Building Sustainability Accounting Framework for Jordan's Higher Education Institutions

Despite Higher Education Institutions’ (HEI’s) calls for sustainable strategies, there are little systematic guidelines available for achieving campus sustainability. Sustainability accounting has been used as a tool by organizations to achieve more sustainability and sustainable development. In this research, we review a number of sustainability strategies for a selected sample of Jordanian HEI’s in order to reveal the importance of sustainability and sustainability accounting. Sustainability accounting is considered here as a communication tool that can present different sets of information about not only the financial performance of an organization, but its social and environmental performances as well, in a connected and integrated manner. The review has revealed that there is no unified framework for sustainability accounting within the Jordanian HEI’s. Therefore, The aim of this study is to increase the awareness of importance of sustainability accounting within HEI’s to achieve high quality, effective, and efficient educational system and services.