Social Responsibility Accounting, Disclosure and Real Practice: Evidence from Jordan

Asian Economic and Financial Review

article

Yousef Shahwan¹  Mohydin Hamza¹  Faud Al-Fasfus¹  Nedal Al-Ramahi¹  Tareq Hammad Almubaydeen¹ 

[1] Accounting Department, Zarqa University

关键词: Social responsibility accounting;    Jordan;    Social practice;    Social disclosure;    Jordanian listed companies;    Amman stock exchange.;   

DOI  :  10.55493/5002.v12i3.4441

学科分类：社会科学、人文和艺术（综合）

来源: Asian Economic and Social Society

【 摘 要 】

This study aims to present a true image of social responsibility accounting (SRA) in Jordanian companies listed on the Amman Stock Exchange (ASE). A survey questionnaire was employed to check the level of SRA practice, and a checklist was used to discover the level of SRA disclosure which was collected from the annual reports of the firms listed on the ASE. The questionnaires and annual reports were employed to collect information from 104 companies in the financial, services, and industrial sectors for this study. SPSS was used to for data analysis and the results showed that the level of SRA practice in listed companies on the ASE is good, while the level of SRA disclosure is very low. The latter could be related to many reasons, including lack of awareness of Jordanians companies' managers in the culture of SRA and related issues due to the novelty of SRA disclosure in Jordan and developing countries. In addition, companies mostly focus on product quality when they practice SRA.

【 授权许可】

CC BY