‫عن‬ ‫المحاسبي‬ ‫واإلفصاح‬ ‫القياس‬ ‫أثر‬ ‫شركات‬ ‫في‬ ‫االجتماعية‬ ‫المسئولية‬ ‫واتخاذ‬ ‫االستمرارية‬ ‫على‬ ‫المساهمة‬ ‫اإلستراتيجية‬ ‫القرارات‬ ‫اإلسالمي‬ ‫فيصل‬ ‫بنك‬ ‫علي‬ ‫ميدانية‬ ‫(دراسة‬

Abstract

Abstract The study dealt with impact measurement and accounting disclosure of social responsibility in companies that contribute to the continuity and strategic decisions. Problem was studying in formulating questions: is there a statistically significant relationship between the proper measurement of social responsibility accounting and strategic decisions?, is there a statistically significant relationship between the accounting disclosure of social responsibility accounting and strategic decisions? , Is there a statistically significant relationship between the measurement of social responsibility and sustainability accounting companies?, is there a statistically significant relationship between disclosure of social responsibility accounting and sustainability of companies contribute? , And the purpose of this study is to show the measurement and accounting disclosure of social responsibility in companies that contribute to the continuity and strategic decisions and identify the measurement and disclosure on CSR information to support continuity of business and strategic decisions, The importance of study in addition to comprehensive scientific principles will be made known in new window. And contribute to the realization of social accounting as a new branch of accountancy, show the evolution of the concept of any physical and social disclosure and knowledge of accounting principles and premises to accommodate social expenditure from being revenue or expenditure as capital assets in Exchange lists and thus continuity Business and strategic decisions, In order to achieve the objectives of the study the following hypotheses were tested: first hypothesis: there is a statistically significant relationship between the proper measurement of social responsibility accounting and strategic decisions. the second premise: there is a statistically significant relationship between accounting disclosure about the responsibility accounting Social and strategic decisions. The third hypothesis: there is a statistically significant relationship between the measurement of social responsibility accounting and sustainability of joint stock companies. Fourth premise: there is a statistically significant relationship between disclosure of social responsibility accounting and sustainability of joint stock companies, The study followed the following curricula: the historical method: to track previous relevant studies, the deductive method: in formulating the problem and inductive study hypotheses: hypotheses, descriptive analytical study: analysis of field study, The study found several results, to measure social responsibility accounting through attention within industrial enterprises more effective strategic decisions. Reliance on a diverse and multi tools to measure social responsibility to improve the quality of financial reports, The study recommended several recommendations, interest in local and international accounting standards accounting standards on social activities that contribute to the preparation of reports and strategic decisions. Social awareness for individuals and government bodies and companies issuing laws obliging companies to assume responsibility for social activities. need for future plans of the facility involved in social activities to ensure their continuity.