ACCOUNTING SOCIAL RESPONSIBILITY IN ISLAMIC BANKS

This research aims to find out how to apply social accounting responsibility of Jordanian Islamic banks by focusing on the relationship between these banks and the beneficiaries: shareholders, customers, competitors, employees, government and society in general. It also aims to know whether the Jordanian Islamic banks measure the costs and social benefits. This study has adopted the descriptive method and analytical inductive approach to test the hypotheses. The study has revealed that the Jordan Islamic Bank provides quantitative social costs by clarifying the financial funds spent on conferences, seminars, research, professional training, donations, interest-free loans, Insurance Exchange Fund, Decent Housing for Decent Living and Jordanian Teachers ' Union. However, the same bank does not provide social benefits in quantitative terms while the International Islamic Arab Bank provides a descriptive statement but does not provide quantitative social costs