واقع تطبيق محاسبة المسؤولية الاجتماعية في البنوك الإسلامية

Abstract

This study aimed to identify the role that social responsibility accounting plays in improving control over social activities and costs, as social responsibility accounting has become the main pillar of banks, as it contributes to improving their image, raising their efficiency and increasing their competitive advantage by using them as a basis for evaluating their financial opinions, measuring costs and disclosure about her The study relied on the theoretical framework that helped us review the importance of social responsibility accounting in banks and work to increase our social contribution, raise awareness and generalize the application of social responsibility accounting. related to the subject based on a descriptive analytical approach in order to collect information and extract the relationship between the variables, and finally we concluded that there is an average level of application of social responsibility accounting in the bank under study in the four axes