Omar A. A. Jawabreh

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.

Type of the article: Research Article

Abstract
This study examines how innovation and sustainability influence the recovery of Jordan’s tourism and hotel sector, and whether their combined effect accelerates recovery beyond separate contributions. Annual data for 2010–2024 are compiled from the United Nations World Tourism Organization, the World Bank World Development Indicators, the Jordan Ministry of Tourism and Antiquities, the Global Innovation Index, and the Environmental Performance Index. A recovery index tracks sector performance relative to the 2019 baseline, while conditions are controlled using gross domestic product per capita, inflation, and exchange rate stability. Fixed-effects regression results indicate that innovation is positively associated with recovery (coefficient 0.41, probability value 0.001), and sustainability is positive and statistically significant (coefficient 0.34, probability value 0.032). The interaction between innovation and sustainability is positive and statistically significant (coefficient 0.48, probability value 0.009), showing complementarity: innovation yields larger recovery gains when sustainability performance is stronger. Exchange rate stability supports recovery (coefficient 0.19, probability value 0.021), and the model explains variation in outcomes (adjusted coefficient of determination 0.72). Robustness checks with alternative specifications confirm stable coefficient signs and significance. The findings support policy packages that align innovation investment with sustainability improvements to strengthen resilience and speed recovery in Jordan for long-term competitiveness.