أثر الإفصاح عن تكلفة المسئولية الاجتماعية في جودة المعلومات المحاسبية لشركات الاتصالات السودانية

الملخص EN

This study aims ai analyzing the reality of accounting disclosure with respect to the social responsibility concerning four dimensions: community service cost, personnel serv ice cost, customer service cost and environmental service cosl, and to figuring out that cffcct on the quality of accounting information at the Sudanese telecommunications companies.

The study followed the analytical descriptive approach to describe and analyze this phenomenon by using a question- naire.

where 200 questionnaires were distributed and ISO were analyzed.

The main findings of the study camc as fol- lows: these companies are very interested in the variables of the study regarding the disclosure of social responsibility and accounting information quality.

Yet there is no significant impact for the disclosure of community service costs on the quality of accounting information.

Also, there is a significant impact for disclosure of service costs, customer costs, and environmental services cosl, on the quality of accounting information.

Moreover, there arc no differences in the average of the responses of the study population according to the different demographic variables.

The study recom- mended that, these companies have to disclose the community service coSIs in their financial reports, and to consider all the dimensions of social responsibility by reflecting that in their financial reports.