigate the impact of the economic dimension of sustainable development accounting on capital budgeting decisions and to know the extent of interest in the economic dimension of sustainable development accounting among institutions in Sudanese business environment. To achieve this objective, (50) questionnaires used to collect data from the sample of the study’s community which represented in the employees of Some Sudanese industrial companies in Khartoum state and it was (100%) collected and analyzed. The study adopted the descriptive analytical approach and the historical approach. And the study found several results, among which is that, reducing costs and improving the company's economic position helps to rationalize capital budgeting decisions, and measuring the ratio of total investment to gross domestic product contributes to rationalize capital budgeting decisions. The study recommended that, there is a need to increase the awareness of sustainable development accounting among the employees in Sudanese business institutions through seminars.
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Copyright (c) 2022 Abd Elazim Abd Elrahman Elbashir Mustafa
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