Abstract

The study aimed to identify the degree of participation on the part of the public industrial joint stock companiesin Jordan in activities related to social responsibility accounting, and to get to know the bases of applying it. Toachieve the purpose of the study, the two researchers designed a questionnaire and distributed it to the financialmanagers and accountants in the public industrial joint stock companies in Jordan included in Amman financialmarket during the month of May, 2013. The number of these managers and accountants was 81. Twoquestionnaires were assigned for each company, so the number of questionnaires which were used for analyticalpurposes was 98. (49 companies ×2). The study showed that these companies did participate in the activitiesconnected with the aspects of social responsibility accounting by using measures for applying them. However,these aspects of accounting were not given the same amount of attention. For example, priority was given to thequality of products and the protection of consumers; next came human resources and environment, while thelocal community came last. In addition, the act of disclosing social responsibility often takes the form ofdescriptive report within the framework of the annual financial reports.

The study suggested that a joint accounting model for social responsibility be designed where the elements ofsocial activities are ordered according to their importance and disclosed. The study also stressed the need todevelop a style for displaying financial lists that reveals bases and detailed information about social performance,and the social activities performed by industrial companies.

 

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