The Impact of Accounting Environmental Sustainability Elements on the Credibility of Accounting Information: Field Study in Kuwaiti Commercial Banks

Abstract

This research aims to identify the accounting environmental sustainability as an entrance the credibility of accounting information in the Kuwaiti commercial banks. It tries to answer the following question: What is the impact of the elements of accounting environmental sustainability ( environmental elements, social elements, economic elements ) on the credibility of accounting information in the Kuwaiti commercial banks from the point of view of managers and accountants in these banks. Descriptive and analytical approach were used to statistically analyze the data. A questionnaire was constructed to collect views of the research sample. It was found that there were statistically significant effects of the elements of accounting environmental sustainability (environmental elements, social elements, economic elements) on the credibility of accounting information in the Kuwaiti commercial banks. In light of the findings of the research, it is recommended that the Kuwaiti commercial banks have the commitment of reporting information and social costs, which can cause lower revenues and future cash flows