Abstract

The main research problem is the lack of awareness of the Iraqi economic units in the industrial sector of the importance of accounting for green human resources in providing economic, social and environmental information used in strategic decision-making, which has a negative impact on meeting the needs of stakeholders involved in decision-making and then evaluating their performance and achieving competitive advantages. For economic units. The research aims to determine the extent of application of Iraqi economic units in the Iraqi industrial sector to account for green human resources and to benefit from them in providing the appropriate information needed to support programs and decisions in order to achieve competitive advantages. The research was based on the following basic assumptions:1. There is a statistically significant impact relationship between the use of green human resource accounting and performance evaluation in economic units.2. Green human resource accounting can assist economic units in preserving the natural environment from pollution and waste resulting from manufacturing processes3. There is a statistically significant impact relationship between the use of green human resources accounting and achieving competitive advantages for economic units.In order to achieve the goal of the research and test its hypotheses, the Wasit textile and weaving factory was chosen as a place for research, and the extent of its application was evaluated to account for green human resources and to know its importance in evaluating performance and achieving its competitive advantages. Strategies to achieve competitive advantages in economic units, because of the information they contain that include environmental and social aspects, in addition to the economic aspect. The interest in accounting for green human resources in the economic unit leads to increased productivity because it leads to raising the skills and capabilities of employees and increasing their loyalty to the economic unit, and one of the most important recommendations is the need to apply green human resources accounting in the Iraqi industrial sector because of its great importance in preserving the natural environment from pollution and waste resulting from Manufacturing operations, the need for the economic unit to have a culture of applying green human resource accounting practices by its employees and welcoming all ideas that contribute to the development of these practices