Social Responsibility Accounting and its Role in the Assessment of the Social Performance of the Business Organizations

The social difficulties have been grown worldwide, in particular in the developing countries, under which the Arab countries are classified and form an important part thereof. This era is characterized by the era of giant organizations (The incorporated companies) as well as known the era of globalization, where the whole world becomes a small town in the light of the modern communication means. To avoid efforts scattering, losing accountabilities and resources, all individuals of the Arab Society must cooperate, to confront these challenges. This requires the development of concept and then the role which can be played by the Business Organizations in both aspects; the economic activity and social activity, in the consideration that these organizations have rights and at the same time commitments towards the society. Due to the fact that these organizations enjoy the wealth of the society, including the various natural, material and human resources, so they must contribute in solving its difficulties within their capabilities and capacity. This will lead us to the position of recognition the social responsibilities side by side with the special responsibility (financial) of the organizations owners.