The Role of Social Responsibility Accounting Impact in Supporting Competitive Advantage for Industrial Establishment (Filed Study on the Company Matthew Petroleum)

The study examined the role of impact of social responsibility accounting in supporting the competitive advantage in industrial firms. The problem of study raised the following question: Did the disclosure of social responsibility cost help to support competitive advantage. The study aimed to Disclosing the cost of charitable donations helps to support the competitive advantage of industrial facilities. The study used the analytical descriptive method and for achieving the objectives of the study, the hypotheses below were tested as follows: the first hypothesis Disclosing the costs of social responsibility helps to support competitive advantage. The second hypothesis was The size of the expected return from the adoption of social responsibility helps to support the competitive advantage of industrial structures. The findings found that Disclosing the cost of disability training programs helps to support the competitive advantage of industrial facilities. The most important recommendations indicated that the industrial firms should increase their interest in serving the community in which working by providing jobs opportunities and share in supporting activities and social, cultural, healthy and sport services