The Extent of Application of Social Responsibility Accounting in Islamic Banks (Case Study)
Keywords:
social responsibility accounting, Libyan Islamic banks.Abstract
The study aims to determine the extent of application of social responsibility accounting in Islamic banks in Libya through the following: Measuring the awareness of Libyan Islamic banks' managements of the concept of social responsibility. Clarifying the reality of social responsibility accounting applications in Libyan Islamic banks. Identifying the areas of social responsibility accounting that attract the attention of Libyan Islamic banks in terms of the degree of application. To achieve the objectives of the study, a questionnaire was designed and distributed to managers, their assistants, and department heads in Libyan Islamic banks (Sahara Bank), where (50) questionnaires were distributed, of which (48) questionnaires were adopted for analysis and study purposes. The results of the study showed that there is a statistically significant effect in containing the awareness of Libyan Islamic banks' managements of the concept of social responsibility. There is a statistically significant effect in containing the reality of social responsibility accounting applications in Libyan Islamic banks. There is a statistically significant effect in the areas of social responsibility accounting that are given priority by Libyan Islamic banks. The researchers also presented a set of recommendations, including: Conducting more research on ways to enhance the concept of social responsibility and accounting for it as an effective means to help organizations survive and achieve a competitive advantage in light of increasing competition and the challenges of globalization. And the need to find legislation that obliges or at least encourages organizations whose work or production does not cause pollution and environmental damage - such as banks - to contribute to protecting and preserving the environment.
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Copyright (c) 2025 Muftah Ali Amer Aoun, Prof. Dr. Khaled Al-Bashir Muhammad
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