أثر القياس و الإفصاح المحاسبي لأنشطة المسؤولية الاجتماعية على فاعلية و جودة التقارير المالية : دراسة ميدانية للشركة السودانية للاتصالات المحدودة "سوداتل"

الملخص EN

This research addressed impact of the accounting measurement and disclosure of activities social responsibility on the effectiveness and quality of financial reports.

so the main problematic of this research is keen to raise the following questions Did the measurement and disclosure for social responsibility of telecommunications companies affect the efficiency of financial reports.

Did the measurement and disclosure for social responsibility affect the quality of financial reports? The research aimed to clarify the concept of social responsibility accounting and measure and test the effect of accounting disclosure on financial reports and measurement of social performance.

To achieve the objectives of the study was the use of the curriculum.

When the formulation of hypotheses scientific research and use the two researchers the questionnaire as tool to collect data.

Which reflect the views sample analysis research which was cruising through the use of the program SPSS.

The researcher to prove the validity of hypotheses linking variables.

Through fthinstrument panel and disclosure activities social impact is positive on the quality and efficiency financial reports.