استخدام محاسبة المسؤولية الاجتماعية لتحسين المعلومة المحاسبية دراسة حالة : مديرية الشؤون الاجتماعية لسونا طراك-بسكرة

Abstract EN

This study aims to clarify how to use social responsibility accounting to improve the accounting information of the Directorate of Social Affairs Sonatrach - Biskra-, and to achieve the goals of the study we relied on the field study method, where we tried to prepare financial statements modified with a social impact as a proposed model, and this study concluded that: The application Accounting for social responsibility with institutions leads them to achieve accounting information that is more transparent and comprehensive for all parties that use it, and also enables them to assess their social performance.