مشاكل الاعتراف و القياس المحاسبي للمسؤولية الاجتماعية حسب النظام المحاسبي المالي

الملخص EN

We aim through this research paper to review the most important problems and difficulties that can face professionals in the Algerian business environment, when recognizing and accounting measurement of social responsibility, especially as it relates to the recognizing of components of social activities and assessing their value in a quantitative manner that allows evaluation of social performance as a whole, Using the descriptive analytical method.

And it has been concluded that the recognition process does not constitute an obstacle, or the same problems encountered in the measurement process are not encountered, this is because it mainly relates to the nature of these activities and their measurability, In addition to its complexity and connection with economic activities in its appearance and with other parties in its goals and results.