مدى توفر مقومات تطبيق المحاسبة عن المسؤولية الاجتماعية من قبل الشركات المدرجة بسوق الأوراق المالية الليبي : دراسة حالة الشركة الأهلية للإسمنت المساهمة بمدينة الخمس

الملخص EN

The study aimed to know the extent to which the employees of the financial management of the National Cement Company realized the contribution to the concept of social responsibility and studied the availability of the components of accounting for social responsibility in the management of the National Cement Company.

The study adopted the descriptive analytical approach to survey the opinion of the sample of the study, (57).

The researchers used the list of questionnaire to collect the data after the arbitration, where the number of forms valid for analysis (27) form, and after the statistical analysis was reached to the several of the most important results: there is an awareness of the concept of responsibility by employees of financial management in the National Cement Company contribution, I have the National Cement Company most of the elements of the application of social accounting, weak laws and regulations and the regulations that require the company to disclose their social performance is available.

Based on the results of the study, the researchers made several recommendations, the most important of which are: the development of laws, regulations and regulations that oblige companies to disclose their social performance in order to ensure the application of accountability for social responsibility; the need to provide training programs for financial management staff at home and abroad to develop their accounting skills.

To develop an accounting model of social responsibility that is easy to understand and apply at the lowest possible cost.