Title: Undertaking of environmental accounting responsibility to achieve sustainable development: evidence from Jordanian chemical and mining companies
Authors: Mohammad Aladwan
Addresses: Department of Accounting, The University of Jordan, 11942, Amman, Jordan
Abstract: This study is aimed to discuss and review the concept of environmental accounting and its contribution to sustainable development. The community started to place more pressure on government and companies to sustain their national resources and their environment. Therefore, almost all Companies started to work alongside with governments to solve the side effects of environmental problems through adopting the necessary accounting standard and necessary legislations that guide company actions to meet its social requirements. This study used a sample of Jordanian chemical and mining companies the most dominant type to investigate the study issue. A structured questionnaire distributed to the staff of these companies to examine their opinions about the availability of environmental accounting in companies systems. The general findings of the study revealed that Jordanian companies committed to environment accounting concept and methods in addition to their commitment for social responsibility as a part of sustainable development.
Keywords: environmental accounting; social responsibility; sustainable development; Jordan; industrial companies.
International Journal of Managerial and Financial Accounting, 2018 Vol.10 No.1, pp.48 - 64
Received: 02 Nov 2017
Accepted: 26 Nov 2017
Published online: 05 Apr 2018 *