{"id":4765,"date":"2025-12-30T15:58:12","date_gmt":"2025-12-30T15:58:12","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=4765"},"modified":"2025-12-30T15:58:13","modified_gmt":"2025-12-30T15:58:13","slug":"%d8%af%d9%8a%d9%86%d8%a7%d9%85%d9%8a%d9%83%d9%8a%d8%a7%d8%aa-%d8%a7%d9%84%d8%b9%d9%84%d8%a7%d9%82%d8%a9-%d8%a8%d9%8a%d9%86-%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d8%a7%d9%84%d9%85%d8%b3%d8%a4%d9%88","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=4765","title":{"rendered":"\u062f\u064a\u0646\u0627\u0645\u064a\u0643\u064a\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u0633\u0648\u064a\u0642\u064a \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0627\u0644\u0644\u064a\u0628\u064a \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 ” \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0634\u0631\u0643\u0629 \u0644\u064a\u0628\u064a\u0627\u0646\u0627 \u0641\u0631\u0639 \u0633\u0628\u0647\u0627”"},"content":{"rendered":"\n

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Abstract:<\/strong><\/p>\n\n\n\n

 This study aims to assess the impact of corporate social responsibility (CSR) accounting\u2014represented through its three dimensions of disclosure, social costs, and measurement\u2014on the marketing performance of Libyana Mobile Phone Company. Marketing performance was examined through corporate image, market share, and employee satisfaction. The study employed Partial Least Squares Structural Equation Modeling (PLS-SEM) using the Disjoint Two-Stage Approach to ensure precise analysis of data collected from 74 employees. Results from the first stage revealed noticeable variation in indicator strength across the CSR dimensions, with disclosure and social costs emerging as the most representative components of the construct, while the measurement dimension showed no significant contribution. The findings further indicated an absence of statistically significant relationships between CSR dimensions and the marketing performance indicators, alongside negative effects in some paths, particularly those related to disclosure, suggesting a misalignment between CSR spending and reporting and how employees perceive the strategic or marketing value of such activities. The study concludes that CSR accounting practices at Libyana require substantial improvements in measurement, disclosure quality, and the strategic alignment of social initiatives with marketing objectives, in line with previous literature emphasizing the importance of transparent reporting and coherent CSR investments for achieving meaningful positive outcomes.<\/p>\n\n\n\n

Keywords: Corporate Social Responsibility Accounting; CSR Disclosure; Social Costs; Accounting Measurement; Marketing Performance; Corporate Image; Market Share; Employee Satisfaction; PLS-SEM; Libyana Mobile Phone Company.<\/strong><\/p>\n\n\n\n

\u0627\u0639\u062f\u0627\u062f : <\/p>\n\n\n\n

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Abdalmunaem Saleh Abuenniran Igrirah<\/strong><\/p>\n\n\n\n

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<\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"

\u0627\u0644\u0645\u0644\u062e\u0635:  \u062a\u0647\u062f\u0641 \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u062a\u062d\u0644\u064a\u0644 \u0623\u062b\u0631 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0628\u0623\u0628\u0639\u0627\u062f\u0647\u0627 \u0627\u0644\u062b\u0644\u0627\u062b\u0629 (\u0627\u0644\u0625\u0641\u0635\u0627\u062d\u060c \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0627\u0644\u0642\u064a\u0627\u0633) \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u0633\u0648\u064a\u0642\u064a \u0641\u064a \u0634\u0631\u0643\u0629 \u0644\u064a\u0628\u064a\u0627\u0646\u0627 \u0644\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a\u060c \u0645\u0645\u062b\u0644\u0627 \u0641\u064a \u0627\u0644\u0635\u0648\u0631\u0629 \u0627\u0644\u0630\u0647\u0646\u064a\u0629 \u0648\u0627\u0644\u062d\u0635\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0648\u0631\u0636\u0627 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0648\u0630\u0644\u0643 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0646\u0647\u062c \u0646\u0645\u0630\u062c\u0629 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0627\u062a \u0627\u0644\u0647\u064a\u0643\u0644\u064a\u0629 PLS-SEM \u0648\u0641\u0642 \u0627\u0633\u0644\u0648\u0628 \u0627\u0644\u0645\u0631\u062d\u0644\u062a\u064a\u0646 \u0627\u0644\u0645\u0646\u0641\u0635\u0644\u0629” (Disjoint Two-Stage Approach) \u0644\u0636\u0645\u0627\u0646 \u062f\u0642\u0629 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0627\u0629 \u0645\u0646 (74) \u0645\u0648\u0638\u0641\u0627. \u0623\u0638\u0647\u0631\u062a \u0646\u062a\u0627\u0626\u062c …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[154],"tags":[],"class_list":["post-4765","post","type-post","status-publish","format-standard","","category-154"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4765","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4765"}],"version-history":[{"count":1,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4765\/revisions"}],"predecessor-version":[{"id":4766,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4765\/revisions\/4766"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}