3) There is a positive statistical significant correlation at (α =0.05) between the environmental management
accounting and the uphold of sustainable development at the Jordanian industrial sector. The study analysis
revealed that the Jordanian Industrial sector is surrounding the environmental aspects with a minor interest if
compared with the social and economical aspects due to the fact that the environmental response by the firms are
limited to the legislations enacted by the governmental bodies to avoid any foreseeable penalties.
Keywords: environmental management accounting, financial management accounting, sustainable accounting,
sustainable development