إطار مقترح لمراجعة أنشطة محاسبة الاستدامة و أثرها على قيمة المنشأة : دراسة ميدانية على مراجعي الحسابات المزاولين

الملخص EN

The main objective of this study is to develop a proposed framework for reviewing the activities of sustainability accounting for Palestinian businesses and to know the impact of this framework on the value of these establishments in general and then determine the responsibility of the external auditor to review the sustainability accounting activities and clarify its role in the community conservation.

The questionnaire was used as a tool to be distributed in a comprehensive survey to 150 auditors of the accountancy and auditing profession, according to the disclosure of an annex from the Palestinian Accountants and Auditors Association.

The researchers found that there is a positive correlation between the "review on sustainability accounting activities and the proposed framework" and "maximizing the value of the enterprise" and in the same direction, it is clear that any change in the audit of sustainability accounting activities is followed by a change in the value of the enterprise in the same direction, Any change in the proposed framework for the review of sustainability activities is followed by a change in the value of the enterprise and in the same direction.

The two researchers recommended that the special legislation should be issued for the adoption of the audit on the activities of sustainability accounting combined (environmental, economic and social activities), the adoption of the proposed framework by the higher authorities and the recommendation to apply it at the level of Palestinian businesses.