Factors of applying creative accounting and its impact on the quality of financial statements in Jordanian hotels, sustainable practices

Saleh, Mousa Mohammad Abdullah; Jawabreh, Omar; Abu-Eker, Enas Fakhri Mohammad

doi:10.1080/20430795.2021.1962662

Cited by 17 publications

(8 citation statements)

References 36 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…A study conducted by Franczak (2019) demonstrates that account management has significant effects on the quality of financial statements. A research study conducted on Jordanian hotels and sustainable practice by Saleh, Jawabreh, and Abu-Eker (2021) demonstrated that the account management department helps to identify the distinguishing quality of hotels services and products which ultimately helps to generate quality of financial statements. According to the previous literature, it is also obvious that the account management department of an organization add significant worth to the quality of financial statement by keeping records clear and attributable.…”

Section: Discussionmentioning

confidence: 99%

Account management, innovative management, and audit quality affect the accounting performance of small and medium enterprises in Thailand

Rojanapanich

Sooksomchitra

Wimonchailerk

et al. 2022

ijhs

View full text Add to dashboard Cite

Most of the Small Medium Enterprises in Thailand don’t have sufficient accounting performance. Several elements have a significant effect on the accounting performance of small-medium enterprises. However, according to this study account management, innovative management and audit quality play a key role in the accounting performance of SMEs. There is a direct relationship between account management, innovative management, audit quality, quality of financial statement, and accounting performance. 340 account managers were surveyed aiming to collect primary data for this study. These 340 account managers were working with various SMEs in Thailand which was the respondents of this study. Primary data received from the respondents were analyzed by using Partial Least Square which is a statistical software. Hence, PLS helped to obtain the final results of this study. It was concluded that by increasing the value of account management, innovative management, and audit quality, the value of accounting performance also increases. Practically this study help account manager especially those working in SMEs of Thailand to enhance their accounting performance.

show abstract

Section: Discussionmentioning

confidence: 99%

Account management, innovative management, and audit quality affect the accounting performance of small and medium enterprises in Thailand

Rojanapanich

Sooksomchitra

Wimonchailerk

et al. 2022

ijhs

View full text Add to dashboard Cite

show abstract

“…Furthermore, green recruiting and selection, green training and development, and green compensation are examples of sustainable practices in hotels (Aboul‐Dahab & Saied, 2021 ). Saleh et al ( 2021 ) indicated that hotels utilize income statements, budgets, cash flow, reliability, and high‐quality information systems to decrease expenses, data, and financial statements in line with accounting standards and norms, and good creative accounts, which means that financial accounts are approved by auditors.…”

Section: Review Findingsmentioning

confidence: 99%

“…Sustainable accounting practices Income statement Budget Cash flow Reliability High‐quality information systems to reduce expenses Data and financial statements in accordance with accounting standards and rules Good creative accounts which means that financial accounts are approved by auditors. Saleh et al ( 2021 ) 1.3. Greener service process AND energy saving 4.…”

mentioning

confidence: 99%

Sustainable practices in hospitality pre and amid COVID‐19 pandemic: Looking back for moving forward post‐COVID‐19

Elkhwesky

Salem

Varmus

et al. 2022

Sustainable Development

View full text Add to dashboard Cite

Sustainability issues are becoming increasingly important in the hospitality sector during crisis times such as COVID‐19 and post‐pandemic. In order to synthesize the literature on sustainable practices in hospitality, we developed a systematic literature to illustrate the dominant sustainable practices in hospitality. We present a comprehensive review of the 48 articles on sustainable practices in hospitality through the Web of Science (WoS) and Scopus databases; spanning over 2 years (2020–2021) pre‐and amid the COVID‐19 pandemic and extending the scope in distinctive ways. Our review has demonstrated that sustainable practices in hospitality have made progress in the years 2020 and 2021. However, there are conceptual and empirical overlaps among sustainable practices in hospitality. Additionally, hospitality sustainable practices research is restricted in research contexts. There is a lack of research on antecedents, outcomes, and integrating theories in studies. By following the guidance presented in this review, we expect to advance and maintain sustainable practices research to provide substantive insights over the coming years post‐COVID‐19. The current research is one of the first studies to systematically review sustainable practices in hospitality pre‐and amid the COVID‐19 pandemic. The research ends with a comprehensive research agenda and a framework to apprise future theoretical and empirical advances in the area.

show abstract

“…Environmental issues are a big motivation for environmental attitudes (Dimitrovski et al,2021;Jawabreh et al, 2022b;Yadav and Pathak, 2016). To escape this scenario, Jordan has many options: for example, to ramp up attempts to discover and exploit indigenous energy resources such as oil shale; to adopt energythrift and improved long-term environmental planning; as well as to steadily incorporate more economic unit-energy prices domestically (Jaber et al, 1997;Saleh et al, 2021b). According to Hanson (2013), environmental issues have been related to the mindset towards green customers in Canada.…”

Section: Knowledge About Renewable Energy Productsmentioning

confidence: 99%

Green Energy Products and The Relationship of The Customer's Consideration for The Environment and Perceived Risk Involved with The Mediating Position of Customer Purchasing Intentions

Jawabreh

Fahmawee

Al-Rawashdeh

et al. 2022

IJEEP

View full text Add to dashboard Cite

The goal of this study is to examine green energy goods and the relationship of the consumer concern for the atmosphere and perceived danger associated with the mediating role of the customer buying intentions; the point of view of international tourists in Jordan. The sampling technique was accompanied by a cross-sectional, quantitative, and explanatory design, whereby 340 individuals were chosen using a random population method reflecting the tourists of the Jordan for a two-week span beginning on 11/11/2020. By circulation of a paper questionnaire and with the aid of some tourist guides, the person sample was achieved. Moreover, through two stages, the structural model was being analyzed. In the first stage (direct effect) the effect (PK-appropriate CPI) was not important, so H1 was not sponsored. However, the result was important with regard to (PK ΔPR), and hypothesis 2a was supported. (PK ΔEC) were not significant, so hypothesis 2a was not supported. Furthermore, the direct impact of product danger and environmental problems on purchasing intentions were explored, resulting in negative/positive and important findings (PR over CPI, P < 0.05; and environmental concerns over purchase intentions, P > 0.05), so H3awere was endorsed, however, H3b was not supported.

show abstract

Factors of applying creative accounting and its impact on the quality of financial statements in Jordanian hotels, sustainable practices

Cited by 17 publications

References 36 publications

Account management, innovative management, and audit quality affect the accounting performance of small and medium enterprises in Thailand

Account management, innovative management, and audit quality affect the accounting performance of small and medium enterprises in Thailand

Sustainable practices in hospitality pre and amid COVID‐19 pandemic: Looking back for moving forward post‐COVID‐19

Green Energy Products and The Relationship of The Customer's Consideration for The Environment and Perceived Risk Involved with The Mediating Position of Customer Purchasing Intentions

Contact Info

Product

Resources

About