تفاصيل الرسالة العلمية

The study aimed to figure out the effect of the sustainability accounting on the going concern of the industrial companies listed on Amman Stock Exchange. The sustainability accounting has been divided into three dimensions: environmental, social, and economic. The study adopted the descriptive, analytical approach and the study population and sample consisted of all (31) companies that applied the selection conditions. Data was for the period 2015-2021. The researcher used the multiple regression and simple regression in testing the study hypotheses. After conducting the statistical analysis, the study concluded a statistically significant effect at sig. (5%) for the social and economic dimensions of the sustainability on the going concern of the industrial companies listed in the Amman Stock Exchange and that there is no effect for the environmental dimension on the going concern of the industrial companies listed in the Amman Stock Exchange. Based on the results of the study, the researcher recommends conducting a study to determine the causes preventing the effect of the environmental dimension on the going concern of the industrial companies