معوقات القياس و الإفصاح المحاسبي لتكاليف المسؤولية الاجتماعية من وجهة نظر عينة من موظفي مجمع صيدال

الملخص EN

Through this study, we aim to shed light on the accounting measurement of social responsibility and its disclosure in the financial statements, as it has become an imperative in light of recent changes that have touched the accounting field, by examining the reality of accounting measurement practices and disclosure in light of the application of social responsibility.

To achieve this goal and make sure of this, we conducted a field study of the Saidal Complex for the pharmaceutical industry in Algeria, where the sample size reached 67 respondents, and the data were analyzed using the statistical program Spss23, and the study concluded with a set of valuable results for measurement and accounting disclosure of costs of social responsibility and its role in improving the quality and reliability of financial statements