دور الافصاح المحاسبي للتكاليف الاجتماعية على قرارات الشراء للمستهلك : بحث تطبيقي في عينة من الشركات الصناعية العراقية

Abstract EN

The research aims at identifying the role played by the accounting disclosure of CSR in influencing the consumer decision to purchase goods, as well as providing the appropriate methods by which to measure the social elements and measure their correlation with the growth of sales.

In order to achieve this objective, the research used the inductive method in the theoretical and analytical methods in the practical aspect for the purpose of testing the hypothesis of research in a sample of the Iraqi industrial companies listed in the Iraqi Stock Exchange for the financial years 2016-2017-2018.

The most important finding of the research is that accountability of social responsibility is one of the most important elements that require Iraqi companies to do more to pay attention to them because they represent their commitment to the social aspects towards external parties and there is a disparity between companies on social spending due to the different nature of each company And weak demand for products.

While the research recommended the need for Iraqi companies to pay attention to the basic elements that achieve the appropriate disclosure of social costs and in a way that contributes to the satisfaction of consumers and owners as well as to make more efforts in Sibil to spread awareness and social culture among its employees for the purpose of maintaining products and achieving the optimal production, Increased demand and consumption