This study aims at identifying the extent to which the tourism sector in Jordan responds to the accounting for the social responsibility. In order to achieve the goals of the study, a questionnaire has been used to collect the necessary data from 50 participants who have been randomly selected from the field of accounting in the southern region hotels. The statistical results show that there is a clear response from the tourist hotels toward their social responsibility in human resource development on the one hand and toward the preservation of the environment on the other. The study concludes with a number of recommendations including: the need for continuous efforts to meet the social responsibilities, working to keep up with any new requirements, paying more attention to human resources in the surrounding communities, increasing attention to reserves, and providing more support to the community through having a role in creating some attractive tourist environment such as resorts and artificial lakes that will help in prolonging the period of stay of tourists which in turn will reflect positively on those hotels.
Keywords: CSR accounting, Environment, Ethics, Human resource, Tourist Hotels
