Arab Journal of Administration المجلة العربية للإدارة


This study aimed to identify the extent of awareness of Palestinian commercial banks for the importance of accounting for social responsibility. The study also aimed to identify whether the management of the banks were concerned to measure the costs of social responsibility and its disclosure. 70 questionnaires were distributed on the study sample, 25 in the Gaza Strip and 45 in the West Bank, and were analyzed using descriptive analytical methods, percentages, frequencies, averages, test alpha Cronbach and testing of T-Test. The study reached that Palestinian Commercial banks are aware of the importance of the accounting and disclosure of social responsibility, but not at the required level and found different relative importance of the areas of social responsibility, where the "responsibility towards customers" came in first, "responsibility towards employees" came in second, “the attention of bank management to the local community" came in third, and finally “the social responsibility toward the Environment" came in the fourth. The study concluded a series of recommendations including: Banks should give more attention to the accountability for social responsibility for all sectors and the need to address the issue of disclosure of social responsibility. The study also called for conducting studies and research necessary to develop an accounting model for the disclosure and treatment of social responsibility costs.