Obstacles to Disclosure of Social Responsibility au the national Oil Corporation (from the perspective of employees of the national oil corporation and the Audit Bureau)

ABSTRACT

This study aims to identify the constraints of social liability disclosure, and in order to achieve this goal the researcher tried to indicate to the most important obstacles that facing the Audit Bureau and the National Oil Corporation on the disclosure of social liability, and to provide appropriate scientific recommendations in light of the achieved results, the sample of the study was limited to the employees of the National Oil Corporation and the Audit Bureau.

This study relied on secondary data, by reference to a collection of books and related previous publications and studies, a scientific questionnaire survey was quoted and developed to collect preliminary data, the questionnaire was divided to 5 sections, the first section concerning sample individuals, the second section focused on the legal and regulatory constraints, the third section detailed the scientific and professional obstacles, the fourth section was devoted to identify the cultural and social constraints, the fifth section shed the light on the financial constraints. A 100 questionnaire were distributed, 78 questionnaires were recovered, and 73 questionnaires have been adopted. The study used many of the statistical methods, through the statistical program SPSS (Statistical Package for Social Sciences), for testing hypotheses, analyzing data, and interpreting the results.

The study was relied on the aforementioned when testing the hypotheses, the existence of regulatory legal constraints that limiting the disclosure of social liability in the National Oil Corporation, and the existence of scientific and professional constraints that limiting the disclosure of social liability in the National Oil Corporation, and the existence of financial constraints limiting the disclosure of social liability in the National Oil Corporation, there are no cultural and social constraints, and the opinions of the employees in the National Oil Corporation and the Audit Bureau do not differ.

Based on the findings of the study, the researcher recommends to use the basics of disclosure in respect to the activities determining the social liability in the National Oil Corporation, and to enact legislation that adopting the disclosure of social liability, and the development and training of accountants in the National Oil Corporation.