دور محاسبة المسؤولية الاجتماعية في القطاع المصرفي في تجسيد و تحقيق رؤية المملكة العربية السعودية (2030)‎

الملخص EN

This study turns out the commitment of the banking sector in Saudi Arabia in applying the accounting of social responsibility and stand on how the interest of the banking sector to provide the elements of an effective accounting social responsibility as a tool in economic development by measuring the role of the banking sector to the community and its reflection on vision(2030).

The study relied on a descriptive and analytical approach to study the phenomenon in order to access the results can be generalized and recommendations that could be relied upon.

The questionnaire was used as a tool to study where it was distributed to a sample of employees in the banking sector in order to test the validity of the study hypotheses.

The study found a number of conclusions including that there is a positive relationship between accounting and the active social responsibility and commercial success for bearing the environmental and social responsibilities of the banks to achieve the welfare of all members of the community with a focus on the customer and that the public interest requires expansion in various fields of social responsibility and the study recommended a number of recommendations including the need to direct the banks efforts to the work of development that serve the welfare of society and the banking sector should not focus on the customers only, but there should be a balance in the accounting for social responsibility and also on the banking sector to identify social objectives clearly, and do not focus on a particular sector and neglecting other sectors and stimulate the banks that concerned with accountability and social responsibility with the state and turns out of its role which earns it fame and pays its counterparts to follow suit.