أثر تطبيق محاسبة المسؤولية الاجتماعية على الأداء المالي لشركات الخدمات المساهمة العامة الأردنية

Abstract

The aim of the study is to identify the impact of the disclosure of social responsibility accounting on the financial performance of the Jordanian shareholding services companies. The study composes all Jordanian public shareholding services companies listed on the Amman Stock Exchange. The study employs he annual reports of the companies for the years 2011-2015 at the 58 Jordanian shareholding services companies. In order to achieve the aim of this study, the method of Content Analysis is used based on the questionnaire to measure the extent of the implementation of activities related to social responsibility accounting (human resources development activities, environmental resource development activities, community service activities and product quality activities). For the Performance Measurement, the study utilizes the following financial ratios (return on assets (ROA), return on equity (ROE) and return on sales (ROS) ratio. The study revealed that the extent of disclosure of social responsibility information by Jordanian public service companies is relatively low. The study also found that there is a statistically significant impact of the activities of social responsibility accounting on the financial performance of the ROA, there is no statistically significant effect of the activities of accounting for social responsibility on financial performance on the ratio of return on assets Equity (ROE) and return on sales (ROS) ratio. Lastly, The study recommended to encourage Jordanian public shareholding services companies listed on the Amman Stock Exchange to increase attention to their social responsibility, represented by community service, which has had a positive impact on their financial performance.