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مهمة للإستبانة PDF
مهمة للإستبانة PDF
مهمة للإستبانة PDF
2, 2014
ABSTRACT
The study aims at investigating the effect of social responsibility accounting on the value added of industrial
Shareholding firms of Jordan. Three aspects or elements of social responsibility were taken into consideration in
this study including employees, environment, and local society. To achieve the above mentioned objective, a
questionnaire had been developed and self-administered for employees occupying selected positions in the
industrial shareholding firms of Jordan. Simple and multiple linear regression methods were used in data
analysis and hypotheses testing. The study finds a significant effect of social responsibility accounting activities
towards employees, environment, and local society on the value added of industrial shareholding firms of
Jordan. Moreover, it finds that the social responsibility as a whole has a significant effect on the value added of
these firms, so the value added is increased as the firms take more attention towards the social responsibility
activities.
Keywords: Social Responsibility, Social Responsibility Accounting, Value Added, Industrial Firms, Employees,
Environment, Local Society.
Fahamaa, 2012). Al Sulaiti (2009), argued that the exercise to its social responsibility, these firms will make
existence of social accounting is the result of the more attention with the environment. Therefore, these
emergence of principles of social cost and social utility in firms will consider any expenses toward improving the
economics, and accounting thoughts and are the main environment as investment will increase its rate of return.
pillars on which the concept of social accounting. Second, business organizations will not be acquired to
Noor and Saadoun, (2000) emphasized the strong incur more expenses on promoting and marketing its
relationship between accounting as a social function and products and services. Third, when business
the environment where traditional accounting objectives organizations are aware of the benefits of social
"measurement and communication" should be enlarged responsibility in increasing the value added, these firms
towards other objectives serving society, such as: the will make more effort to create friendly atmosphere with
preservation of the environment in order to create the customers, stakeholders, and other people. Because of the
appropriate environment for economic activity. argued above reasons, and in addition to the determination of the
that researchers generally agreed that social accounting nature of influence of social responsibility accounting
has grown and evolved over history, relying on and that the current study will reveal, this study is considered
interacting with other disciplines. Researchers view that important.
technological and scientific developments in business Several objectives the current study had planned to
environment grows greatly and rapidly, that this achieve. The first objective of this study is to clarify the
evolution and development has become probably impact of firms' interest in human resources on the value
uncontrollable for business organizations; particularly added of these firms. The study also objects to reveal the
when we perceive that large firms compete to produce impact of firms' attention with environment on the value
goods and services through using advanced technologies added of these firms. Other objective of the study is that
with little care to environment. Paying greater attention to it will illustrate the impact of firms' attention with its
production of goods and services creates conflict with the societies on the value added of firms. Moreover, the study
ethics of accounting and successful managements. This, objects for accumulating more literature regarding social
in fact, demonstrates the need for standards requiring responsibility, value added, and the impact of social
companies to limit the negative influences on the life of responsibility accounting on the value added of firms.
the community with an ethical framework to contribute to Section 2 provides the related literature to the topic of
the well-being and to provide social activities for many the study and the related prior researches. Section 3
social segments of society, such as stakeholders or introduced the hypotheses of the study, whereas the
beneficiaries of business organizations. methodology of study had been presented in section 4.
The problem of this study seems enough clear, despite Section 5 covers the analysis of data and hypotheses
that it is can be illustrated more. Under the current form testing, while chapter 6 highlights the findings and
of competition, and the adopted globalization by most conclusions of the study.
countries, firms are required to search for value added.
Current business organizations, especially the corporate Literature Review and Prior Studies
form of these businesses, can exploit its responsibility This section explores the related literature to social
accounting in increasing the value added of its products responsibility accounting and the value added of firms. In
and services. When these firms make more attention to addition it provides the main important related Arabic
the social aspects of societies, customer perception to foreign researches.
these firms and to its products may change. When this Literature Review
followed, many business organizations can avoid the The concept of social responsibility was subject to
threats of environment and markets. In brief, the problem constant change and continuous development as it relates
of the current study can be well presented by introducing to sustainable development. Therefore, it was necessary
the following question: Do business organizations' for firms to maintain constant interaction with the
attention with social responsibility accounting activities surrounding community in which they operate in order to
affect the value added of these firms? survive. When firms are interested with increasing the
This study is important because of many reasons. value, wealth, and profit, these firms have to participate
First, when business organizations are sure that its in social activities. These firms should not forget the
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The Impact of Social … Salam N. Al-Moumany, Mohammad A. AlMomani, Mohammed I. Obeidat
important element of social interaction through reduction, and pollution control. Al Ghalbi and Ameri
participation in social activities to ensure its contribution (2005), argued that social responsibility represents a
with the social development as an integral part of the contract between firms and its societies, in a way that
society where it operates. firms are committed to provide some services to society,
Lutfi, (2005) states that the concept of social such as pollution control, unemployment reduction,
responsibility became more transparent where it relies on poverty resistance, social activities contribution, and
teamwork and motivates individuals and reduces losses conditions of living improvement.
including non-optimal use of human potential and Heslin and Ochoa, (2008) indicated that there are
building the necessary infrastructure for knowledge seven principles marking the firm's social responsibility,
creation. Noor and Saadoun (2000), show that the where researchers considered that these principles are the
concept of social responsibility is not limited to starting point for their commitment to social
exploitation of economic resources for the purposes of responsibility, where these principles may create added
generating revenues. As a result, business organizations value for firms. The most common principles of social
should go beyond their traditional economic responsibility are as follows:
responsibilities towards social requirements of the 1. Offering exceptional jobs and caring talent.
surrounding environments. They add that gaining the 2. Expand access to company's products.
confidence of community and employees' satisfaction 3. Create new markets and new products through efficient
will help firms in achieving its objectives of profit use of resources.
generation and survival. In addition, Alfhamaa, (2012), 4. Protect the welfare of workers to increase their
believes that social responsibility accounting is not productivity.
voluntary or secondary activities. Instead, he states that 5. Combating environmental pollution by reusing
firm's social activities are necessary and should be exhaust.
included in the plans and strategies the senior managers 6. Production of eco-friendly products.
develop to be implemented by the various departments. 7. The use of secondary products for learning and benefit
Two approaches of social responsibility accounting are through retraining employees to increase their
available. These two approaches are as follows: efficiency.
1. Project owners or landlord approach to maximize Accounting of social responsibility usually generates
the wealth and profit in accordance with the prevailing quality information that many accountants would face
laws in the society. problems in accounting measurement process, where
2. Stakeholders' approach which is concerned with the Matar and Sweiti, (2008), classified these problems into:
social objectives of companies. This approach holds 1. Availability of accounting measurement instruments.
social responsibility as a set of activities concerned with 2. Lack of accounting procedures enabling companies to
measuring social performance of firms, then delivering measure social responsibility elements in an accurate
these information to users with a view to help them take and objective manner.
good decisions. 3. The negative impact of the practices of some
Social responsibility accounting had been defined by companies with respect to environmental pollution
researchers from several different aspects. Al Twaijari, and their interest.
(1988) argued that social responsibility accounting is 4. The unwillingness of many companies to participate in
expected "to balance the interests of various parties: the social responsibilities because of the costs that they
company and its employees, and the external might incur.
environment and society". In addition, Al Ghalbi, (2005) 5. Overlapping between social and economic costs.
defines social responsibility as "the commitment towards The major problem of social responsibility accounting
the categories of customers and organizations involved, resides in measuring transactions of social nature and
owners, employees, competitors, government, community accounting disclosure (SPI, 1974). In addition, sometimes
and the environment. Holms (1985), considers that social it is difficult to separate social from economic aspects in
responsibility means companies' commitment towards the one transaction because a single transaction may involve
surrounding society through its contribution to social social and economic effects.
activities such as poverty overcoming, unemployment We witnessed a rapid and a great developments both
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Dirasat, Administrative Sciences, Volume 41, No. 2, 2014
economic and social environments, so accountants now financial investors but also employees, consumers, and
encounter strong challenges as a result of accounting communities. Currently, corporate governance is being
science evolution in economic and social environment. linked more and more with business practices and public
Among those challenges, the emergence of what so- policies. Gill examined these developments and their
called social accounting, from which emerged the need to impact on the formulation of a transnational body of legal
draw attention to a broader economic responsibility only norms by proceeding in three stages. First, exploring the
to so-called social responsibility by imposing restrictions recent transformations in the regulations of corporate
to achieve the well-being of the community, where we governance and CSR, had shifts these two fields to be
must balance economic and social progress. Therefore, self-experienced. Second, reading these transformations
the corporate duty is to provide means to achieve many as a convergence, taking place against the background of
goals of the international community, including "New Governance" and encompassing both corporate
employment, interest in the community in which the self-regulation and efforts by social groups to make this
company operates, training employees, help disabled and regulation more effective ("met regulation').Third,
aging people, health insurance, disability and aging, discussing the prospects and challenges of this
eliminating environmental pollution, et ca. Implementing convergence by outlining a series of conceptual and
social responsibility towards society, environment, and methodological inquiries, as well as policy ramifications,
employees may add value as a natural result of interaction to be pursued by scholars and practitioners in the fields of
with surrounding communities, and individually may law and corporate conduct.
develop the sympathetic feelings toward community Hussainey, (2011), conducted a study that makes a
members as an essential partner in the process of significant contribution to the corporate social
development and sustainable development which has a responsibility disclosure literature, by offering the first
positive effect on future business plans. However, some study of its type undertaken in Egypt as an example of
firms might not ready to make enough attention toward developing countries, which investigates the determinants
social responsibility accounting for many reasons of individual and aggregated types of corporate social
including, investors' focus on profit-making. They may responsibility information. Using a sample of 111
also justify that social responsibility as being the duty of Egyptian listed companies for the period of 2005–2010,
the government. In addition, some firms still are not they found that 66% of the Egyptian listed firms disclose
aware with that carrying social responsibility activities on average 10–50 corporate social responsibility
may lead to profit maximization. statements. In addition, they found that product/customer
One aspect of this study importance is that social information is used extensively by Egyptian listed
responsibility may lead to value added for firms companies, compared with other types of corporate social
performing these activities in an appropriate form. responsibility information. Finally they found that
Therefore, based on findings of the study, investors may profitability is the main determinant for the aggregated
become more aware and conscious toward the positive and most of individual corporate social responsibility
return for the activities of social responsibility. As a information in Egypt.
result of carrying social responsibilities towards the Tsoutsoura, (2004), viewed that the field of corporate
society in which they work, social responsibility may social responsibility has grown exponentially over the
work as an important instrument to encourage companies last decade. Nevertheless, there remains a protracted
to pay greater attention to social responsibility debate regarding the legitimacy and value of corporate
accounting. responses to corporate social responsibility concerns.
Gill, (2008), argued that in the post-Enron years, There are different views of the role of the firm in society
corporate governance has shifted from its traditional and disagreement as to whether wealth maximization
focus on agency conflicts to address issues of ethics, should be the sole goal of a corporation. Using extensive
accountability, transparency, and disclosure. Moreover, data over a period of five years, Tsoutsoura, explored and
corporate social responsibility (CSR) has increasingly tested the sign of the relationship between corporate
focused on corporate governance as a vehicle for social responsibility and financial performance. The data
incorporating social and environmental concerns into the set includes most of the SandP 500 firms and covers the
business decision-making process, benefiting not only years 1996-2000. The relationship had been tested by
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The Impact of Social … Salam N. Al-Moumany, Mohammad A. AlMomani, Mohammed I. Obeidat
using empirical methods. The results indicated that the environment, consumer protection, type of activities for
sign of the relationship is positive and statistically community service, as well as on environmental
significant; supporting the view that socially responsible protection acts and regulations. Based on this conclusion,
corporate performance can be associated with a series of the author made recommends Kuwaiti public
bottom-line benefits. shareholding companies to continue disclosing the costs
Hussein and Jamil,(2011) carried out a study of social responsibility towards environment protection,
regarding social responsibility. The key objective of their consumer protection, type of activities towards
study was to clarify the relationship between the community service, and laws for acts and regulations
dimensions of social responsibility towards employees, regarding environment protection.
and the ethics of work within the conceptual framework One important study carried out by Al-Sulaiti (2009),
that reflects the fundamental concepts of to determine the extent to which commercial banks of
telecommunications research and field framework to Bahrain disclose its social responsibility expenses in its
describe the search variables and testing its hypotheses. announced financial statements. To fulfill the objectives
This aspect was adopted on a questionnaire distributed to of the study, the author developed a questionnaire
a sample of affiliated hospitals of Mosul city in Iraq to consisting of 42 items to collect the required data. The
collect data that were used for several statistical analyses sample of the study consisted of 30 financial managers or
in order to reach a number of conclusions and formulate a their deputies, in addition to 50 external scrutinizers of
number of proposals and recommendations. the audit offices, banks, as well as 30 internal auditors
Al Hawari, Ziadeh and Ababneh( 2011), conducted a and 30 of the financial intermediaries. Using descriptive
study objecting for detecting the interest of Jordanian statistics, one sample t-test, one way ANOV, and Chaffee
cellular communications companies in application of method, the author found the following:
social responsibility towards stakeholders (local 1. Commercial banks in Bahrain participate in the
community, employees, customers, suppliers, different activities of social responsibility.
shareholders, environment), to determine the level of 2. Commercial banks of Bahrain have no contribution to
differences in participants' perceptions of effect of social various activities within the social responsibility in
responsibility in forming the mental image of the areas of human resources development; banking
participants. The data were collected by a self- industry quality of service, and customer protection.
administered questionnaire to managers and staff in One study attempted to highlight the importance of
headquarters, in addition to the four corporate customers social responsibility of business organizations. Audeh
in Amman. The appropriate statistical methods were used (2008), carried out this study and attempted to develop
in this study to analyze the data and hypotheses testing. and implement his a model to measure the activities of
The following are the key findings of this study: hotel industry in Jordan. The study found that the cost of
1. Cellular communications companies in Jordan social performance and social responsibility are important
showed a high level of interest in corporate social considerations in different located hotels in Jordan, and
responsibility in its six dimensions. that the costs have a relationship with income for these
2. A lack in significant differences among hotels. The author also found that social costs can be
respondents' perception of social responsibility depending measured in terms of employees, customers, community,
on the demographics. and the environment, using a report form in an accurate
Alfhamaa (2012), attempted to identify the extent to and objective manner. However these costs can be
which Kuwaiti corporations disclose the terms of social measured in several ways through certain equations for
responsibility. The population of the study consisted of hotels. The costs and benefits involved are somewhat
all Kuwaiti corporations, whereas the study sample difficult to handle because of the large number of
consisted of 206 of financial managers in these firms. To variables that affect them, and that Jordanian hotels are
achieve the objectives of the study, the author prepared a consistent in maintaining the environment and costs
48-item-questionnaire, and analyzed data using the according to certain rules. The study recommended the
appropriate statistical method to the nature of data. The hotels of Jordan to follow that model.
study found that firms commit to social responsibility Other interested authors made a trial to use the
disclosure with regard to the protection of the balanced scorecard in assessing the performance of
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Dirasat, Administrative Sciences, Volume 41, No. 2, 2014
business organizations regarding the environmental issues and should be disclosed correctly. The study
such as Mashhadani, and Seedlings, (2011). The authors recommended the need to encourage firms to pay more
investigated the environmental issues for economic attention to social responsibility and the requirements of
entities in one hand, and the requirements of the disclosure regarding social responsibility.
scorecard on the other hand, to access the methodology Gordon and Gelardi, (2005), studied issues related to
for evaluating the performance of economic units with a social responsibility accounting. In more specific words,
strategic framework through the card. they carried out this study to understand the level of
Al-Dossari, (2011), carried out a study to identify the social responsibility accounting orientation, by selecting
importance of environmental cost accounting to improve specific factors that are helpful. The study sample had
accounting information quality. The field study data were been selected by using the cluster sampling method, and
collected through a questionnaire administered to offices consisted of 198 accountants and financial employees in
and accounting departments in companies listed on France. The study found that there is a considerable
Kuwait Stock Exchange, of these, 105 questionnaires interest in understanding the social responsibility
were received by the author and used in the analysis. The accounting. However, the basic factors to understand
following are among the findings of the study: social responsibility accounting is the number of
1. Users' decisions of users of accounting information economic cycles obtained in study and graduation points.
regarding the environmental costs improve the quality The study recommended the need to pay attention to
of accounting information. those elements.
2. Senior managers' commitment towards the standards
of environment leads to a clear improvement in the Research Hypotheses
quality of accounting information. Social responsibility is the brilliant face in the
3. Classification of environmental costs improves the activities of business organizations from the standpoints
quality of accounting information. of public. Business firms are required to incur direct
Saeed and Al-Bawi,(2010), investigated the role of expenses in fulfilling this type of activities, while the
social responsibility strategy in the strategic performance ending economic results of these activities need long time
to achieve sustainable competitive advantage. The to appear. No doubt that these activities are beneficial to
Southern Fertilizer Manufacturing Company was selected business organizations, despite the long required time to
following the case study approach. The field study results be clear and tangible.
were based on the analysis of the reality of social Activities of human resources that business
activities and practices carried out by the company during organizations perform towards its employees are
the period 2004-2006. The required data had been important and beneficial to these organizations. In
gathered through a questionnaire developed for the addition to certain improvement in its reputation, a firm
purpose of this study. The authors self-administered 100 will be more appreciated by employees and it is expected
questionnaires to respondents. In this study, the to keep its employees for longer period of time, so
appropriate statistical methods had used in data analysis employees-turnover will decline. Moreover, a firm will
and hypotheses testing. The study revealed that be more attractive to other candidates outside the firm.
supporting the performance of social responsibility The social activities of human resources are costly, but it
activities results in creation and of competitive achieves enough economic benefits for firms when these
advantage, and helps in sustained that advantage. firms are aware to the desires and needs of its employees.
Other study investigated the social responsibility to Therefore, it is expected that employees' turnover in that
identify the most important problems of social firm to be decline, and the costs of new appointments and
responsibility accounting and to create appropriate training are also expected to be declined. All of these
methods to be used in measuring the activities of social benefits that may be achieved for firms that take enough
responsibility. The study had carried out by Zaki and care of its employees may also create, or increase the
Noor (2005), and conducted in one firm classified under value added of these firms. The first hypothesis of this
the Plastic industry, as a case study. The study found that study that reflects the possible value added to firms that
the costs of social performance represented by practice its social responsibility towards its human
employees, community, and customers, are measurable resources is presented to be as follows:
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The Impact of Social … Salam N. Al-Moumany, Mohammad A. AlMomani, Mohammed I. Obeidat
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Dirasat, Administrative Sciences, Volume 41, No. 2, 2014
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The Impact of Social … Salam N. Al-Moumany, Mohammad A. AlMomani, Mohammed I. Obeidat
Table (2) also shows the classification of employees objectivity because more experienced respondents have
based on their age. Only 14 employees are less than 30 more ability to provide more objective responses.
years old, while 45 of respondents are more than 49 year- Next to respondents description, the firms represented
old. The highest percentage of respondents is in the class in this sample deserve to be described through three
age of (40-49), where 64 employees are in this class. features; size, number of respondents, and number of
Actually, the respondents' distribution means that the age external markets. Table (2) shows that there are 33
of employees is normal. Respondents' age should reflect represented firms in this sample through respondents. It
their experience, because normally a human being starts also shows that only three firms involve 180 or more
work at the starting of 20s and goes for retirement by the employees, while the remaining have less than this
starting of 60s year-old. number of employees. With regard to number of
Only two respondents have a diploma degree, while respondents, the table shows that 10 firms had
others have higher degrees. On the other hand, 34 represented by 3 or less respondents, whereas 3 among 33
respondents are PhD holders. While percentage of firms were represented by 7 or more respondents. Among
Diploma Degree is 7.9% of the total number of represented firms in the sample of respondents, 16 firms
respondents, 51% of them have a bachelor degree, which work in 1 to 3 external markets, and 3 firms work in 8 or
actually reflects that key managers of industrial more external markets. Based on the major
corporations of Jordan are highly qualified, which grants characteristics, the sample represents, in an appropriate
the study more reliability, because qualified respondents form, the population of the study.
have more ability to understand the items included in the
questionnaire, and they are supposed to provide more Hypotheses Testing
accurate responses to these items. It was mentioned above that simple and multiple
The table also shows that only 11 respondents have 5 linear regressions had been used in testing the hypotheses
or less year-experience, while all others have longer than of the study. All hypotheses were tested based on 95%
5-year experience. The table reveals that the majority of level of confidence. Therefore, each null hypothesis is
respondents have experience of 11 to 15 year. In more accepted when the computed t-value is lower than the
details, 85 respondents have experience of 11 to 15 years, corresponding tabulated one, or the related level of
which represents around 53 percent of the total significance is greater than 5% (1-0.95). In opposite, a
respondents in the sample. This high level of respondents' null hypothesis is rejected when the computed t-value is
experience provides the study with more reliability and greater than the corresponding tabulated one, or when the
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Dirasat, Administrative Sciences, Volume 41, No. 2, 2014
level of significance is lower than 5%. Regarding the last the mean and the standard deviation of the group of these
hypothesis, it had been tested by using f-value instead of items as a whole. The table shows that the highest mean
t-value, based on the comparison between the computed equals 4.11at a standard deviation of 0.81and it is
and the tabulated f-value, or on the comparison between attributed to item (8), which states that "the company
the computed level of significance and the predetermined provides enough health care services to its all
one, which equals 0.05, using similar criterion that used employees". Based on the data appearing in the table, the
for t-test in accepting or rejecting the null hypothesis. lowest mean equals 3.07 at a standard deviation of 0.91,
The First sub- Hypothesis and it is attributed to item (7), which states that "The
Responsibility accounting of industrial shareholding company adopts employee morale promoting programs".
companies of Jordan toward its employees had been In addition, it is shown in the table that the mean of the
measured in this study by using 10 items in the group used in measuring the accounting responsibility
instrument. These items appear in table (3), with the toward employees as a whole is 3.70 at a standard
mean and standard deviation of each item, in addition to deviation of 0.81.
Table (4) presents the items used in measuring the programs by the company presents human personality of
value asses of industrial shareholding firms of Jordan, in the company". In opposite, the lowest mean that the table
addition to means and standard deviations of these items. shows equals 2.60 at a standard deviation of 1.45 and
Considering the table, we find that 14 items were used in attributed to item 14, which states that "the corporate
measuring the value asses of the above mentioned group social responsibility contributes in the creation added
of firms. The highest mean among this group equals 4.7, value for social capital. The mean of the overall items
at a standard deviation of 0.87, and it is attributed to item included in this group equals 3.87 at a standard deviation
(2), which states that " The adopted social responsibility of 0.65.
Table 4. Items Used in Value Added Measurement
Ser. Std.
Item Mean
No. Deviation
1. Social responsibility programs adopted by the company improves corporate reputation 3.9 1.04
Social responsibility programs adopted by the company presents humane personality of
2. 4.7 0.87
the company
Undertaking social responsibility strengthens ties with community and shows company as
3. 3.61 1.05
good citizen
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The Impact of Social … Salam N. Al-Moumany, Mohammad A. AlMomani, Mohammed I. Obeidat
Ser. Std.
Item Mean
No. Deviation
4. Companies that adopt social responsibility approach surmounts marketing difficulties 4.21 0.69
5. The company improves its mental image by interest in moral and social issues 3.66 1.03
6. Fulfilling social responsibilities positively reflects on product marketability 4.67 .88
7. Fulfilling social responsibilities positively reflects on greater profitability 3.34 1.05
8. Fulfilling social responsibilities positively reflects on better competitiveness 4.34 .99
9. Fulfilling social responsibilities positively reflects on improves employee performance 3.98 .74
The company realizes that undertaking social responsibility is a duty towards its
10. 4.23 0.69
community
Adoption of social responsibility program, the company establishes social responsibility
11. 3.89 1.06
values and concepts
The company when adopting social responsibility achieves successful advertising,
12. 3.99 1.01
promotion and distribution
The company adopting social responsibility accomplishes high levels of operational
13. 3.35 0.57
performance
14. Corporate social responsibility contributes to creation added value to social capital 2,6 1.45
Overall Instrument .65
The first hypothesis in this study is again presented that the computed one is greater. Moreover, the
below: comparison between the coefficient of significance and
Ho1: The value added of business organizations is not the predetermined one, which equals 0.05, reveals that the
affected by the practice of enough social responsibility predetermined one is greater. Because the computed t-
towards employees. value is greater than the tabulated, and because the
Table (5) presents the relevant statistics and computed level of significance is lower than the
coefficients to the impact of social responsibility predetermined, the null hypothesis is rejected, whereas
accounting on the value assed of shareholding industrial the alternative one is accepted. This result means that
firms of Jordan. The table shows that the computed t- when industrial shareholding firms of Jordan practice its
value equals 6.97, and coefficient of significant equals accounting social responsibility towards its current
0.001. When the computed t-vale is compared with the employees, the value added of these firms will also
corresponding relevant one, which equals 1.96, we find increase.
Table 5. Statistics Related to the Impact of SRA toward Employees On the VA of Industrial Firms
Hypothesis No. 1 R R2 T-value Sig.
1 0.435 0.435 6.97 0.001
The Second sub- Hypothesis Jordan with its environments. These items are available in
The surrounding environment is one important table (6). The consideration of that table reveals that the
element in the accounting of social responsibility despite highest mean equals 4.71 at a standard deviation of 0.62,
its indirect effect to public. In addition, all groups of and it is attributed to item (9), which states that "The
public feel with organization's attention with surrounding company has code of conduct enhancing environment
environment. The second environment is again presented protection", while the lowest mean is attributed to item
below: (10) and equals 2.27 at a standard deviation of 1.4. The
Ho2: The value added of industrial shareholding item of the lowest mean states that, "the company
firms of Jordan is not affected by the practice of enough contributes to environmental anti-pollution media
social responsibility activities towards the environment.. campaigns''. The mean of the overall group of items used
In the instrument of this study, 10 items were used to in measuring the social responsibility accounting equals
measure the attention of industrial shareholding firms of 3.83, at a standard deviation of 0.98.
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Dirasat, Administrative Sciences, Volume 41, No. 2, 2014
Using the data available in tables (4) and (6) for the predetermined. Because the computed t-value is
regression analysis leads to the data shown in table (7). greater than the tabulated, and because the computed
The table shows that the computed t-value equals 20.124 level of significance is lower than the predetermined one,
and the related level of significance id zero. When the the null hypothesis is rejected, instead, the alternative one
computed t-value is compared with the tabulated one is accepted. This result means that the value added of
which equals 1.96, we find the computed one is greater industrial shareholding firms of Jordan is affected by the
than the tabulated. Moreover, comparing the computed practice of social responsibility accounting toward the
level of significance with the predetermined one which surrounding environment by these firms.
equals 0.05, we find that the computed one is lower than
Table 7. Statistics related to the Impact of Social Responsibility Accounting Towards the Environment
Ser. Number R R² T- Value Coefficient Sig.*
2 0.534 0.345 20.124 5.862 0.002
The Third sub- Hypothesis presented items in table (8).the table shows that the
Local society should receive enough attention by highest mean equals 4.31 at a standard deviation of 0.78,
interested firms with social responsibility accounting. and attributed to item number 9, which states that "The
Therefore, most business organizations attempt to provide company organizes cultural courses and seminars
its local society with possible services when this educating on different issues of concern to the local
necessary. The third hypothesis is again presented below. community". On the other hand the lowest mean equals
Ho3: The value added of business organizations is not 2.51, with a standard deviation of 1.65. The item of the
affected by the practice of enough social responsibility lowest mean is due to item number 10, and states that
activities towards the local society. "The company supports athletic programs in the coal
Similar to the first two hypotheses, the third one id community". The mean of the overall group equals 3.23
measured in the study questionnaire through the 10 with a standard deviation of 0.93.
Table 8. Items Used in Measuring the Social Responsibility Accounting Towards the Local Society
Serial. Standard
Items Mean
No. Deviation
1. The company contributes with donation to local community 3.23 1.06
2. The company supports educational activities and teaching centers 3.3 1.02
3. The company assist ameliorate local community infrastructure 4.3 .56
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The Impact of Social … Salam N. Al-Moumany, Mohammad A. AlMomani, Mohammed I. Obeidat
Serial. Standard
Items Mean
No. Deviation
4. The company allows continual training opportunities for local community people 3.76 1.01
The company provides facilitations to local community for hold social and national
5. 3.68 0.83
events
6. The company funds local community start up businesses 3.27 059
7. The company offers subsidies for needy people in local community 3.20 0.67
8. The company combats unemployment by staffing young applicants 3.01 0.99
The company organizes cultural courses and seminars educating on different issues
9. 4.31 .78
of concern to the local community
10. The company supports athletic programs in the coal community 2.50 1.65
Overall Instrument .93
Table (8) reveals the related statistics to the impact of between the computed level of significance and the
social responsibility accounting practiced by Jordanian predetermined one which equals 0.05 reveals that the
Shareholding industrial firms on the added value of these computed one is lower than the predetermined. As a
firms. The table shows that the computed t-value equals result, the null hypothesis is rejected while instead the
21.478 and the related level of significance is zero. The alternative one is accepted. This result means that the
comparison between the computed and the tabulated t- value added of industrial shareholding firms of Jordan is
value reveals that the computed one is greater than the affected by the practice of social responsibility
tabulated, which equals 1.96. Moreover, the comparison accounting by these firms towards its local societies.
Table 8. Statistics Related to the Impact of Social Responsibility Accounting Towards Local Society on the Value
added of Industrial Shareholding Firms of Jordan
Hypothesis No. R Adjusted R2 T- value Coefficient Sig.*
Ho3 0.534 0.328 21.478 7.643 0.000
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Dirasat, Administrative Sciences, Volume 41, No. 2, 2014
Table 9. The Related Statistics to the Impact of Social Responsibility Accounting on the Value Added of Industrial
Shareholding Firms of Jordan
R R² F Calculated F Tabulated Coefficient Sig.*
0.612 0.478 22.476 6.23 9.893 0.000
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Dirasat, Administrative Sciences, Volume 41, No. 2, 2014
أﺛر ﻣﺣﺎﺳﺑﺔ اﻟﻣﺳؤوﻟﻳﺔ اﻻﺟﺗﻣﺎﻋﻳﺔ ﻋﻠﻰ اﻟﻘﻳﻣﺔ اﻟﻣﺿﺎﻓﺔ ﻓﻲ اﻟﺷرﻛﺎت اﻟﺻﻧﺎﻋﻳﺔ اﻟﻣﺳﺎﻫﻣﺔ ﻓﻲ اﻷردن:
دراﺳﺔ ﻣﻳداﻧﻳﺔ
ﻣﻠﺧـص
ﺗﻬدف اﻟدراﺳﺔ ﻟﻠﺗﺣﻘق ﻣن اﺛر ﻣﺣﺎﺳﺑﺔ اﻟﻣﺳؤوﻟﻳﺔ اﻻﺟﺗﻣﺎﻋﻳﺔ ﻋﻠﻰ اﻟﻘﻳﻣﺔ اﻟﻣﺿﺎﻓﺔ ﻓﻲ اﻟﺷرﻛﺎت اﻟﺻﻧﺎﻋﻳﺔ اﻟﻣﺳﺎﻫﻣﺔ اﻟﻌﺎﻣﺔ
اﻟﻣدرﺟﺔ ﻓﻲ ﺑورﺻﺔ ﻋﻣﺎن ،ﺣﻳث رﻛزت اﻟدراﺳﺔ ﻋﻠﻰ ﺛﻼﺛﺔ ﻋﻧﺎﺻر ﻟﻣﺣﺎﺳﺑﺔ اﻟﻣﺳؤوﻟﻳﺔ اﻻﺟﺗﻣﺎﻋﻳﺔ وﻫم اﻟﻣوظﻔون ،واﻟﺑﻳﺋﺔ،
واﻟﻣﺟﺗﻣﻊ اﻟﻣﺣﻠﻲ .وﻟﺗﺣﻘﻳق أﻫداف اﻟدراﺳﺔ ﺗم ﺗطوﻳر وﺗوزﻳﻊ اﺳﺗﺑﺎﻧﻪ ﻋﻠﻰ ﻣوظﻔﻳن ﻳﺷﻐﻠون ﻣواﻗﻊ إدارﻳﺔ ﻓﻲ اﻟﺷرﻛﺎت .وﻗد
ﺗﺄﺛﻳر ذا دﻻﻟﺔ إﺣﺻﺎﺋﻳﺔ
اً اﺳﺗﺧدم اﻻﻧﺣدار اﻟﺑﺳﻳط واﻟﻣﺗﻌدد ﻟﺗﺣﻠﻳﻝ اﻟﺑﻳﺎﻧﺎت واﺧﺗﺑﺎر اﻟﻔرﺿﻳﺎت ،وﻗد وﺟدت اﻟدراﺳﺔ ﺑﺎن ﻫﻧﺎك
ﻣن أﻧﺷطﺔ ﻣﺣﺎﺳﺑﺔ اﻟﻣﺳؤوﻟﻳﺔ اﻻﺟﺗﻣﺎﻋﻳﺔ ﺗﺟﺎﻩ ﻣوظﻔﻳﻬﺎ ،واﻟﺑﻳﺋﺔ ،واﻟﻣﺟﺗﻣﻊ اﻟﻣﺣﻠﻲ ﻋﻠﻰ اﻟﻘﻳﻣﺔ اﻟﻣﺿﺎﻓﺔ ﻓﻲ اﻟﺷرﻛﺎت
اﻟﺻﻧﺎﻋﻳﺔ اﻟﻣﺳﺎﻫﻣﺔ اﻟﻌﺎﻣﺔ ،وﻛذﻟك وﺟدت اﻟدراﺳﺔ ﺑﺎن اﻟﻣﺳؤوﻟﻳﺔ اﻻﺟﺗﻣﺎﻋﻳﺔ ﻛﻛﻝ ﻟﻬﺎ ﺗﺄﺛﻳر ﻫﺎم ﻋﻠﻰ اﻟﻘﻳﻣﺔ اﻟﻣﺿﺎﻓﺔ ﻟﻬذﻩ
اﻟﺷرﻛﺎت ،وﻣن اﺟﻝ ﺗﺣﻘﻳق زﻳﺎدة ﻓﻲ اﻟﻘﻳﻣﺔ اﻟﻣﺿﺎﻓﺔ ﻣن ﻗﺑﻝ اﻟﺷرﻛﺎت ﻋﻠﻳﻬﺎ زﻳﺎدة اﻻﻫﺗﻣﺎم ﻧﺣو أﻧﺷطﺔ اﻟﻣﺳؤوﻟﻳﺔ اﻻﺟﺗﻣﺎﻋﻳﺔ.
اﻟﻛﻠﻣﺎت اﻟداﻟﺔ :اﻟﻣﺳؤوﻟﻳﺔ اﻻﺟﺗﻣﺎﻋﻳﺔ ،ﻣﺣﺎﺳﺑﺔ اﻟﻣﺳؤوﻟﻳﺔ اﻻﺟﺗﻣﺎﻋﻳﺔ ،اﻟﻘﻳﻣﺔ اﻟﻣﺿﺎﻓﺔ ،اﻟﺷرﻛﺎت اﻟﺻﻧﺎﻋﻳﺔ ،اﻟﻣوظﻔﻳن ،اﻟﺑﻳﺋﺔ،
اﻟﻣﺟﺗﻣﻊ اﻟﻣﺣﻠﻲ.
________________________________________________
* ﻛﻠﻳﺔ اﻻﻗﺗﺻﺎد واﻻدارة ،ﻛﻠﻳﺔ ﺑرﻳدة ،اﻟﻣﻣﻠﻛﺔ اﻟﻌرﺑﻳﺔ اﻟﺳﻌودﻳﺔ)(1؛ ﺟﺎﻣﻌﺔ اﻟﻌﻠوم اﻻﺳﻼﻣﻳﺔ اﻟﻌﺎﻟﻣﻳﺔ)(2؛ وﻛﻠﻳﺔ اﻟﺧوارزﻣﻲ اﻟﻌﺎﻟﻣﻳﺔ،
اﻻﻣﺎرات اﻟﻌرﺑﻳﺔ اﻟﻣﺗﺣدة) .(3ﺗﺎرﻳﺦ اﺳﺗﻼم اﻟﺑﺣث ،2014/3/7وﺗﺎرﻳﺦ ﻗﺑوﻟﻪ .2014/4/23