Examining the Impact of Sustainability Accounting on the Financial Reporting: A Field Study
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Khodair, Mohamed M. A. (Author) |
| المجلد/العدد: | مج23, ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2019
|
| الشهر: | يوليو |
| الصفحات: | 1 - 18 |
| DOI: |
10.21608/ATASU.2019.38766 |
| ISSN: |
2356-8402 |
| رقم MD: | 980923 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Sustainability Reporting | Sustainability Accounting | Financial Reporting
|
| رابط المحتوى: |
عدد مرات التحميل
77
| المستخلص: |
This paper investigates the impacts of sustainability accounting on corporate financial reporting. As sustainability reporting is a more comprehensive tool than the environmental and social reports. A survey was conducted on a sample of 300 Egyptian listed companies. 1200 questionnaires were distributed to managers, accountants, and auditors. 912 questionnaires were returned with a satisfying response rate of 76%. It was found that there is a statistically significant impact of sustainability accounting elements on financial reporting. The total impact of sustainability accounting on financial reporting is weighted by 43.3%. Environmental elements of sustainability accounting explain about 0.243 % of the variations in the financial reporting variable, the social elements explain about 0.235% and the economic elements explain about 0.352% of the variations in the financial reporting. It also indicates that implementing sustainability accounting have barriers represented mostly in the management unawareness of the importance of sustainability accounting, consequently management avoidance of reporting its social and environmental activities, and finally the absence of imposing deterrent penalties for companies refraining social and environmental responsibilities reporting. |
|---|---|
| ISSN: |
2356-8402 |
عناصر مشابهة
-
Adoption the International Accounting and Financial Reporting Standards to the Measurement of Municipal Lands and their Reflection on the Financial Statements: An Applied Study in the Municipality of Najaf
بواسطة: Hamdan, Khawla Hussein منشور: (2019) -
The Impact of Creative Accounting Methods on Financial Reports and Statements in Commercial Banks Listed on Amman Stock Exchange: Field Study
بواسطة: Al-Rawashdeh, Abdelwahab Mahmoud منشور: (2021) -
Requirements for Applying the International Accounting Standard "12" and its Impact on the Quality of Financial Reporting and Investor Decisions: An Empirical Study in a Sample of Banks Listed in the Iraq Stock Exchange
بواسطة: Al Saadi, Haidar Odeh Kazem منشور: (2022) -
Effect of Sustainability Reporting on Enhancement the Quality of Financial Report: Applied Study at the Arab Jordan Bank
بواسطة: Idan, Mohammed Faraj منشور: (2021) -
Evaluating the Impact of Current Sustainability Accounting Practices on Accounting Reporting: An Empirical Study
بواسطة: Elbably, Heba Shaker Fathy منشور: (2020)
