واقع المؤسسات المالية الإسلامية في ضوء مبادئ المسؤولية الاجتماعية في الجزائر

الملخص EN

The Islamic concept of development and the function of money in Islam on the obligation of social responsibility in Islamic banks and the need for these banks to play a social role and a major responsibility in achieving social development, in order for these banks to be able to grow and continue to stay it must take into account the responsibilities entrusted to it by many parties such as shareholders, society, customers, employees and the interests of the state, hence it became known Islamic banks' understanding of the concept of social responsibility and accounting for it and it requires a highlight to understand and know the extent of this application and adherence to these accounting principles in the Algerian experience, therefore, we will propose the following problem through this research: the extent to which Islamic banks are disciplined in achieving and applying the accountability of social responsibility in Algeria.