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

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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.

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    • Figure 1. Research model
    • Table 1. Authenticity and reliability of this study
    • Table 2. Frequency distribution of the study sample according to their age
    • Table 3. Frequency distribution of the study sample according to their gender
    • Table 4. Frequency distribution of the study sample according to their educational qualification
    • Table 5. Frequency distribution of the study sample according to their experience
    • Table 6. T-test alpha value test Jordanian legislative system
    • Table 7. T-value and the level of awareness among the hotels
    • Table 8. T-test and alpha value test of hotel-related factors
    • Table 9. Variance analysis, t-test for the forth hypothesis
    • Table 10. Variance analysis, t-test for relationship between the implementation of environmental accounting and the availability of qualified human resource
    • Table 11. The mean and the standard deviation