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
| LEADER | 02446nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 1723624 | ||
| 024 | |3 10.21608/ATASU.2019.38766 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |9 464893 |a Khodair, Mohamed M. A. |e Author | ||
| 245 | |a Examining the Impact of Sustainability Accounting on the Financial Reporting: |b A Field Study | ||
| 260 | |b جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |c 2019 |g يوليو | ||
| 300 | |a 1 - 18 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a المحاسبة المالية |a التقارير المالية |a المحاسبة البيئية |a المسؤولية الاجتماعية |a التنمية المستدامة | ||
| 692 | |b Sustainability Reporting |b Sustainability Accounting |b Financial Reporting | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Business |c 026 |f Al-Fikr Al-Muhasabī |l 002 |m مج23, ع2 |o 0541 |s الفكر المحاسبي |t Accounting Thought |v 023 |x 2356-8402 | ||
| 856 | |n https://atasu.journals.ekb.eg/article_38766.html |u 0541-023-002-026.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 980923 |d 980923 | ||
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