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Original Research

THE ROLE OF ETHICAL COMMITMENTS FOR PROFESSIONAL ACCOUNTANTS IN BUSINESS IN SUSTAINABLE DEVELOPMENT: EVIDENCE FROM EMERGING MARKETS

INAAM M. AL-ZWAYLIF

Vol 18, No 01 ( 2023 )   |  DOI: 10.17605/OSF.IO/B35MJ   |   Author Affiliation: Faculty of Finance & Business, The World Islamic Sciences & Education University, Amman, Jordan.   |   Licensing: CC 4.0   |   Pg no: 601-613   |   Published on: 12-01-2023

Abstract

The study aimed to investigate the role of professional accountants' commitment in business to professional ethics in the success of sustainable development and examine the extent to which that commitment contributes to achieving this success. To this end, a questionnaire was designed and distributed to a random sample of 200 professional accountants in Jordanian public shareholding companies and 150 valid questionnaires were received. One sample t-test was used to test the study hypotheses. The result of the study showed that the commitment of professional accountants to the ethics of the accounting profession plays an important role in achieving the success of the sustainable development process. The findings of the study also indicated that complying with all accounting profession ethics contributes to the success of the sustainable development process to a high degree.


Keywords

sustainable development, accountants, ethical commitments, Jordan.