Abstract

The research aims to study and analyze sustainability accounting and its standards for health units and the extent of this impact on the quality of the health services provided, if the quality is one of the most important issues that the higher management of health units care about to raise the level of their performance in terms of efficiency and effectiveness and the importance of quality stems from the new concept of it, as it has become One of the most important strategic tools that the unit should be aware of and try to implement, and that is because of the effective role it plays at the local and global levels in the field of improving its reputation and position in society. Therefore, the adoption of sustainability accounting standards in health units contributes to improving the quality of its services provided, the researchers have come to A set of conclusions, the most important of which are: Sustainability accounting is a tool that economic units use to become more sustainable by adopting new policies that have an impact on the performance of the economic unit and thus contribute to improving the quality of health services, not to manage the available resources in a sustainable manner, which leads to the deterioration of the health services provided.The study recommended the need to pay attention to the issue of sustainability accounting and its standards in the service sector because it is a modern accounting trend and contributes effectively to improving the services provided, the need for hospitals to pay attention to continuous developments in the field of information technology in order to provide information in a timely and accurate manner required and appropriate to the existing situation in order to advance reality Health and the ability to quickly access patient information in order to provide treatment to the patient on time without wasting time