The Importance of Implementing Social Responsibility Accounting (SRA) in Public Shareholding Companies in Jordan and Its Impact on Their Sustainability
Dr. Suleiman Abu sabha, Dr. Younis Shoubaki

Abstract
This study aims to gauge the level of understanding that senior management, internal and external auditors have of the importance, requirements and constraints to the implementation of Social Responsibility Accounting (SRA) in Jordanian public shareholding corporations and its impact on their institutional continuity. In addition, to gauging their ability to identify laws, standards and legislation governing implementation mechanisms pertaining to SRA. The study arrived at several conclusions, most important of which is that Jordanian public shareholding corporations are concerned with providing social services, this reflects positively on their reputations, and institutional continuity. Furthermore, there are obstacles to the implementation of SRA, and Social Auditing at said corporations. There continues to be a lack of specific texts within Jordanian legislations that would require and regulate the implementation of SRA in Jordanian public shareholding corporations. To that end, the study makes several recommendations for the implementation of SRA at these corporations, even if it was to be on an experimental basis.

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