مدى إدراك أهمية محاسبة المسؤولية الاجتماعية من قبل مؤسسات قطب المحروقات لولاية سكيكدة

الملخص EN

The study aimed to identify the importance of social responsibility accounting by the institutions of hydrocarbons pole in Skikda, through the survey of the opinions of the members of the sample of the study, the analytical descriptive approach was used in the theoretical and applied aspect, and to apply this study 60 questionnaires were prepared and distributed to sub-managers, financial managers, heads of departments, accountants and financial frameworks, and in order to analyze the results and test the hypotheses were based on the statistical program spss.

One of the most important findings was the awareness among the departments of the institutions of hydrocarbons pole in Skikda of the importance of social responsibility accounting, due to their interest in the field of their workers and the field of environmental conservation in a wide and then the field of clients on an average basis, while the community area did not receive attention.