مدى أدراك المصارف التجارية لأهمية تطبيق المحاسبة و الإفصاح عن المسؤولية الاجتماعية : دراسة تحليلية في عينة من المصارف التجارية العراقية

الملخص EN

This study aimed to reveal the extent of the application of commercial banks operating in the Iraqi markets by measuring and disclosing the accounting for social responsibility of all parties benefiting from the published financial statements, and assisting investors in rationalizing their investment decisions, and that the banks have a special nature in terms of activities that they exercise and the risks they are exposed to, This matter requires the development of the role that these banks play in economic and social activity with the benefits of society in the form of its natural, material and human resources, and therefore it must contribute to solving its problems within its capabilities and capabilities and achieve the welfare of society in the environment in which these institutions operate and reduce the effects The negativity its activity causes to the surrounding environment by reducing pollution, eliminating unemployment and achieving economic development .

To achieve the objectives of the study, the researcher designed a questionnaire that included (14) items to collect the primary information from the study sample and analyze it using the statistical program (SPSS), and using mathematical averages, standard deviations and difference coefficient in addition to percentages, and the study concluded that the commercial banks operating in Iraq contribute to A reasonable limit for various activities within its social responsibility and disclosing it in its published data.

The study recommended increasing training programs for its employees by defining the requirements of social responsibility disclosure and making banks aware of the necessity of having an accounting system that meets the purposes of accounting for social responsibility .