محاسبة المسؤولية الاجتماعية على المواقع الإلكترونية : حالة الأردن

الملخص EN

This study aimed to divide the activities social accounting responsibility into four activities (activities related to the development of environmental resources, activities relating to the development of human resources, special activities to community service, activities upgrading products), One sample t-test and simple regression were utilized to test the study hypotheses.

To achieve these objectives, a social responsibility index was constructed.

The study sample included (61) companies.

our results showed that the level of disclosure of the activities of upgrading products in the service sector higher than average, while the level of disclosure of the activities relating to the development of environmental resources and activities related to the development of human resources and activities related to community service in the service sector is less than the average, and the level of disclosure of the activities of private social accounting responsibility in the industrial sector or the level of sectors together less than average, the results also showed there are differences about the activities of accounting social responsibility between the service sector and the industrial sector of the Jordanian, as to the effect of the size of the company in the level of disclosure of the activities of private social accounting responsibility, study results showed that there was no trace of the size of the company in the level of disclosure of the activities of private social accounting responsibility in corporate social service and industrial sectors together or at the sectoral level