اثر محاسبة الاستدامة علي التقرير الابلاغ المالي في الشركات الصناعية المساهمة العامة الاردنية المدرجة في بورصة عمان The Impact of Sustainability Accounting on the Financial Reporting in Jordanian Shareholders Manufacturing Companies Listed on Amman Stock Exchange

العرموطي, احمد (2013) اثر محاسبة الاستدامة علي التقرير الابلاغ المالي في الشركات الصناعية المساهمة العامة الاردنية المدرجة في بورصة عمان The Impact of Sustainability Accounting on the Financial Reporting in Jordanian Shareholders Manufacturing Companies Listed on Amman Stock Exchange. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to introduce the impact of accounting sustainability on financial reporting used in Jordanian Manufacturing Shareholders Companies listed in Amman stock exchange; in which the researcher has conducted a field study on all companies listed in the stock exchange; that gives a total of (84) companies. Concerning the number employees who have answered a questionnaire, it is (280). The study found out that an impact resulted from statically elements of sustainability accounting, (environmental elements, social elements and economical elements) on financial reporting in Jordanian Manufacturing Companies. This outcome result was stemmed from the views of financial managers, accountants, auditors and employees working in accounting and financial departments. In the light of results, the researcher recommends giving environmental factors the priority that it deserves for the reason that it affects financial reporting, in addition to comply with the requirements of Corporate Social Responsibility (CSR) in order to assure it is validity of giving the intentioned results. However there must be restrictions that insure the usage of economic factors, surely with maintaining the process of study and development, due to it is importance in financial reporting in Jordanian Manufacturing Shareholders Companies.

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