The present study aims at examining the level of environmental awareness in the management of tourism and hotels companies listed in the Amman stock exchange, its role in the application of environmental accounting disclosure, and to examine the impact of investment decisions on environmental accounting disclosure. To achieve this objective, a sample is chosen from two categories: tourism and hotels management category which consists of 12 financial managers and a major accountant in those companies, and the category of investors in these industrial companies which consists of 47 investors are randomly selected. In order to collect the data, a questionnaire is distributed to each of the hospitality companies and investors in these companies. The study shows that there is a good level of environmental awareness among the management of companies. However, there is a fear of applying the environmental accounting disclosure due to the lack of certainty of the importance of application and the benefits of it, and the lack of appropriate qualification of accountants to apply environmental accounting disclosure. The study shows that there is a real presence of environmental legislation, but there is a large deficiency in the activation of such legislation.
This research paper seeks to study the status of tourism promotion in Jordan, in particular via the Internet, with a future plan to develop this type of promotion based on the needs of the country .The aim of this research paper is to draw conclusions that help to know and understand this type of tourism promotion, And to know how to develop it in Hashemite Kingdom of Jordan to disseminate the maximum information about the Kingdom. This research paper is designed to determine the conditions of websites used in tourism promotion of Jordan, to find out the obstacles that face this type of promotion via websites, and the factors that affect its development .The findings and recommendations implied by this research paper will be presented to decision-makers in Jordan tourism sector to be taken into account.The research paper adopted carefully a survey form which is designed to collect data and information. It is used to know the trends and opinions of the research paper sample. The results showed that the tourism promotion through the Internet helps to increase competition in the prices of tourism, while the website design helps to spread information about the tourism offers. Both sexes consider that the website design as a means helps to ensure the information veracity of tourism offers.The research paper recommended to continue development of the role of tourism promotion through the Internet in spreading information about the tourism offers, so as to achieve the greatest possible benefits.
Purpose
This study aims to quantify the associations among employee’s communication skills (language ability, body language and personal appearance), restaurant image and tourist behaviour.
Design/methodology/approach
A survey instrument is used to examine the relationships in the proposed model by using structural equation modelling (SEM) technique. The collected primary data (n = 153) are analysed to test the relationship between exogenous and endogenous constructs expressed in the proposed structural model.
Findings
The results revealed that language ability, body language and personal appearance impacted restaurant image, which, in turn, affected tourist behaviour.
Practical implications
This study will contribute a better understanding towards employee’s communication skills in Aqaba city resorts and restaurants.
Originality/value
This study is considered the first in the region that links the tourist image of a restaurant with its employee’s skills and its impact on tourists’ behaviour.
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