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Arab Journal of Administration المجلة العربية للإدارة

Abstract

The aim of this research is to know the degree of Commitment of Islamic Banks in Jordan in disclosing Social Responsibility in their Published Financial Statement; and knowing the degree of contribution of these banks in the activities of social responsibility practiced be these banks such as; Environment protection, Human resources management, banking services enhancement, Customers right protection, and Services provided to local community. Moreover, this research aimed to know the obstacles that prevent Islamic banks from disclosing their social responsibility in their published financial statement. The statement of the problem of this research is to be acquainted in the extent of the Islamic bank in Jordan reached in the fulfillment of their obligations and their social responsibility towards the surrounding environment and withers or not it has clear vision to social responsibility accounting in the following four areas namely: Environment, Competition, Workers, and Provided services quality. The statement of the problem is expressed in raising the following questions: Do Islamic bank know the degree of their contribution in the activities of social responsibility practice. Do Islamic bank disclose social responsibility in their published financial statements. Do Islamic bank know obstacles that prevent Islamic bank from disclosing their social responsibility in their published financial statement. The research community is composed of the four Islamic bank in Jordan to whom fourty questioners were distributed to all financial staff, internal auditing, and financial mediators in these banks. However, the accepted questioners that fit the statistical analysis requirements amounted to be (36) questioner. The research reached the following results: knowing the obstacles that prevent Islamic bank from disclosing their social responsibility in their published financial statement; the Islamic banks contribute in protecting environment; and in enhancing banking services provided. The recommendation of this research can be summarized in the following: The necessity of the Islamic banks understanding the social responsibility accounting; establish standards the basics for measuring social cost and benefits measurement; training availability for members of their community such as universities and colleges; providing financial support to charity institutions and sport clubs to enhance their progress to combat unemployment in local community.

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