دور محاسبة الاستدامة و معاييرها في تحسين المحتوى المعلوماتي لمخرجات النظام المحاسبي في الوحدات الصحية

الملخص EN

The research aims to study and analyze sustainability accounting and its standards for health units and the extent of the impact of this on the accounting system, and also aims to study and analyze the accounting system used in health units, as health units provide services to a large segment of society and thus deplete financial and human resources while providing their programs And its medical activities, as well as its weak accounting system in providing detailed accounting information, Accordingly, the adoption of sustainability accounting standards in health units contributes to improving their accounting system and thus contributing to the process of making informed decisions.

The researcher reached a set of conclusions, the most important of which are: Sustainability accounting is a tool that economic units use to become more sustainable by adopting new policies that have an impact on performance The economic unit and thus contribute to improving the quality of health services.

The governmental accounting system applied in health units is unable to provide information to put sustainability accounting standards into practice, especially with regard to the environmental and social aspect.

Accounting information systems are affected in the environment in which they operate and are affected by it.

Taking into account the changes that take place in the surrounding environment and the possibility of benefiting from them in the field of developing and improving the services provided.