مدى تطبيق مجالات محاسبة المسؤولية الاجتماعية و أثرها على تحسين جودة المعلومات المحاسبية : دراسة ميدانية في مؤسسات قطب المحروقات سكيكدة

الملخص EN

The current study aimed to show and analyse the reality of application of social responsibility accounting areas in the institutions of hydrocarbons pole in Skikda, represented by the dimensions of responsibility towards its employees, customers, the community, and the direction of the environment, and thus the impact of its application on improving the quality of accounting information for decision-making.

and to apply this study, the analytical descriptive approach was used through the distribution of 60 questionnaires to the financial departments of the institutions in question, and in order to analyse the results and test the hypotheses, we relied on the statistical program spss.

One of the most important findings was that the institutions in question were committed to applying the areas of social responsibility accounting to their employees, the environment and customers, but show no commitmentto the community area, and also, it shows no impact on applying social responsibility accounting areas to improving the quality of accounting information in the institutions under study.