Document Details

Document Type : Thesis 
Document Title :
The Role of Value-Added Statement to Express the Social Responsibility of the Company An Empirical and Field Study on the Saudi Corporations
دور قائمة القيمة المضافة في التعبير عن المسئولية الاجتماعية للشركة دراسة تطبيقية وميدانية على الشركات المساهمة السعودية
 
Subject : Faculty of Economics and Management - Department of Accounting 
Document Language : Arabic 
Abstract : This study aimed to distinguish and clarify the importance of the Value Added Statement among the other financial reports from user's points of view. The study also differentiated between the profitability and the value added to evaluate the social responsibility of the company. The study aimed to know the limitation of traditional financial statements in disclosing the social responsibility as well as clarifying the role of the value added statement in expressing the performance of the corporate social responsibility. The necessary information of the social responsibility accounting, it's representation in the financial statements, considered factors, and obstacles were discussed. In order to achieve the study objectives and to test the hypothesis, the study has been divided into two main parts; the first part is the empirical study and the second part is a field study. The empirical study resulted that revealing the social responsibility in general was modest and weak as it appears in the annual financial statement in year 2010 for the majority of the companies, It was not even considered in the other companies which mentioned that their social responsibility towards their community is such a donation. On the other hand disclosing the social responsibility has spread in many different field not only in the human recourses as it is used to be. This is considered a great progress in the Saudi companies' awareness of its social responsibility no matter what type of the business or the sector. With regard to the study results, The study revealed that there is a positive relation between the reasons that the corporations were neither disclosing their social responsibility nor preparing the value added statement. The study concluded that there are three main obstacles of disclosing the Value Added Statement. The first is related to prepare the value added statement itself. The second reason is the role of SOCPA and Capital Market Authority (CMA). The third reason is related to the corporations themselves. The main reasons of not disclosing the corporate social responsibility were that the companies still did not consider such responsibility as an obligation and the profitability is still the main performance indicator. The study came up with some important recommendations. First, the necessity to improve and maintain the concept of social responsibility for the Saudi corporations. Second, the necessity of issuing a Saudi accounting standard to measure the social responsibility. Third, the necessity to prepare the value added statement as main put with the traditional financial statements. 
Supervisor : Prof. Zakaria Farid Abdulfattah 
Thesis Type : Master Thesis 
Publishing Year : 1433 AH
2012 AD 
Added Date : Wednesday, February 22, 2012 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
دينا علي القطانAl Kattan, Dina AliResearcherMaster 

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