Alhaj, A.B.S. et al. 2025. The Extent of Sustainable Accounting Implementation and Identification of Factors Affecting Sustainable Accounting in the Saudi Business Environment (Case Study: SMEs in the Asir Region). International Journal of Accounting and Economics Studies. 12, 5 (Sep. 2025), 226–235. DOI:https://doi.org/10.14419/m47qpm58.