أثر تبني محاسبة المسؤولية الاجتماعية في زيادة قيمة المنشأة : دراسة ميدانية على عينة من المصارف السودانية

الملخص EN

The problem of the study stemmed from the poor attention of some Sudanese banks for the application of social responsibility accounting, besides identifying its effect in the bank’s value.

The study aimed to show the effect of measurement and accounting disclosure of social responsibility cost in the bank’s value.

The study relied on the questionnaire as a study tool, whereas number of (250) questionnaires had been distributed, (241) of them had been retrieved, (7) of them had been excluded, leaving a total of (234) questionnaires valid for analysis.

Through using the statistical methods, the study reached the following results: there is a moral effect for accounting measurement of social responsibility cost in bank’s value, while there is an immoral effect for accounting measurement of social responsibility cost in the bank’s value.

Also, there is a statistically significant difference in the answers of the respondents regarding the study variables, due to (job position, and years of experience).

The study recommended paying attention to the social responsibility accounting disclosure in the financial statements, and conducting further studies about social responsibility accounting, as a modern accounting trend.