International Journal of Scientific Research and Engineering Development

International Journal of Scientific Research and Engineering Development


( International Peer Reviewed Open Access Journal ) ISSN [ Online ] : 2581 - 7175
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📑 Paper Information
📑 Paper Title Impact of The Integration of Large Data Analyses (Big Data) and Environmental Management Accounting Methods in Promoting Sustainable Competitive Advantage: Intermediate Role of Sound Risk Management
👤 Authors Hadier Jassim Al-Hasnawi
📘 Published Issue Volume 9 Issue 4
📅 Year of Publication 2026
🆔 Unique Identification Number IJSRED-V9I4P144
📝 Abstract
The business sector is undergoing rapid shifts imposed by subsequent technological developments and environmental and economic challenges, requiring organizations to adopt modern management and accounting tools that enhance performance efficiency and ensure sustainability. Petroleum institutions are among the most responsive sectors in view of their extensive nature of activity and its environmental and societal impacts, requiring the development of their systems to support governance and sustainability requirements.
In this context, research aims to measure the impact of the integration of large data analyses (Big Data Analytics) and environmental management accounting methods (EMA) in promoting sustainable competitive advantage, while testing the intermediate role of risk management (Agile Risk Management). To achieve the objectives of the research, the analytical metadata was adopted through a field study in a series of formations and services of the Ministry of Oil. This study draws its importance from providing an analytical framework that helps decision makers in the oil sector to invest large data and environmental accounting applications to deal with risks with high flexibility and achieve sustainable competitive advantage.
📝 How to Cite
Hadier Jassim Al-Hasnawi, "Impact of The Integration of Large Data Analyses (Big Data) and Environmental Management Accounting Methods in Promoting Sustainable Competitive Advantage: Intermediate Role of Sound Risk Management" International Journal of Scientific Research and Engineering Development, V9(4): Page(1365-1372) July-August 2026. ISSN: 2581-7175. www.ijsred.com. Published by Scientific and Academic Research Publishing.