مدى تطبيق نظام المحاسبة عن المسؤولية الإجتماعية في المصارف الليبية دراسة تحليلية على مصرف الجمهورية الميدان في مدينة الزاوية – ليبيا

Abstract

The study dealt with the application of the social responsibility accounting system in Libyan banks. The study aimed to identify the importance that Libyan commercial banks attach to programs and activities related to social responsibility, to know the extent of Libyan commercial banks' commitment to performing their social responsibilities, and to know the ability of the accounting system applied in Libyan banks to this system. The descriptive analytical approach was used in this study, with the questionnaire being used as a tool to collect data from the Republic Bank - Al-Midan, Al-Zawiya Branch The sample included thirty-two employees, and the SPSS program was used. It reached the conclusion that there is good awareness and commitment to the importance of accounting for social responsibility in the bank, with the need to improve and develop some areas. The study recommended the need to take steps to improve accounting cadres by training and qualifying them to ensure their ability to implement the accounting system for social responsibility.