The importance of applying social responsibility accounting in Iraqi Islamic banks

Abstract

:The emergence of social, economic and environmental problems in the countries of the world to the need to appear accountability responsibility to play a positive role to reduce these problems has been Islam in general a race for exposure to this subject is vital and important and has been subjected to many scholars and academics in this area, especially that Islamic law is not without Ideal values and social and this was purely to raise the issue of social responsibility and the development of the provisions of legitimacy in a way that contributes to the development in the community and the purpose of purely to determine the importance of the application of accountability of social responsibility in Iraqi banks Al-aslamyah and through the identification of the understanding of managements of these banks to the concept of social responsibility and the areas of application of accounting responsibility in Islamic banks The most important results were that social responsibility is found in Islam and it is characterized by a comprehensive view that does not exceed the material aspects, but the moral aspects, and social responsibility is the duty of Muslims to remove the differences between the different groups of society and seeks to deliver services to all members of society.