مجلة دراسات الإنسان و المجتمع

Financial accounting has become seen as a system whose main objective is to extract and communicate accounting information that benefits its users to make their decisions, where this information should be characterized by several characteristics, features and foundations that should be used to judge the usefulness of such information, and is considered social responsibility information in a category Accounting information that affects the decision-making process. Where the importance of research lies the importance of the model which is to solve the problem of disclosure of social responsibility information as well as the extent to which it provides information to serve decision makers, this research came with the aim of identifying the availability of the qualitative characteristics of accounting information in the model G.N.Y and to achieve the goal of research researchers prepared It was distributed to the research community consisting of employees in the credit department of public and private commercial banks within Misrata city as they were a user of financial reports, and was analyzed using the statistical package program )SPSS(, as the descriptive statistics (number and ratios) were used to extract Percentages of personal data of the interrogators, the average arithmetic, and the standard deviation of all other questionnaire questions, in order to identify the general directions of the answers of the respondents, and the study reached many results, most notably that the qualitative characteristics of accounting information are available ( Convenience, understanding, reliability, comparability) in G.N.Y model. Keywords: G.N.Y:, qualitative characteristics, disclosure of social responsibility.