Title: Sustainable accounting information and enhancement of quality for financial decision making

Authors: Mohammad Aladwan

Addresses: Department of Accounting, The University of Jordan, 11942, Amman, Jordan

Abstract: The study objective is to inspect the influence of sustainability disclosed information on enhancing the quality of management financial decisions based on financial reporting at Middle East companies. An examination on 100 Middle East companies was implemented by distributing 250 questionnaires to managers, accountants, and auditors. The exploration results discovered that; sustainability reporting has affirmative and significant influence on financial reports quality used as a base for decision making; results of answers also confirmed the importance of sustainable information and its role in strengthening the reporting, and management ability on making decisions. Based on outcomes, the study endorses that middle east companies must implement sustainability information approaches and use more of their income in sustainability reporting so as to improve the quality of financial reporting. Moreover, the financial supervisory organisations in the Middle East are instructed to endorse and pass more laws and regulations to dictate the sustainability information.

Keywords: sustainability; financial reporting; sustainable development; decision making.

DOI: 10.1504/IJPQM.2024.143224

International Journal of Productivity and Quality Management, 2024 Vol.43 No.4, pp.440 - 458

Received: 17 Sep 2022
Accepted: 20 Feb 2023
Published online: 10 Dec 2024 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article