The need to activate the concept of social responsibility accounting has increased, especially in light of the difficult economic challenges and the increase in competition between companies (Shahwan, et, al., 2022). This study aims at identifying the impact of the applying social responsibility accounting on the financial performance of public shareholding companies listed on the Amman Stock Exchange during of the Corona pandemic. To achieve the aim of this study, the researcher developed a questionnaire, where the study population consisted of public shareholding companies and the population was (173) company according to the Amman Stock Exchange. In this study the questionnaires used to collect the data, and the SPSS used to analyze the data. This study finds that there is a significant impact of social responsibility accounting on the financial performance represented by the return on assets for public shareholding companies listed on the Amman Stock Exchange during of the Corona p