Environmental accounting as perspective for hotels of Aqaba special economic zone authority (ASEZA)

Abstract

This study aims at pointing out and explaining the major factors that can help in implementing environmental accounting in the hotels of Aqaba Special Economic Zone, the study population is going to be the classified and rated hotels of the Aqaba Special Economic Zone Authority, which is 33 hotels in total. This study will basically focus on two tools for gathering the data and information required for achieving the objectives of the study, the financial reports published by the investment department of Aqaba and the questionnaire. The study shows that the hotels in Aqaba Special Economic Zone Authority face difficulties and obstacles in the implementation of environmental accounting because of factors related to legislation, level of awareness about environmental accounting, factors related to the hotels and the qualification of human resource.

Accounting Information and Role It on Financial Reports Quality in Jordanian Hotels, and Social Performance as a Mediating Effect

“…There are many positions available in Jordanian hotels due to the numerous job advertisements. The financial reports quality of hotel workers suggests that Jordanian hotels offer excellent care for their employees in most areas, and the present study's findings varied from the previous study's findings [53]. The difference may be because the previous research focused on Jordanian universities.…”

“…A result of this is that hotels in Jordan have an incentive to protect the environment and carry out their environmental responsibilities by decreasing the amount of environmental pollution. Many Jordanian hotels contemplate eco-tourism, which indicates that this idea is quite prominent in Jordan [53]. A multitude of research and studies from many industries converged on the idea of environmental costs and how to accurately measure financial accounts in financial reports.…”

“…It may be suggested that Jordanian hotels care for their employees well in most areas [53] also found. Thus, the previous research on Jordanian universities dealt with Jordanian universities, while the present study concerns hotels in Jordan.…”

“…As a result, this research sought to illuminate the many areas of social performance found in Jordanian hotels and their relationship to accounting information and financial reports quality [53][54][55]. And last but not least, assist us in this research by involving one of the CPAs who audited a set of Jordanian hotels to ensure that social performance center visibility and activity is determined correctly.…”

Differences in financial performance between various categories of hotels in the Visegrad Group countries

“…On the other hand, Joppe and Li (2016) highlighted the social aspect of tourism more than the economic aspect, arguing that the volume and structure of tourism is determined by the consumption of tourists. There are many studies that dealt with the performance of tourism and hotels from different perspectives (Sainaghi et al 2017, Matijova et al, 2020Lipianin-Zontek and Szewczyk, 2019;Saleh et al, 2018), for example in terms of innovation (Mattsson and Orfila-Sintes 2014), human resources (Cheung et al 2014), hotel owner's corporate strategies (Xiao et al 2012), customer satisfaction (Phillips et al 2017;Ključnikov et al, 2018) or tourism destination competitiveness (Hanafiah et al 2016). Alternative methods provide a picture of hotel performance in qualitative terms (Sainaghi et al 2013, Vila et al 2010, but this study focuses on the financial aspects of the performance of hotels in star classification, which is considered as a common and accessible identifier in studies dealing with the hotel industry (Israel 2002, Becerra et al 2013, Yang and Cai 2016.…”