واقع تطبيق مجالات المحاسبة عن المسؤولية الاجتماعية في البيئة المحاسبية الجزائرية : دراسة ميدانية لعينة من ممارسي مهنة المحاسبة و المهتمين في مجال المحاسبة

الملخص EN

This study aimed to identify the reality of the application of accounting for social responsibility in Algeria from the point of view of professionals and those who are interested in this activity.

To achieve the objectives of this study, we have applied the descriptive analytic approach, and to process the data and test the hypotheses of the study, a statistical program (Spss 23) was used by distributing 120 questionnaires to workers in the field of accounting and university professors.

The study concluded that there is an awareness of the concept of accountability for social responsibility accountants, and that there is an impact of the areas of accountability for SR in the field of environment, in addition to the contribution of the crowned, and the least public contribution (society) in Algeria