Personal Accounting and Its Role in Activating Social Responsibility from an Islamic Point of View in the Libyan Environment

Abstract

This study aimed to identify the role of personal accountability in activating social responsibility in the Libyan environment at the level of community members who are legally and legally mandated to perform the duties entrusted to them, each in its own time and place. 

To achieve the objectives of the study, the researchers adopted the method of observation and personal interview as a main tool for data collection. A random sample was surveyed that included some sectors that provide public services to the Libyan citizen.  

The study reached several results, the most important of which are: that there is neglect, neglect and almost complete paralysis in most sectors that provide public services to the Libyan citizen, and the absence of accounting and administrative control over these sectors (transactional accounting), and the absence of personal accountability (self-accounting), which led to the absence of Social responsibility and its role in building and advancing society on scientific foundations.

Accordingly, the study recommended activating the accounting systems within the economic units in a scientific manner in accordance with the internationally recognized accounting rules and standards (accounting for all kinds of transactions), and activating the role of personal accounting (self-accounting) through raising the awareness of the members of the society actual awareness that moves the conscience of each of them through an educational system and curricula. Scientific studies in all educational levels are derived from the Book of God and the Sunnah of His Messenger, may God’s prayers and peace be upon him, and highlighting the role of personal accounting as a basic scientific base on which the science of accounting is based in general, through conducting research and holding periodic conferences and symposia. and humanity in general