The commitment of The Jordanian Industrial Companies in Applying Environmental Accounting

Abstract

Accounting ideology is becoming highly concerned with the environmental responsibility. This study diagnoses the importance of environmental accounting principles of all enterprises .Environmental commitment calls for the need to evaluate any project in terms of its contribution to its environmental responsibilities. This study aims at assessing the environmental responsibility unit of Jordan’s Industrial Companies listed at ASE, and how the financial department in each company copes with the environmental aspects. Study results have indicated that all Jordan’s Industrial Companies are in general committed towards environmental accounting and they keep pace to the developments in this field. Results also revealed that environmental accounting function in industrial corporations keeps pace with the developments in environmental accounting.

Key Words: Environmental Accounting, Hypothesis Testing, Validity, Reliability

JEL Codes:  Q56, C12 ,C520,Q26