The Impact of Social Responsibility Accounting on the Elements of Integrated Management - Case Study: Jordan Central Electricity Generating Company

Document Type : Original Article

Authors

1 Accounting Department Faculty of Amman University Balqa Applied University Amman

2 Finance and Banking Department Faculty of Amman University College Balqa Applied University Amman

Abstract

This study aimed primarily to explain the extent of the impact of social responsibility accounting on the elements of the integrated management of the Jordanian Central Electricity Generating Company (CEGCo).  To attain these objectives, a descriptive analysis approach was used to collect data relating to accountability and social responsibility accounting and its impact on the elements of the integrated management. A questionnaire was designed and handed out to executive and senior management, specialized technical, engineers, financial management, technical support, and information technology workers in the main offices and the generating electricity plants. The sampling frame of the study consists of (1006) employees, where the researchers distributed 400 questionnaires using the stratified approach. Out of the 299 questionnaire returned, 11 were excluded to have 287 questionnaires approved for analysis and reached purposes. At the level of significance (α≤0.05), the study showed that there was recognition of the concept of social responsibility by the elements of the integrated management of the Jordanian Central Electricity Generating Company. One of the most important recommendations is the need to establish educational seminars and workshops for employees in senior and middle management, some supervisory of financial and technical jobs in the Central Electricity Generating Company to expand the perceptions of workers with the international specifications (OHSAS, ISO 14001, ISO 9001), to clarify the core its elements, and how they reflected on the ground.

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