أثر المحاسبة عن المسؤولية الاجتماعية في جودة المعلومات المحاسبية في البنوك التجارية بمحافظة عدن

Abstract

The study aimed to identify the impact of social responsibility accounting, with its dimensions (community contribution, human resources, natural resources and environmental contributions, and service contributions), on the quality of accounting information with its dimensions (accuracy, usefulness, efficiency, effectiveness, and predictability). The study population consisted of commercial banks in Aden Governorate, Yemen. A convenience sample of (68) employees from the finance department, accounting, internal control department, and audit department was used. The study adopted a descriptive analytical approach, and a questionnaire was used as a data collection tool. The SPSS statistical program was used to analyze the data. The study reached several results, the most important of which is the existence of a positive impact of social responsibility accounting with its dimensions (community contribution, human resources, natural resources and environmental contributions, and service contributions) on the quality of accounting information with its dimensions (accuracy, usefulness, efficiency, effectiveness, and predictability) in commercial banks in Aden Governorate. In light of the results, the study recommended that commercial banks in Aden Governorate pay attention to fairness in hiring procedures without discrimination based on gender or age, enhance the role of commercial banks in awareness programs for employees to raise environmental awareness, continue to identify customer needs based on marketing studies, develop their technologies to contribute to providing accounting information at all times, and arrange the regulatory environment for banks in a way that leads to the optimal utilization of resources to obtain information.