Green accounting in developing countries: the case of U.A.E. and Jordan Available to Purchase

Research presented in this paper focuses on three environmental aspects, environmental awareness, environmental involvement, and environmental reporting. Developed countries have achieved a lot of progress in these fields. Developing countries such as Jordan and U.A.E. are still in their early stages. Two samples of corporate decision‐makers in these countries were utilized to examine the above aspects. The results show that they are aware of environment protection issues, but their commitment to environment protection is still low. Few of them report their environment performance. The results of Mann‐Whitney test show that there is no difference between Jordan and U.A.E. in terms of circumstances leading to environmental awareness, environmental awareness and involvement.