Tag Archives: Social Responsibility

Integrated Reporting and Implications for Accounting Curriculum in Nigeria (Published)

Integrated reporting (<IR>) has been promoted by influential international organisations as the communication vehicle that provides concise, future-oriented and strategically relevant information and integrates financial, social and environmental elements to providers of the capitals and other interested parties. Increasing adoption of <IR> globally envisages significant implications for accounting education and the accounting curriculum, for both professional and academic training necessary for the “new” corporate reporting protocol. This paper reviews integrated reporting literature to access the principles and frameworks and outputs articulated by these influential organisations. In view of the suggested reporting outcomes, fundamental guiding principles and the main components of an integrated report, it is envisaged that the “new” accounting curricula would focus more on the longer-term than the shorter-term, more on corporate strategic outlook than operational or transactional processes; more prospective rather than retrospective analysis and reporting on wider business performance metrics than on narrower external financial reporting data or audit compliance. While leading global professional accountancy bodies (e.g., ACCA & CIMA) have already fully incorporated integrated reporting principles within their curriculum at the professional level, only few universities outside Nigeria have incorporated integrated reporting principles or learning outcomes within their existing curriculum. The paper calls on Accounting Departments of universities to incorporate <IR> principles into their course offerings.

Keywords: Accounting Curriculum, Nigeria, Social Responsibility, Stakeholder Engagement, Sustainability, integrated reporting

Social Performance of Saudi Higher Education Institutions in the Light of Vision 2030: The International Indicators for Social Responsibility Assessment- A Model (Published)

In the light of National Transformation Program 2030 and Vision 2030, their objectives and initiatives for developing the Higher Education institutions in order to cope with their stated strategies thereof; this paper provides an analysis of Higher Education goals stated in Education Policy Document. The paper highlights the vision’s objectives for establishing a dynamic society with prosperous environment. It also examines Strategic Plan of developing the educational environment in the Saudi Society, through improving the social performance of Saudi Higher Education institutions in the light of the International Indicators for Social Responsibility Assessment, assuring the correspondence between the KSA Vision 2030 and I objectives included therein. The paper concluded to a number of recommendations for activating the social responsibility of Saudi Universities in order to achieve Vision 2030, such as: it is necessary for the Saudi university to take the initiative to focus on the future issues in Higher Education, serious thinking about more profound association between the scientific research programs and post- studies in Saudi universities and the environment and society issues. The study concluded to a number of recommendations for activating the Social Responsibility (SR) of Saudi universities to achieve Vision 2030. The study also recommended university participation in achieving KSA Vision 2030 by: focusing on the future issues in Higher Education, serious thinking in developing university curriculum and teaching methodology to cope with those objectives, so that contributing to improving the social performance of Saudi universities and promoting their social responsibility in the light of the International Indicators for Social Responsibility Assessment.

Keywords: Higher Education Institutions, KSA vision 2030, Social Performance, Social Responsibility, international indicators.

The Role of Students’ Activities in Enhancing Social Responsibility among Jordanian Universities Students (From the Point Of View of Al al-Bayt University Students) (Published)

This study aimed at identifying the role of students’ activities in enhancing social responsibility among Jordanian universities students (from the point of view of Al al-Bayt university students). Some students activities, such as social, cultural, sports and artistic activities were chosen to determine this role.  The descriptive analytical method, through the collection of data on the variables of the study was used; primary data were collected using questionnaires which consisted of two sections: The first included demographic data related to Al al-Bayt University students. The second included two sections: First section on student activities at Al al-Bayt University which was divided into four sub-sections included (28) paragraphs, and the second on enhancing student social responsibility included (12) paragraphs. The study population consisted of all students involved in the different university activities at different academic levels and specialization fields at Al al-Bayt University, during the academic year 2018/2019, and the study sample was of (432) which represented 16% of the study population. The study and analysis of the results show that there is a statistically significant relationship between the study variables and the enhancement of social responsibility, in which sports came in the first rank and had the most influential among all other variables, followed by social, cultural and artistic activities respectively. It has been shown that universities are fully aware of the importance of student activities in promoting students’ social responsibility and are trying their utmost to activate these activities significantly on the ground. The study recommended that, the need to increase the interest in students activities among university students by universities inside and outside the university premises to make the student interact with other people through the available activities and thus, enhance social responsibilities among the students.

Keywords: Al al-Bayt University, Jordan, Social Responsibility, Student activities

The Role of Students’ Activities in Enhancing Social Responsibility among Jordanian Universities Students (From the Point of View of Al Al-Bayt University Students) (Published)

This study aimed at identifying the role  of students’ activities in enhancing social responsibility among Jordanian universities students (from the point of view of Al al-Bayt university students). Some students activities, such as social, cultural, sports and artistic activities were chosen to determine this role.  The descriptive analytical method, through the collection of data on the variables of the study was used; primary data were collected using questionnaires which consisted of two sections: The first included demographic data related to Al al-Bayt University students. The second included two sections: First section on student activities at Al al-Bayt University which was divided into four sub-sections included (28) paragraphs, and the second on enhancing student social responsibility included (12) paragraphs. The study population consisted of all students involved in the different university activities at different academic levels and specialization fields at Al al-Bayt University, during the academic year 2018/2019, and the study sample was of (432) which represented 16% of the study population. The study and analysis of the results show that there is a statistically significant relationship between the study variables and the enhancement of social responsibility, in which sports came in the first rank and had the most influential among all other variables, followed by social, cultural and artistic activities respectively. It has been shown that universities are fully aware of the importance of student activities in promoting students’ social responsibility and are trying their utmost to activate these activities significantly on the ground. The study recommended that, the need to increase the interest in students activities among university students by universities inside and outside the university premises to make the student interact with other people through the available activities and thus, enhance social responsibilities among the students.

Keywords: Al al-Bayt University, Jordan, Social Responsibility, Student activities

Towards a framework to create shared value partnerships in the community Evidence from Egypt (Published)

Government and non-government organizations (NGOs) basic reaction to the pace and scale of international changes has been a hesitancy to recognize adequately the need to modify themselves. Problems tend to be interdependent as well as bundled, needing thorough approaches as well as common participation. On the other hand, the private sector in developing countries providing on average 60 per cent of GDP, 80 per cent of capital flows and 90 per cent of jobs. As a result, a solid along with vital private sector is essential for help Developing countries move from associations depending on aid towards types depending on economic partnerships. Consequently, developing a collaboration dependent upon creating shared value (CSV) credo by using the private sector – rather than the conventional social responsibility approach- is a must to increase the impact involving aid investments while bringing in business growth. Hence, such paper aims to depict the suitable framework to create shared value policies and practices that enhance the competitiveness of private sector companies while simultaneously advancing the economic and social conditions in the communities in which they operate. Moreover, it tends to detect barriers impeding the realization of such framework; and the needed pillars to overcome such barriers in developing countries as Egypt.

Keywords: Egyptian community, Social Responsibility, creating shared value, partnerships

GREEN MARKETING AND ITS IMPACT (Published)

Green marketing, also known as Environmental marketing or Ecological marketing, includes all the marketing activities of the firm, starting from conceiving the product idea to the actual sale of the product, which are designed with the objective to either create a positive impact or reduce the negative impact of its products on the environment. This is done in order to cash in on growing customers’ concern about environmental degradation. Simply stated, green marketing sells the idea of relatively superior environmental characteristics of a company’s product and service offerings.

Keywords: Competitive Advantage, Green Marketing, Social Responsibility

Corporate Governance: Actual and Aspirations, and Ethical Commitments-A field study-on Private Northern Jordanian Universities (The higher education sector – Jordan) (Review Completed - Accepted)

The study aims to investigate the reality of governance, and to which degree is the concept actually applied in the Jordanian Private Universities. To achieve the objective of the study, a questionnaire was developed for data collection which consisted of four sections, and was distributed to all members of the sample, which amounted to (250) individuals representing five private universities .The data was analyzed using (SPSS) based on the average, standard deviations regression analyses and correlation coefficient of T and F.

The study major results are the following: There is a positive medium degree of satisfaction for Governance application in the private universities, and participation of decision making was low.

The study came up with the following recommendations: work on activating the reality of governance, related concepts, as well as working to maintain spirit of justice, equality and value of the accountability, transparency, participation, and development of the constructive spirit of citizenship committed to ethics, motivate and encourage college faculties to respond to and interact with such type of studies.

 

Keywords: Business Ethics, Governance, Social Responsibility, Stake holder, Transparences, University governance