 Social Responsibility Accounting, Disclosure and Real Practice: Evidence from JordanYousef Shahwan (), Mohydin Hamza (), Faud Al-Fasfus (), Nedal Al-Ramahi () and Tareq Hammad Almubaydeen () Asian Economic and Financial Review, 2022, vol. 12, issue 3, 164-182 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. Keywords: Social responsibility accounting; Jordan; Social practice; Social disclosure; Jordanian listed companies; Amman stock exchange. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:asi:aeafrj:v:12:y:2022:i:3:p:164-182:id:4441 Access Statistics for this article More articles in Asian Economic and Financial Review from Asian Economic and Social Society |
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