Accounting Information and Role It on Financial Reports Quality in Jordanian Hotels, and Social Performance as a Mediating Effect

Abstract

We examine how social performance moderates the relationship between accounting data and the accuracy of financial reports from the perspective of accountants in Jordanian hotels. A 39-item survey was prepared and sent to hotel accountants in Jordan to gauge the strength of this relationship, and a total of 220 questionnaires were completed. The results show that accounting information (relevance, faithful representation, comparability, understandability, and timeliness) has a positive and statistically significant relationship with the quality of financial reports. Furthermore, the regression findings indicate that social performance mediates the relationship between accounting data and the quality of financial reports. This study demonstrates how a socially responsible approach to environmental preservation can motivate people to protect the environment and fulfill their environmental responsibilities. It is also suggested that by paying closer attention to and identifying environmental expenses, hotel operators may save money and provide more accurate financial reporting as eco-tourism grows in Jordan.