The case study entitled “The Extent of Applying Social Responsibility Accounting and Its Impact on Rationalizing Government Expenditure in the Directorate of Persons with Disabilities and Special Needs” was prepared by Assistant Lecturer Ali Merza Al-Issawi. The study aimed to measure the level of management awareness of this concept and to analyze its application through its economic, social, and environmental dimensions, as well as its impact on the optimal use of financial resources. The results showed a high level of implementation of Social Responsibility Accounting within the directorate, with a clear significant effect of management awareness on improving expenditure rationalization. The economic dimension was found to be the most influential, followed by the environmental and then the social dimension. The study recommended strengthening this concept and adopting clear measurement mechanisms to achieve balance among the different dimensions, thereby contributing to improved institutional performance and supporting sustainable development.