The Impact of Social Responsibility Accounting on the Quality of Financial Statements: A Case Study of Omdurman National Bank

Abstract

This study, titled "The Impact of Social Responsibility Accounting on Financial Statements," explores how social responsibility accounting affects the quality of financial statements. The research problem focused on determining the effect of social responsibility accounting on the quality of financial statements. The study aimed to identify social responsibility accounting at Omdurman National Bank.

The study's hypotheses assumed that there were statistically significant differences in the study sample's opinions about the impact of social responsibility accounting factors and fields on the quality of financial statements. To achieve its objectives, the study primarily used a descriptive analytical approach, in addition to historical, deductive, and inductive methodologies.

The study concluded that Omdurman National Bank carries out its social responsibilities and discloses social activities in its financial statements. Based on these findings, the study recommended the necessity of paying attention to the human aspect and providing more programs and activities for vulnerable groups.