The Role of Sustainable Accounting on the Uphold of Sustainable Development at the Jordanian Industrial Sector

摘要

This paper aims to explore the role of sustainable accounting on the uphold of sustainable development at the Jordanian Industrial sector. To approach to this ending, 20 companies were randomized to form the study sample, and a questionnaire was developed and distributed among the sampling unit that consisted of 150 individuals. out of the whole distributed, 135 were returned, and only 120 were statistically valid, therefore, they were subjected to the statistical analysis using the statistical package of social science (SPSS). The researchers adopted the descriptive analytical approach to analyze the gathered data, several results were approached among of which: 1) There is a positive statistical significant correlation between the sustainable accounting and the uphold of sustainable development at the Jordanian Industrial sector. the study revealed that there is a consensus among the respondents in regard to the applicability of sustainable development since it allows development to meet needs and desires of the present and future generations nevertheless the relevant legislations are not enough to empower the environmental preservations. 2) There is a positive statistically significant correlation at (? =0.05) between the environmental financial accounting and the uphold of sustainable development at the Jordanian industrial sector, the study analysis indicated that there are a poor amount of environmental information disclosed in the financial statements; even though the policies and procedures in which the environmental officials and accountants are empowered with is taking a growing trend to promote for the sustainable development. 3) There is a positive statistical significant correlation at (? =0.05) between the environmental management accounting and the uphold of sustainable development at the Jordanian industrial sector. The study analysis revealed that the Jordanian Industrial sector is surrounding the environmental aspects with a minor interest if compared with the social and economical aspects due to the fact that the environmental response by the firms are limited to the legislations enacted by the governmental bodies to avoid any foreseeable penalties.