دور محاسبة المسؤولية الاجتماعية في تحسين تقييم الأداء المالي : دراسة تطبيقية على البنوك التجارية لولاية أدرار

Abstract EN

This study investigated the extent to which the elements of implementing the Responsibility Accounting Social are available In the commercial banks of the state of Adrar, and knowing the impediments that hinder its implementation, as well as reveling the benefits which the bank is expected to gain after implementation Accounting for social responsibility, Particularly in improving financial performance assessment.

And after analyzing the responses retrieved by statistical methods through the use of statistical analysis SmartPLS 3It was concluded that there is an impact of the application of social liability accounting system in commercial banks in improving financial performance assessment.

Recommendations stated The most important of which is to work on the preparation of accounting principles, standards and models that help banks to implement accounting for social responsibility.