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

Author

Listed:
  • Yousef Shahwan
  • Mohydin Hamza
  • Faud Al-Fasfus
  • Nedal Al-Ramahi
  • Tareq Hammad Almubaydeen

Abstract

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.

Suggested Citation

  • Yousef Shahwan & Mohydin Hamza & Faud Al-Fasfus & Nedal Al-Ramahi & Tareq Hammad Almubaydeen, 2022. "Social Responsibility Accounting, Disclosure and Real Practice: Evidence from Jordan," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 12(3), pages 164-182.
    • Handle: RePEc:asi:aeafrj:v:12:y:2022:i:3:p:164-182:id:4441
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    Citations

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    Cited by:

    1. Muhammad Imran & Sajid Ali & Yousef Shahwan & Jijian Zhang & Issa Ahmad Al-Swiety, 2022. "Analyzing the Effects of Renewable and Nonrenewable Energy Usage and Technological Innovation on Environmental Sustainability: Evidence from QUAD Economies," Sustainability, MDPI, vol. 14(23), pages 1-16, November.
    2. Fuad Suleiman Al-Fasfus & Abdulwahhab Mahmoud Al-Rawashdeh & Ziyad Abdulhaleem Al-Theebeh & Hasan Abdulnasser Mohamad Al-Enabi, 2022. "The Impact of Accounting Conservatism on Financial Performance in Services Companies Listed on Amman Stock Exchange," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 11, July.

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