أثر تطبيق محاسبة المسؤولية الاجتماعية على تحسين جودة المعلومات المحاسبية: دراسة حالة مديرية توزيع الكهرباء والغاز سونلغاز بتيبازة

الملخص EN

This study aimed to clarify the impact of the application of social responsibility accounting on improving the quality of accounting information in the directorate of electricity and gas distribution (Sonelgaz) in Tipaza, the study relied on the descriptive analytical method, and the data were collected using a questionnaire, where the form was distributed to a group of (47) heads of departments, cadres, accountants and financiers, and the data was analyzed and processed using the SPSS program.

this study concluded that the study sample is fully aware and aware of what is known as social responsibility and accountability and that its application increases the quality of accounting information, as well as the importance that is reflected on the institution and the beneficiary parties.