أثر محاسبة الاستدامة في تحسين الأداء المالي وتعزيز المسؤولية الاجتماعية دراسة تطبيقية المصارف التجارية الليبية في مدينة سرت
DOI:
https://doi.org/10.37375/sujh.v15i2.3692الكلمات المفتاحية:
محاسبة الاستدامة، الربحية، المديونية، الكفاءة المالية، المسؤولية الاجتماعية، المصارف التجارية، مدينة سرتالملخص
هدفت هذه الدراسة إلى استكشاف أثر محاسبة الاستدامة في تحسين الأداء المالي وتعزيز المسؤولية الاجتماعية لبعض المصارف التجارية الليبية بمدينة سرت، واعتمدت الدراسة على المنهج الوصفي التحليلي، حيث تكوّن مجتمع الدراسة من جميع العاملين في المصارف التجارية الليبية الذين لهم علاقة مباشرة بموضوع البحث والبالغ عددهم (250) فرداً ، وتم اعتماد أسلوب العينة العشوائية الطبقية النسبية لضمان تمثيلها للمجتمع الأصلي، حيث تم توزيع (168) استبانة، واستُرجع منها (143) استبانة صالحة للتحليل؛ خلصت النتائج إلى وجود أثر ذو دلالة احصائية لمحاسبة الاستدامة في تحسين الأداء المالي وتعزيز المسؤولية الاجتماعية، فضلا عن ذلك وجود أثر ذو دلالة إحصائية لمحاسبة الاستدامة وزيادة الربحية، تقليل المديونية، وتحسين الكفاءة المالية، بالإضافة إلى دورها في تعزيز الأبعاد الاقتصادية والاجتماعية والبيئية للمسؤولية الاجتماعية. توصي الدراسة بضرورة تفعيل ممارسات محاسبة الاستدامة عبر تطوير سياسات مالية مستدامة، تحسين إدارة المديونية، الاستثمار في التدريب والتكنولوجيا، ودعم المبادرات التنموية والاجتماعية والبيئية لتحقيق التوازن بين الأداء المالي والتنمية المستدامة.
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