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

Summary/Abstract: 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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