مدى التزام الشركات المالية المساهمة العامة الأردنية بالإفصاح عن تكاليف محاسبة المسؤولية الاجتماعية

الملخص EN

The study aimed to look carefully at the extent of the commitment of Jordanian financial companies to disclose the costs of social responsibility accounting, where there are (108) Jordanian financial companies.

The study depended on identifying four main components for disclose the costs of social responsibility accounting, namely environmental protection costs, consumer protection costs, community service costs, as well as employee protection costs.

The current study relied on a descriptive and analytical approach via questionnaire, which was distributed (108) questionnaires to financial managers in Jordanian financial companies (one questionnaire in each financial company), and was recovered (79) questionnaires (73.1%).

The finding of this study showed that Jordanian financial companies are obliged to disclose the costs of social responsibility (environmental protection costs, consumer protection costs, community service costs, employee protection costs).

The study recommended the need to enhance the social responsibility practices in the Jordanian financial companies, this is because their prominent effects on their performance.