أثر الإفصاح المحاسبي في وسائل التواصل الاجتماعي على قيمة المنظمة و استدامتها : دراسة ميدانية

الملخص EN

This study aimed to examine the effect of voluntary or narrative accounting disclosure in social media on stakeholders' perceptions of the value and sustainability of organizations.

It dealt with the characteristics of accounting disclosure in terms of the type of reporting and disclosure, the mechanisms of presenting information, the publishing techniques available on social media.

It also dealt with the relations as independent variables with the level of financial and CSR performance of corporations, as an intermediate variable, and then with the value of the organization and its sustainability as a dependent variable.

It conducted a field study on a sample of Saudi companies that use social media to disclose and report on their performance ( 24 companies ), The researcher used several statistical methods to analyze the collected data and test the research hypotheses such as T test for independent samples and the multiple stepwise regression test.

The results showed that companies according to their level of financial and social performance vary in the types of voluntary accounting disclosure Which is based on the means of social communication, companies that achieve strong performance using the assertive pattern of disclosure and the associated mechanisms of presentation and oriented dissemination by means of social media, while companies that are characterized by weakness and inability to compete uses the defensive pattern of disclosure on social media.

The results also show that the assertive accounting disclosure positively affects the perceptions of stakeholders ( value of the organization) and performance, and pointed out that the outstanding companies in their financial performance, which reveals their Social responsibility on social media does not only have a positive effect on stakeholders' evaluation of their value and sustainability, but also on the level of participation of stakeholders in raising the efficiency of external performance of these companies and achieving their sustainability.