The Impact of Social Responsibility Accounting on Social Performance: The Moderating Role of Diversity Management at Al-Ahli Bank in Kingdom of Saudi Arabia

Abstract

The purpose of this study was investigating the impact of social responsibility accounting on social performance: the moderating role of diversity management in Al-Ahli Bank in the Kingdom of Saudi Arabia. The study followed the descriptive analytical method. In order to measure Social Accounting used by Abdul Karim et al. (2018) scale and in order to measure Diversity Management Otike, et al. (2011) scale, and in order to measure Social Performance used by Taanah and Sahs (2017). The study sample consist of (75) Leadership Members. The collected data were analyzed by regression model, and correlation coefficient (Person) by Using SPSS software. The study found a set of results, the most important of which are: the presence of a statistically significant impact on Social Responsibility Accounting in its dimensions: (Social Responsibility Accounting Fields, Social Responsibility Accounting Goals, Social Responsibility Disclosure) on Social Performance in the bank with correlation coefficient of (0.935), and the existence of a statistically significant impact of Diversity Management in modifying and improving the impact of Social Responsibility Accounting in its dimensions: (Social Responsibility Accounting Fields, Social Responsibility Accounting Goals, Social Responsibility Disclosure) on Social Performance in the bank with a change in the determination coefficient of (0.007). The study recommended the need for Al- Ahli Bank to continue strengthening the dimensions of Social Responsibility Accounting in the bank because of its importance in improving level of social performance for the Bank, and the need for Al- Ahli Bank to develop appropriate plans and procedures that will overcome the obstacles that face implementing Diversity management properly.