THE APPLICATION OF SOCIAL ACCOUNTING IN JORDANIAN HOTELS, THE ROLE IN ACCOUNTING DISCLOSURE AND ITS IMPACT ON THE QUALITY OF THE FINANCIAL STATEMENTS

Abstract

Aim/Purpose: This paper aims to investigate the application of social accounting in Jordanian hotels, the role in accounting disclosure and its impact on the quality of the financial statements. The primary objective of the study is to determine the extent of applied social responsibility accounting on the accounting disclosure, and the role of applied social responsibility accounting on the quality of financial statements. Background: The research focuses on the effect of applied social responsibility on the accounting disclosure in financial statements, through Intermediate variable (accounting disclosure).</p><p><strong>Materials and Method: This study adopted the qualitative method and based on the theoretical framework and previous studies. This paper examines the extent of applied social responsibility accounting on the accounting disclosure, and the role of applied social responsibility accounting on the quality of financial statements. Results: The findings showed that Jordanian hotels provide good care for their employees in most areas. This is what distinguishes the hotel sector from other sectors. Conclusion: The social performance of hotel workers shows that Jordanian hotels provide good care for their employees in most areas. This is what distinguishes the hotel sector from other sectors.the role of Jordanian hotels in the scope of  social services appear substandard performance, hotels Does not do its duty as required in terms of providing financial and moral support to charities  in the area in which it operates, or the construction of health and educational centers, Most of this support goes to conferences and seminars that highlight the role of these hotels in the field of environmental protection or only  is to allow university and school students to training and conduct field visits to hotel facilities.