Dirasat, Administrative Sciences, Volume 41, No.

2, 2014

The Impact of Social Responsibility Accounting on the Value-Added of

Industrial Shareholding Firms of Jordan
A Field Study

Salam N. Al-Moumany, Mohammad A. AlMomani, Mohammed I. Obeidat*

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.

INTRODUCTION  The term, social responsibility, emerged for the first

Corporate Business organizations had not been
created only to exploit the available resources to achieve
investors' return, but the responsibility of these
organizations had extended to achieve social and other
objectives. These firms are perceived by most parties of
people as key partners in the process of sustainable
development. Companies today encounter several
challenges in the era of globalization and economic
openness, so these companies are required to move
beyond its traditional role. As a result, the term social
responsibility accounting appeared, and it attracts the
attention and importance of academics, researchers, and
other groups of people. Based on this recent emerged role
of business organizations, these firms are required to
work.
* Faculty of Economics and Business, Buraydah Colleges,
Saudi Arabia(1), The World Islamic Sciences and
Education University(2); Al-Khawarizmi International
College, United Arab Emirates(3). Received on 7/3/2014
and Accepted for Publication on 23/4/2014.
time during 1960s of the prior century and developed
since that time to level of combining business ethics of
social responsibility. Some specialized agencies such as
the National Association of Accountants and the
Association of Chartered Certified Accountants asked for
finding methods for the measurement of social
responsibility. Special-purpose committees were created
for measuring social performance, accounting for
environmental pollution, social costs, and demonstrating
them on the annual reports of companies, by producing
social income statements and social and financial position
statement demonstrating information on human resources
and the social role of firms.
The corporate social responsibility has become of
global interest, especially during the first decade of the
current century. Most recently, there have appeared
leading organizations that initiated their corporate social
responsibility. To encourage such initiatives, the United
Nations launched the Global Compact in 1999, and
motivated business organizations to adopt principles on
human rights, labor and environmental measures, as well
as other global initiatives that were designed to encourage
organizations to undertake social responsibility (Al

© 2014 DAR Publishers/University of Jordan. All Rights Reserved.

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Dirasat, Administrative Sciences, Volume 41, No. 2, 2014
Fahamaa, 2012). Al Sulaiti (2009), argued that the
existence of social accounting is the result of the
emergence of principles of social cost and social utility in
economics, and accounting thoughts and are the main
pillars on which the concept of social accounting.
Noor and Saadoun, (2000) emphasized the strong
relationship between accounting as a social function and
the environment where traditional accounting objectives
"measurement and communication" should be enlarged
towards other objectives serving society, such as: the
preservation of the environment in order to create the
appropriate environment for economic activity. argued
that researchers generally agreed that social accounting
has grown and evolved over history, relying on and
interacting with other disciplines. Researchers view that
technological and scientific developments in business
environment grows greatly and rapidly, that this
evolution and development has become probably
uncontrollable for business organizations; particularly
when we perceive that large firms compete to produce
goods and services through using advanced technologies
with little care to environment. Paying greater attention to
production of goods and services creates conflict with the
ethics of accounting and successful managements. This,
in fact, demonstrates the need for standards requiring
companies to limit the negative influences on the life of
the community with an ethical framework to contribute to
the well-being and to provide social activities for many
social segments of society, such as stakeholders or
beneficiaries of business organizations.
The problem of this study seems enough clear, despite
that it is can be illustrated more. Under the current form
of competition, and the adopted globalization by most
countries, firms are required to search for value added.
Current business organizations, especially the corporate
form of these businesses, can exploit its responsibility
accounting in increasing the value added of its products
and services. When these firms make more attention to
the social aspects of societies, customer perception to
these firms and to its products may change. When this
followed, many business organizations can avoid the
threats of environment and markets. In brief, the problem
of the current study can be well presented by introducing
the following question: Do business organizations'
attention with social responsibility accounting activities
affect the value added of these firms?
This study is important because of many reasons.
First, when business organizations are sure that its
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exercise to its social responsibility, these firms will make
more attention with the environment. Therefore, these
firms will consider any expenses toward improving the
environment as investment will increase its rate of return.
Second, business organizations will not be acquired to
incur more expenses on promoting and marketing its
products and services. Third, when business
organizations are aware of the benefits of social
responsibility in increasing the value added, these firms
will make more effort to create friendly atmosphere with
customers, stakeholders, and other people. Because of the
above reasons, and in addition to the determination of the
nature of influence of social responsibility accounting
that the current study will reveal, this study is considered
important.
Several objectives the current study had planned to
achieve. The first objective of this study is to clarify the
impact of firms' interest in human resources on the value
added of these firms. The study also objects to reveal the
impact of firms' attention with environment on the value
added of these firms. Other objective of the study is that
it will illustrate the impact of firms' attention with its
societies on the value added of firms. Moreover, the study
objects for accumulating more literature regarding social
responsibility, value added, and the impact of social
responsibility accounting on the value added of firms.
Section 2 provides the related literature to the topic of
the study and the related prior researches. Section 3
introduced the hypotheses of the study, whereas the
methodology of study had been presented in section 4.
Section 5 covers the analysis of data and hypotheses
testing, while chapter 6 highlights the findings and
conclusions of the study.
Literature Review and Prior Studies
This section explores the related literature to social
responsibility accounting and the value added of firms. In
addition it provides the main important related Arabic
foreign researches.
Literature Review
The concept of social responsibility was subject to
constant change and continuous development as it relates
to sustainable development. Therefore, it was necessary
for firms to maintain constant interaction with the
surrounding community in which they operate in order to
survive. When firms are interested with increasing the
value, wealth, and profit, these firms have to participate
in social activities. These firms should not forget the
The Impact of Social … Salam N. Al-Moumany, Mohammad A. AlMomani, Mohammed I. Obeidat
important element of social interaction through
participation in social activities to ensure its contribution
with the social development as an integral part of the
society where it operates.
Lutfi, (2005) states that the concept of social
responsibility became more transparent where it relies on
teamwork and motivates individuals and reduces losses
including non-optimal use of human potential and
building the necessary infrastructure for knowledge
creation. Noor and Saadoun (2000), show that the
concept of social responsibility is not limited to
exploitation of economic resources for the purposes of
generating revenues. As a result, business organizations
should go beyond their traditional economic
responsibilities towards social requirements of the
surrounding environments. They add that gaining the
confidence of community and employees' satisfaction
will help firms in achieving its objectives of profit
generation and survival. In addition, Alfhamaa, (2012),
believes that social responsibility accounting is not
voluntary or secondary activities. Instead, he states that
firm's social activities are necessary and should be
included in the plans and strategies the senior managers
develop to be implemented by the various departments.
Two approaches of social responsibility accounting are
available. These two approaches are as follows:
1. Project owners or landlord approach to maximize
the wealth and profit in accordance with the prevailing
laws in the society.
2. Stakeholders' approach which is concerned with the
social objectives of companies. This approach holds
social responsibility as a set of activities concerned with
measuring social performance of firms, then delivering
these information to users with a view to help them take
good decisions.
Social responsibility accounting had been defined by
researchers from several different aspects. Al Twaijari,
(1988) argued that social responsibility accounting is
expected "to balance the interests of various parties: the
company and its employees, and the external
environment and society". In addition, Al Ghalbi, (2005)
defines social responsibility as "the commitment towards
the categories of customers and organizations involved,
owners, employees, competitors, government, community
and the environment. Holms (1985), considers that social
responsibility means companies' commitment towards the
surrounding society through its contribution to social
activities such as poverty overcoming, unemployment
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reduction, and pollution control. Al Ghalbi and Ameri
(2005), argued that social responsibility represents a
contract between firms and its societies, in a way that
firms are committed to provide some services to society,
such as pollution control, unemployment reduction,
poverty resistance, social activities contribution, and
conditions of living improvement.
Heslin and Ochoa, (2008) indicated that there are
seven principles marking the firm's social responsibility,
where researchers considered that these principles are the
starting point for their commitment to social
responsibility, where these principles may create added
value for firms. The most common principles of social
responsibility are as follows:
1. Offering exceptional jobs and caring talent.
2. Expand access to company's products.
3. Create new markets and new products through efficient
use of resources.
4. Protect the welfare of workers to increase their
productivity.
5. Combating environmental pollution by reusing
exhaust.
6. Production of eco-friendly products.
7. The use of secondary products for learning and benefit
through retraining employees to increase their
efficiency.
Accounting of social responsibility usually generates
quality information that many accountants would face
problems in accounting measurement process, where
Matar and Sweiti, (2008), classified these problems into:
1. Availability of accounting measurement instruments.
2. Lack of accounting procedures enabling companies to
measure social responsibility elements in an accurate
and objective manner.
3. The negative impact of the practices of some
companies with respect to environmental pollution
and their interest.
4. The unwillingness of many companies to participate in
social responsibilities because of the costs that they
might incur.
5. Overlapping between social and economic costs.
The major problem of social responsibility accounting
resides in measuring transactions of social nature and
accounting disclosure (SPI, 1974). In addition, sometimes
it is difficult to separate social from economic aspects in
one transaction because a single transaction may involve
social and economic effects.
We witnessed a rapid and a great developments both
Dirasat, Administrative Sciences, Volume 41, No. 2, 2014
economic and social environments, so accountants now
encounter strong challenges as a result of accounting
science evolution in economic and social environment.
Among those challenges, the emergence of what so-
called social accounting, from which emerged the need to
draw attention to a broader economic responsibility only
to so-called social responsibility by imposing restrictions
to achieve the well-being of the community, where we
must balance economic and social progress. Therefore,
the corporate duty is to provide means to achieve many
goals of the international community, including
employment, interest in the community in which the
company operates, training employees, help disabled and
aging people, health insurance, disability and aging,
eliminating environmental pollution, et ca. Implementing
social responsibility towards society, environment, and
employees may add value as a natural result of interaction
with surrounding communities, and individually may
develop the sympathetic feelings toward community
members as an essential partner in the process of
development and sustainable development which has a
positive effect on future business plans. However, some
firms might not ready to make enough attention toward
social responsibility accounting for many reasons
including, investors' focus on profit-making. They may
also justify that social responsibility as being the duty of
the government. In addition, some firms still are not
aware with that carrying social responsibility activities
may lead to profit maximization.
One aspect of this study importance is that social
responsibility may lead to value added for firms
performing these activities in an appropriate form.
Therefore, based on findings of the study, investors may
become more aware and conscious toward the positive
return for the activities of social responsibility. As a
result of carrying social responsibilities towards the
society in which they work, social responsibility may
work as an important instrument to encourage companies
to pay greater attention to social responsibility
accounting.
Gill, (2008), argued that in the post-Enron years,
corporate governance has shifted from its traditional
focus on agency conflicts to address issues of ethics,
accountability, transparency, and disclosure. Moreover,
corporate social responsibility (CSR) has increasingly
focused on corporate governance as a vehicle for
incorporating social and environmental concerns into the
business decision-making process, benefiting not only
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financial investors but also employees, consumers, and
communities. Currently, corporate governance is being
linked more and more with business practices and public
policies. Gill examined these developments and their
impact on the formulation of a transnational body of legal
norms by proceeding in three stages. First, exploring the
recent transformations in the regulations of corporate
governance and CSR, had shifts these two fields to be
self-experienced. Second, reading these transformations
as a convergence, taking place against the background of
"New Governance" and encompassing both corporate
self-regulation and efforts by social groups to make this
regulation more effective ("met regulation').Third,
discussing the prospects and challenges of this
convergence by outlining a series of conceptual and
methodological inquiries, as well as policy ramifications,
to be pursued by scholars and practitioners in the fields of
law and corporate conduct.
Hussainey, (2011), conducted a study that makes a
significant contribution to the corporate social
responsibility disclosure literature, by offering the first
study of its type undertaken in Egypt as an example of
developing countries, which investigates the determinants
of individual and aggregated types of corporate social
responsibility information. Using a sample of 111
Egyptian listed companies for the period of 2005–2010,
they found that 66% of the Egyptian listed firms disclose
on average 10–50 corporate social responsibility
statements. In addition, they found that product/customer
information is used extensively by Egyptian listed
companies, compared with other types of corporate social
responsibility information. Finally they found that
profitability is the main determinant for the aggregated
and most of individual corporate social responsibility
information in Egypt.
Tsoutsoura, (2004), viewed that the field of corporate
social responsibility has grown exponentially over the
last decade. Nevertheless, there remains a protracted
debate regarding the legitimacy and value of corporate
responses to corporate social responsibility concerns.
There are different views of the role of the firm in society
and disagreement as to whether wealth maximization
should be the sole goal of a corporation. Using extensive
data over a period of five years, Tsoutsoura, explored and
tested the sign of the relationship between corporate
social responsibility and financial performance. The data
set includes most of the SandP 500 firms and covers the
years 1996-2000. The relationship had been tested by
The Impact of Social … Salam N. Al-Moumany, Mohammad A. AlMomani, Mohammed I. Obeidat
using empirical methods. The results indicated that the
sign of the relationship is positive and statistically
significant; supporting the view that socially responsible
corporate performance can be associated with a series of
bottom-line benefits.
Hussein and Jamil,(2011) carried out a study
regarding social responsibility. The key objective of their
study was to clarify the relationship between the
dimensions of social responsibility towards employees,
and the ethics of work within the conceptual framework
that reflects the fundamental concepts of
telecommunications research and field framework to
describe the search variables and testing its hypotheses.
This aspect was adopted on a questionnaire distributed to
a sample of affiliated hospitals of Mosul city in Iraq to
collect data that were used for several statistical analyses
in order to reach a number of conclusions and formulate a
number of proposals and recommendations.
Al Hawari, Ziadeh and Ababneh( 2011), conducted a
study objecting for detecting the interest of Jordanian
cellular communications companies in application of
social responsibility towards stakeholders (local
community, employees, customers, suppliers,
shareholders, environment), to determine the level of
differences in participants' perceptions of effect of social
responsibility in forming the mental image of
participants. The data were collected by a self-
administered questionnaire to managers and staff in
headquarters, in addition to the four corporate customers
in Amman. The appropriate statistical methods were used
in this study to analyze the data and hypotheses testing.
The following are the key findings of this study:
1. Cellular communications companies in Jordan
showed a high level of interest in corporate social
responsibility in its six dimensions.
2. A lack in significant differences among
respondents' perception of social responsibility depending
on the demographics.
Alfhamaa (2012), attempted to identify the extent to
which Kuwaiti corporations disclose the terms of social
responsibility. The population of the study consisted of
all Kuwaiti corporations, whereas the study sample
consisted of 206 of financial managers in these firms. To
achieve the objectives of the study, the author prepared a
48-item-questionnaire, and analyzed data using the
appropriate statistical method to the nature of data. The
study found that firms commit to social responsibility
disclosure with regard to the protection of the
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environment, consumer protection, type of activities for
community service, as well as on environmental
protection acts and regulations. Based on this conclusion,
the author made recommends Kuwaiti public
shareholding companies to continue disclosing the costs
of social responsibility towards environment protection,
consumer protection, type of activities towards
community service, and laws for acts and regulations
regarding environment protection.
One important study carried out by Al-Sulaiti (2009),
to determine the extent to which commercial banks of
Bahrain disclose its social responsibility expenses in its
announced financial statements. To fulfill the objectives
of the study, the author developed a questionnaire
consisting of 42 items to collect the required data. The
sample of the study consisted of 30 financial managers or
their deputies, in addition to 50 external scrutinizers of
the audit offices, banks, as well as 30 internal auditors
and 30 of the financial intermediaries. Using descriptive
statistics, one sample t-test, one way ANOV, and Chaffee
method, the author found the following:
1. Commercial banks in Bahrain participate in the
different activities of social responsibility.
2. Commercial banks of Bahrain have no contribution to
various activities within the social responsibility in
the areas of human resources development; banking
industry quality of service, and customer protection.
One study attempted to highlight the importance of
social responsibility of business organizations. Audeh
(2008), carried out this study and attempted to develop
and implement his a model to measure the activities of
hotel industry in Jordan. The study found that the cost of
social performance and social responsibility are important
considerations in different located hotels in Jordan, and
that the costs have a relationship with income for these
hotels. The author also found that social costs can be
measured in terms of employees, customers, community,
and the environment, using a report form in an accurate
and objective manner. However these costs can be
measured in several ways through certain equations for
hotels. The costs and benefits involved are somewhat
difficult to handle because of the large number of
variables that affect them, and that Jordanian hotels are
consistent in maintaining the environment and costs
according to certain rules. The study recommended the
hotels of Jordan to follow that model.
Other interested authors made a trial to use the
balanced scorecard in assessing the performance of
Dirasat, Administrative Sciences, Volume 41, No. 2, 2014
business organizations regarding the environmental issues
such as Mashhadani, and Seedlings, (2011). The authors
investigated the environmental issues for economic
entities in one hand, and the requirements of the
scorecard on the other hand, to access the methodology
for evaluating the performance of economic units with a
strategic framework through the card.
Al-Dossari, (2011), carried out a study to identify the
importance of environmental cost accounting to improve
accounting information quality. The field study data were
collected through a questionnaire administered to offices
and accounting departments in companies listed on
Kuwait Stock Exchange, of these, 105 questionnaires
were received by the author and used in the analysis. The
following are among the findings of the study:
1. Users' decisions of users of accounting information
regarding the environmental costs improve the quality
of accounting information.
2. Senior managers' commitment towards the standards
of environment leads to a clear improvement in the
quality of accounting information.
3. Classification of environmental costs improves the
quality of accounting information.
Saeed and Al-Bawi,(2010), investigated the role of
social responsibility strategy in the strategic performance
to achieve sustainable competitive advantage. The
Southern Fertilizer Manufacturing Company was selected
following the case study approach. The field study results
were based on the analysis of the reality of social
activities and practices carried out by the company during
the period 2004-2006. The required data had been
gathered through a questionnaire developed for the
purpose of this study. The authors self-administered 100
questionnaires to respondents. In this study, the
appropriate statistical methods had used in data analysis
and hypotheses testing. The study revealed that
supporting the performance of social responsibility
activities results in creation and of competitive
advantage, and helps in sustained that advantage.
Other study investigated the social responsibility to
identify the most important problems of social
responsibility accounting and to create appropriate
methods to be used in measuring the activities of social
responsibility. The study had carried out by Zaki and
Noor (2005), and conducted in one firm classified under
the Plastic industry, as a case study. The study found that
the costs of social performance represented by
employees, community, and customers, are measurable
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and should be disclosed correctly. The study
recommended the need to encourage firms to pay more
attention to social responsibility and the requirements of
disclosure regarding social responsibility.
Gordon and Gelardi, (2005), studied issues related to
social responsibility accounting. In more specific words,
they carried out this study to understand the level of
social responsibility accounting orientation, by selecting
specific factors that are helpful. The study sample had
been selected by using the cluster sampling method, and
consisted of 198 accountants and financial employees in
France. The study found that there is a considerable
interest in understanding the social responsibility
accounting. However, the basic factors to understand
social responsibility accounting is the number of
economic cycles obtained in study and graduation points.
The study recommended the need to pay attention to
those elements.
Research Hypotheses
Social responsibility is the brilliant face in the
activities of business organizations from the standpoints
of public. Business firms are required to incur direct
expenses in fulfilling this type of activities, while the
ending economic results of these activities need long time
to appear. No doubt that these activities are beneficial to
business organizations, despite the long required time to
be clear and tangible.
Activities of human resources that business
organizations perform towards its employees are
important and beneficial to these organizations. In
addition to certain improvement in its reputation, a firm
will be more appreciated by employees and it is expected
to keep its employees for longer period of time, so
employees-turnover will decline. Moreover, a firm will
be more attractive to other candidates outside the firm.
The social activities of human resources are costly, but it
achieves enough economic benefits for firms when these
firms are aware to the desires and needs of its employees.
Therefore, it is expected that employees' turnover in that
firm to be decline, and the costs of new appointments and
training are also expected to be declined. All of these
benefits that may be achieved for firms that take enough
care of its employees may also create, or increase the
value added of these firms. The first hypothesis of this
study that reflects the possible value added to firms that
practice its social responsibility towards its human
resources is presented to be as follows:
The Impact of Social … Salam N. Al-Moumany, Mohammad A. AlMomani, Mohammed I. Obeidat
Main hypothesis
The value added of industrial shareholding firms of
Jordan is not affected by the practice of enough
eliminates towards all social responsibility accounting
elements.
Sub- hypothesis
Ho1: The value added of industrial shareholding
firms of Jordan is not affected by the practice of enough
social responsibility accounting towards employees.
Business organizations in these days have to improve
and protect both of its surrounding two environments.
These organizations are required to reduce pollution
while it is practicing its production activities, especially
industrial firms. Moreover, they are required to improve
the surrounding environment to its location. The most
important issue regarding the environment is that these
firms have to provide current and potential customers
with healthy and beneficial products. The products of
business organization that give enough attention to
environmental issues will maintain its current customers,
and will attract new clients. As a result, the value added
of business organizations that take care of its
environment, is expected to be enhanced. Therefore, the
second hypothesis of the study had expressed as follows.
Ho2: The value added of industrial shareholding
firms of Jordan is not affected by the practice of enough
social responsibility activities towards the environment.
An added value is potential to be achieved to firms
exercising social activities towards its local societies.
Direct and indirect beneficial individuals of the social
activities will be more loyal toward that firm so they
attempt to encourage other people to deal with it.
Therefore, the third hypothesis of the study is presented
as follows.
Ho3: The value added of industrial shareholding
firms of Jordan is not affected by the practice of enough
social responsibility activities towards the local society.
Research Methodology
The sample of the study consists of key managers of
the Jordanian industrial listed shareholding firms in
Amman Stock Exchange, while its conclusions can be
disseminated to include all Industrial listed firms all over
the world. Respondents to the study instrument included
chief executive managers and, the heads of marketing,
human resources, finance, production, and accounting
departments. The sample of these respondents was
selected based on the simple random sampling method. A
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number of 180 questionnaires had self-administered to
respondents, whereas 10 of these received back and used
in the analysis.
A questionnaire consisting of 44 items was developed
to collect the necessary required data to measure the
above previously mentioned hypotheses. To be more
certain that the questionnaire can collect the required
data, it was sent to group of senior academics in
accounting field, so their comments had been taken with
consideration, and it was amended to reflect the
comments of senior academics. In addition a pilot study
was used to be sure that the study tool is free of
shortages, repetition, clash, or ambiguous. Moreover
Chronbach Alfa was also used to examine the reliability
of the questionnaire. Table (1) shows that Chronbach's
Alfa coefficients of the different sections of the
questionnaire. The table shows that the Cronbach Alfa is
0.88 for the questionnaire as a whole. The lowest
coefficient equals 0.69 and it is attributed to the section
used to test social responsibility accounting of industrial
firms toward their environments. Because all of the
coefficients are greater than 60, they are considered
acceptable (Sharabati, Jawad, and et al, 2010). Because
the mother language of most respondents is Arabic, the
questionnaire was translated from English to Arabic, then
provided to respondents to be more understandable to
them.
Table 1. Coefficients of Chronbach's Alpfa
Area Items Alpha
Human Resources 10 0.87
Environment 10 0.69
Local Community 10 0.89
Added-Value 14 0.77
Overall Instrument 44 0.88
A brief letter informing respondents with the purpose
of the study, and that their responses towards the items
included in the questionnaire will be used only for the
purposes of the study, in addition to authors' thanks to
respondents regarding their cooperation on advance. In
addition to this letter, the questionnaire consists of 4
sections, each of which had prepared to collect a different
type of information regarding social responsibility
accounting. The first section consists of ten items; all had
prepared to collect data regarding the accounting of social
responsibility regarding human resources. The second
section of the questionnaire also consists of ten items,
Dirasat, Administrative Sciences, Volume 41, No. 2, 2014

each of which was prepared to collect data regarding the

practices of industrial Jordanian listed firms regarding Results
their environment. The third section is also consisted of This section presents the analysis and results of the
10 sections, but all were developed to collect data collected data. It starts with highlighting the
regarding the practices of social responsibility accounting characteristics of the sample. Thereafter, it focuses on the
towards the local society of industrial listed firms in descriptive statistics that used in the analysis. Moreover,
Jordan. The last is specialized with added value of the a section presents the process of hypotheses testing by
above mentioned group of firms, but it is consisted of 14 using the regression method.
items to cover the different aspects of value added.
In addition to descriptive statistics such as the mean Sample Description
and the standard deviation, where they used in the data Table (2) shows the main characteristics of the
analysis, simple and multiple linear regression methods research sample. It shows the characteristics of
were used in the hypotheses testing, based on t-value for respondents according to gender, age, qualifications, and
simple regression and f-value for multiple linear experience. In addition, the table shows the
regressions. All hypotheses had been tested based on 95 characteristics of represented firms in the sample
percent level of confidence. As a result, the decision according to number of employees in each of these firms,
criterion for accepting or rejecting the hypotheses, was to and their external markets.
accept the null hypothesis when the computed t-value is It was previously mentioned that 160 questionnaires
less than the corresponding tabulated one, and when the were received from respondents and used in the analysis.
computed f-value is less than the corresponding tabulated Among respondents, 142 are male, whereas only 18 are
one regarding the multiple regression. In opposite, the female. It is obvious that the percentage of female
null hypothesis is rejected when the computed t-value respondents is 19.6%, where this low percentage reflects
equals or greater than the corresponding tabulated one, the gender structure of employees in industrial business
and when the computed f-value equals or greater than the organizations, where key managers are selected from
tabulated one regarding the last hypothesis. those of long experience in a firm.
Table 2. Sample Characteristics
Variable Category Frequency Percent
Gender Male 142 80.4
Female 18 19.6
Age Less than 30 years 14 7.9
30-39 years 35 39.1
40 – 49 years 66 45.1
More than 49 Years 45 7.9
Qualifications Bachelor 89 51
Diploma 2 7.9
Master 35 27.4
Doctorate 34 13.7
Years of 1-5 Years 11 6.8
Experience 6- 10 Years 21 13.1
11-15 Years 85 53.1
More than 15 Years 43 26.8
Total Number of Participants 160 100%
Corporate Characteristics
Less than 20 3 0.09
20-40 7 0.212
Number of Employees
40-60 2 0.061
60-80 5 0.151

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The Impact of Social … Salam N. Al-Moumany, Mohammad A. AlMomani, Mohammed I. Obeidat

Variable Category Frequency Percent

80-100 2 0.061
120-140 7 0.212
140-160 2 .061
160-180 2 .061
180 or more 3 086
Total Number of Participants 33 100%
Less than 3 10 0.31
3-5 15 0.454
5-7 5 0.15
7 or more 3 0.086
Total Number of Participants 33 100%
Number of external markets None 0 Zero
1-3 16 0.48.5
4-6 7 0.212
6-8 7 0.212
8 or more 3 0.086
Total Number of Participants 33 100%

Table (2) also shows the classification of employees
based on their age. Only 14 employees are less than 30
years old, while 45 of respondents are more than 49 year-
old. The highest percentage of respondents is in the class
age of (40-49), where 64 employees are in this class.
Actually, the respondents' distribution means that the age
of employees is normal. Respondents' age should reflect
their experience, because normally a human being starts
work at the starting of 20s and goes for retirement by the
starting of 60s year-old.
Only two respondents have a diploma degree, while
others have higher degrees. On the other hand, 34
respondents are PhD holders. While percentage of
Diploma Degree is 7.9% of the total number of
respondents, 51% of them have a bachelor degree, which
actually reflects that key managers of industrial
corporations of Jordan are highly qualified, which grants
the study more reliability, because qualified respondents
have more ability to understand the items included in the
questionnaire, and they are supposed to provide more
accurate responses to these items.
The table also shows that only 11 respondents have 5
or less year-experience, while all others have longer than
5-year experience. The table reveals that the majority of
respondents have experience of 11 to 15 year. In more
details, 85 respondents have experience of 11 to 15 years,
which represents around 53 percent of the total
respondents in the sample. This high level of respondents'
experience provides the study with more reliability and
objectivity because more experienced respondents have
more ability to provide more objective responses.
Next to respondents description, the firms represented
in this sample deserve to be described through three
features; size, number of respondents, and number of
external markets. Table (2) shows that there are 33
represented firms in this sample through respondents. It
also shows that only three firms involve 180 or more
employees, while the remaining have less than this
number of employees. With regard to number of
respondents, the table shows that 10 firms had
represented by 3 or less respondents, whereas 3 among 33
firms were represented by 7 or more respondents. Among
represented firms in the sample of respondents, 16 firms
work in 1 to 3 external markets, and 3 firms work in 8 or
more external markets. Based on the major
characteristics, the sample represents, in an appropriate
form, the population of the study.
Hypotheses Testing
It was mentioned above that simple and multiple
linear regressions had been used in testing the hypotheses
of the study. All hypotheses were tested based on 95%
level of confidence. Therefore, each null hypothesis is
accepted when the computed t-value is lower than the
corresponding tabulated one, or the related level of
significance is greater than 5% (1-0.95). In opposite, a
null hypothesis is rejected when the computed t-value is
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
hypothesis, it had been tested by using f-value instead of
t-value, based on the comparison between the computed
and the tabulated f-value, or on the comparison between
the computed level of significance and the predetermined
one, which equals 0.05, using similar criterion that used
for t-test in accepting or rejecting the null hypothesis.
The First sub- Hypothesis
Responsibility accounting of industrial shareholding
companies of Jordan toward its employees had been
measured in this study by using 10 items in the
instrument. These items appear in table (3), with the
mean and standard deviation of each item, in addition to
the mean and the standard deviation of the group of these
items as a whole. The table shows that the highest mean
equals 4.11at a standard deviation of 0.81and it is
attributed to item (8), which states that "the company
provides enough health care services to its all
employees". Based on the data appearing in the table, the
lowest mean equals 3.07 at a standard deviation of 0.91,
and it is attributed to item (7), which states that "The
company adopts employee morale promoting programs".
In addition, it is shown in the table that the mean of the
group used in measuring the accounting responsibility
toward employees as a whole is 3.70 at a standard
deviation of 0.81.

Table 3. Social Responsibility Accounting Toward Employees

Standard
Ser.No. Item Mean
Deviation
1. The company offers incentives to employees 3.99 1.84
2. Company has promotion system rewarding employees creativity 3.83 0.58
The company schedules work times to convenience of employees for increasing
3. 3.69 0.72
employee morale
4. The company establishes employee-manager friendly relations 3.77 0.78
The company holds quality training courses for employees to improve organization
5. 3.39 0.51
climate
6. The company complies with public safety measures to maintain safety of employees 4.07 .58
7. The company adopts employee morale promoting programs 3.07 .91
8. The company offers health benefits all employees 4.11 .81
9. The company attempts offer housing for employees as possible 3.18 .74
10. The company offer safe transportation for employees to and from workplace 4.08 0.81
Overall Instrument 3.70 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
below:
Ho1: The value added of business organizations is not
affected by the practice of enough social responsibility
towards employees.
Table (5) presents the relevant statistics and
coefficients to the impact of social responsibility
accounting on the value assed of shareholding industrial
firms of Jordan. The table shows that the computed t-
value equals 6.97, and coefficient of significant equals
0.001. When the computed t-vale is compared with the
corresponding relevant one, which equals 1.96, we find
Table 5. Statistics Related to the Impact of SRA toward Employees On the VA of Industrial Firms
Hypothesis No. 1 R R2
1 0.435 0.435
that the computed one is greater. Moreover, the
comparison between the coefficient of significance and
the predetermined one, which equals 0.05, reveals that the
predetermined one is greater. Because the computed t-
value is greater than the tabulated, and because the
computed level of significance is lower than the
predetermined, the null hypothesis is rejected, whereas
the alternative one is accepted. This result means that
when industrial shareholding firms of Jordan practice its
accounting social responsibility towards its current
employees, the value added of these firms will also
increase.
T-value Sig.
6.97 0.001

The Second sub- Hypothesis
The surrounding environment is one important
element in the accounting of social responsibility despite
its indirect effect to public. In addition, all groups of
public feel with organization's attention with surrounding
environment. The second environment is again presented
below:
Ho2: The value added of industrial shareholding
firms of Jordan is not affected by the practice of enough
social responsibility activities towards the environment..
In the instrument of this study, 10 items were used to
measure the attention of industrial shareholding firms of
Jordan with its environments. These items are available in
table (6). The consideration of that table reveals that the
highest mean equals 4.71 at a standard deviation of 0.62,
and it is attributed to item (9), which states that "The
company has code of conduct enhancing environment
protection", while the lowest mean is attributed to item
(10) and equals 2.27 at a standard deviation of 1.4. The
item of the lowest mean states that, "the company
contributes to environmental anti-pollution media
campaigns''. The mean of the overall group of items used
in measuring the social responsibility accounting equals
3.83, at a standard deviation of 0.98.

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Dirasat, Administrative Sciences, Volume 41, No. 2, 2014

Table 6. Social Responsibility Accounting towards the Environment

Mea Standard
No. Item
n Deviation
1. The company complies with environment laws and regulations 4.32 .81
2. The company gets rid of exhausts appropriately without harming the environment 4.11 .97
3. The company rationalize energy use as possible 4.28 .77
4. The company rationalize water use as possible 4.21 .99
The company contributes to finds solution to unemployment problem by offering
5. 3.91 1.08
new vacancies
6. The company contributes to asphalting nearby roads and growing trees to sidewalks 3.43 .49
7. The company participates on environment protection programs 3.89 .88
The company takes initiative to handle environmental pollution caused by its
8. 3.34 .67
operations
9. The company has code of conduct enhancing environment protection 4.71 .62
10. The company contribute to environmental anti-pollution media campaigns 2.27 1.4
Overall Instrument .98

Using the data available in tables (4) and (6) for
regression analysis leads to the data shown in table (7).
The table shows that the computed t-value equals 20.124
and the related level of significance id zero. When the
computed t-value is compared with the tabulated one
which equals 1.96, we find the computed one is greater
than the tabulated. Moreover, comparing the computed
level of significance with the predetermined one which
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
2 0.534 0.345
the predetermined. Because the computed t-value is
greater than the tabulated, and because the computed
level of significance is lower than the predetermined one,
the null hypothesis is rejected, instead, the alternative one
is accepted. This result means that the value added of
industrial shareholding firms of Jordan is affected by the
practice of social responsibility accounting toward the
surrounding environment by these firms.
T- Value  Coefficient Sig.*
20.124 5.862 0.002

The Third sub- Hypothesis
Local society should receive enough attention by
interested firms with social responsibility accounting.
Therefore, most business organizations attempt to provide
its local society with possible services when this
necessary. The third hypothesis is again presented below.
Ho3: The value added of business organizations is not
affected by the practice of enough social responsibility
activities towards the local society.
Similar to the first two hypotheses, the third one id
measured in the study questionnaire through the 10
presented items in table (8).the table shows that the
highest mean equals 4.31 at a standard deviation of 0.78,
and attributed to item number 9, which states that "The
company organizes cultural courses and seminars
educating on different issues of concern to the local
community". On the other hand the lowest mean equals
2.51, with a standard deviation of 1.65. The item of the
lowest mean is due to item number 10, and states that
"The company supports athletic programs in the coal
community". The mean of the overall group equals 3.23
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
social responsibility accounting practiced by Jordanian
Shareholding industrial firms on the added value of these
firms. The table shows that the computed t-value equals
21.478 and the related level of significance is zero. The
comparison between the computed and the tabulated t-
value reveals that the computed one is greater than the
tabulated, which equals 1.96. Moreover, the comparison
between the computed level of significance and the
predetermined one which equals 0.05 reveals that the
computed one is lower than the predetermined. As a
result, the null hypothesis is rejected while instead the
alternative one is accepted. This result means that the
value added of industrial shareholding firms of Jordan is
affected by the practice of social responsibility
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

The Main Hypothesis based on multiple linear regression method at 95 percent

The main hypothesis was developed for the purpose
of examining the effect of social responsibility
accounting in its different aspects on the value added of
industrial shareholding firms of Jordan. The elements
used in measuring the individual three aspects of social
responsibility accounting were used as a whole to
measure the social responsibility practice. Therefore, 30
items in the instrument of the study were used in
measuring social responsibility as one group, while the
value added of these firms was measured using the same
used items in prior hypotheses. Therefore, the text of the
fourth or last hypothesis is again presented as follows
Main hypotheses The value added of industrial
shareholding firms of Jordan is not affected by the
practice of enough eliminates towards all social
responsibility accounting elements.
The main hypothesis had been tested using f-value
level of significance. Table (9) presents the related
statistics to the impact of the social responsibility
accounting as a whole on the value added of industrial
shareholding firms of Jordan. The table shows that the
computed f-value equals 22.476, while the related level
of significance is zero. Comparing the computed f-value
with the corresponding tabulated one reveals that the
computed one is greater. Moreover, when the resulted
coefficient of significance is compared with the
predetermined one, we find that the computed one is
lower. Therefore, since the computed t-value is greater
than the tabulated one, and the computed level of
significance is lower than the predetermined one, the null
hypothesis is rejected, whereas the alternative one is
accepted instead. This means that the added value of the
industrial shareholding firms is affected by the practice of
social responsibility accounting by these firms.

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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
0.612 0.478 22.476
Conclusions
The study reveals how much the practice of social
responsibility accounting is important to different parties
and how much it is beneficial for firms in general and
especially for industrial shareholding firms of Jordan.
Based on the data analysis and hypotheses testing, the
study finds the following:
1. The value added of industrial shareholding companies
of Jordan is affected by the practice of enough social
responsibility accounting towards the employees. In
more details, the value added of these firms is
increased as the firms provide more services towards
its employees and as employees feel that their firms
take more attention towards their needs and desires.
2. The value added of Jordanian industrial shareholding
companies is influenced by the practice of enough
social responsibility accounting by these firms
towards their environments. In other words, the value
added of this type of firms increased as these firms
make more attention towards its environment.
3. The value added of industrial shareholding firms of
Jordan is affected by the practice of enough social
responsibility accounting activities towards the local
societies. This finding means that when industrial
shareholding firm of Jordan take more care towards
its local societies, its value is increased.
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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

‫ﺳﺎﻟم اﻟﻣوﻣﻧﻲ‪ ،‬ﻣﺣﻣد اﻟﻣوﻣﻧﻲ‪ ،‬ﻣﺣﻣد ﻋﺑﻳدات*‬

‫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.‬‬

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‫* 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

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