الإفصاح المحاسبي عن المسؤولية المجتمعية و أثره في تحقيق الميزة التنافسية : دراسة تطبيقية في المصارف الإسلامية الكويتية

الملخص EN

he study aimed to identify the impact of accounting disclosure of community responsibility in achieving competitive advantage in Islamic banks working in Kuwait, and to achieve the objectives of the study a questionnaire was designed and distributed to a sample consisted of (150) employees, and has been confirmed its validity and reliability, and has been using the descriptive analytical approach were analyzed using (SPSS/25), the study showed a set of results, the most important of which: that accounting disclosure of community responsibility related to the area of (staff, protection of customers, environmental, and charitable activities in the community) works to achieve competitive advantage in Kuwaiti Islamic banks, and the study recommended the need to increase the interest of Islamic banks in accounting disclosure of community responsibility and increase their related financial allocations.