Review of Accounting Sustainability Using Analytical Procedure: Applied Study on GCC Industrial Companies (original) (raw)

Jordan Journal of Business Administration, 2016

Abstract

The study aims at analyzing and developing sustainability indicators to serve accounting and financial sustainability philosophy, to attain that, GCC large companies' financial data, and board of directors reports were analyzed. To achieve the paper goal, researchers analyzed CAMELs indicators, whereas, they developed a group of indicators concerning openness and sensitivity. In addition they have added five indicators to the CAMELs group of KPIs. Thereby, researchers have developed the concept of CAMELs approach of analysis to be the CAPPELO approach. What is actually developed are adding group of KPIs that analyzes Productivity; which is non-financial KPIs that have a major impact on sustainability due to its direct effect on companies' competencies. The study conclude that, almost all GCC companies have a strategic and financial plans, but few of them have beard high risks in order to have an alternative finances. However, many companies have relied on self revenue to fin...

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