The Extent of Sustainable Accounting Implementation and Identification of Factors Affecting Sustainable Accounting in the ‎Saudi Business Environment (Case Study: SMEs in the Asir Region)‎

The main purpose of this study was The Extent of Sustainable Accounting Implementation and Identification of Factors Affecting Sustaina-‎ble Accounting in The Saudi Business Environment (Case Study: SMEs in the Asir Region). The method of this study was Descriptive – ‎survey. The statistical population of this study was SMEs managers in Asir Region that their number is 100 persons. The sample size was ‎estimated using Cochran formulate as 80 mangers and they were selected by random cluster sampling. The tool to collect data was a re-‎searcher-made questionnaire was used. The validity of the questionnaire was confirmed by supervisor and a number of management and ‎accounting professors and the reliability of the questionnaire was confirmed by Cranach Alpha which was 0.92. The collected question-‎naires were analyzed by One-sample T-test, Exploratory factor analysis (EFA) and AHP Fuzzy by SPSS and Matlab software. Findings ‎showed the rate of using sustainable accounting in the Saudi business environment is significantly at the desired level and above the ex-‎pected average level. Also, findings showed that factors affecting sustainable accounting were identified and categorized into five main ‎factors including ownership structure, company size, financial leverage, corporate governance structure, and supervisory structure‎.