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CSR Accounting Disclosure in Family Firms |
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PP: 965-978 |
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doi:10.18576/jsap/150401
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Author(s) |
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Hanadi Abd-Almonem Ahmad AL-ahmar,
Jafar Othman El-Sharif Abdulaziz,
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Abstract |
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| This study aimed to identify the extent of commitment to Corporate Social Responsibility (CSR) accounting disclosure among family businesses in the Kingdom of Saudi Arabia. The research employed a descriptive-analytical approach, utilizing simple regression analysis. A questionnaire served as the primary instrument for data collection, distributed to a convenience sample of financial managers, accountants, and internal auditors within these companies, totaling (368) participants. Data were analyzed using various statistical methods via the SPSS software. The findings revealed a statistically significant level of commitment (at the significance level of α ≤ 0.05) by Saudi family businesses toward CSR accounting disclosure. In light of these results, the researchers proposed several recommendations, most notably: the necessity for the Saudi Organization for Chartered and Professional Accountants (SOCPA) to issue a dedicated standard or guiding framework for social responsibility, and the imperative for Saudi family businesses to integrate social information directly into their primary financial statements rather than limiting it to the supplementary notes. |
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