IDEAS home Printed from https://ideas.repec.org/a/taf/jsustf/v13y2023i1p499-515.html
   My bibliography  Save this article

Factors of applying creative accounting and its impact on the quality of financial statements in Jordanian hotels, sustainable practices

Author

Listed:
  • Mousa Mohammad Abdullah Saleh
  • Omar Jawabreh
  • Enas Fakhri Mohammad Abu-Eker

Abstract

The study investigates the factors that influence creative appliances in Jordanian hotels, as well as sustainable practices and their financial impact. This study aims to assist hotel management in understanding the reasons for creative accounting and assessing the impact it has on the integrity of hotel financial statements. 345 chartered accountants were included in the research sample (auditors). Jordanian hotels use good creative accounts; in other words, the hotel's financial accounts are approved by auditors because data and financial statements are manipulated in accordance with accounting rules and standards. This article discusses each creative accounting technique that can be used in hotels, to demonstrate the potential of each creative accounting method in hotels, and to evaluate the impact of each creative accounting method on the quality of the financial statements. The researchers hoped that this study would shed some light on Jordan's hotel industry.

Suggested Citation

  • Mousa Mohammad Abdullah Saleh & Omar Jawabreh & Enas Fakhri Mohammad Abu-Eker, 2023. "Factors of applying creative accounting and its impact on the quality of financial statements in Jordanian hotels, sustainable practices," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 13(1), pages 499-515, January.
    • Handle: RePEc:taf:jsustf:v:13:y:2023:i:1:p:499-515
    DOI: 10.1080/20430795.2021.1962662
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/20430795.2021.1962662
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/20430795.2021.1962662?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:jsustf:v:13:y:2023:i:1:p:499-515. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/TSFI20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.