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Al Jinan الجنان

Abstract

This research aims to identify the impact of accounting sustainability on the credibility of accounting information in the Jordanian commercial banks , and to find the current answer to the following question : What is the impact of the elements of accounting sustainability )environmental , social, and economic elements( on the credibility of accounting information in the Jordanian commercial banks, and that from the perspective of managers and accountants in these banks. Both the both descriptive and analytical approaches were used to address the data statistically. A questionnaire was also prepared to discuss the views of the research sample. The research found a statistically significant effect of the elements of accounting sustainability )environmental elements social elements, economic elements( on the credibility of accounting information in the Jordanian commercial banks. We also recommend certainly that the Jordanian commercial banks comit to reporting information and social costs, that might cause lower revenues and future cash flows.

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