مدى إمكانية تطبيق محاسبة المسؤولية الاجتماعية في المؤسسات الصحية : دراسة تطبيقية من منظور سلوكي في مستشفى الصدر التعليمي في البصرة

الملخص EN

This study aimed at the possibility of calculating the cost of social performance in health institutions (Sadr Teaching Hospital), through the identification of the extent of awareness of this health management organization of the concept of social responsibility and the areas of application of accounting responsibility in the health institution above.

To achieve the goals of the study was a questionnaire form and distributed by hand on the Department of Finance officials in Sadr Teaching Hospital in Basra, where they were distributed 60 form adopted them for the purpose of analysis and study 50 form design.

The results of the study, said the social enterprise management accounting are not aware of the concept of social responsibility has led to lack of application, also provides search a set of recommendations in order to promote the application of accounting social responsibility in health institutions