دور المحاسبة عن المسؤولية الاجتماعية في تعزيز علاقة المواطن مع منظمات الإعمال

Abstract EN

The researchers seek to shed light on the importance of social responsibility to business organizations in the direction of the society in which they operate.

Accounting for social responsibility is one of the latest stages of accounting development, which was created as a result of the increasing size and decisions of companies with large financial, social and economic impacts.

The growing global interest in globalization towards social welfare and environmental preservation has led most countries to commit business organizations to two types of responsibility: the special responsibility of the Organization, which is reflected in the achievement of the highest profits and the collective responsibility of the social welfare of the members of society.

The evaluation of any business organization on its profitability or financial position only has emerged a lot of modern concepts in the fields of economic, technological and administrative The most prominent of these concepts is the concept of "accounting for social responsibility," and in this regard must be considered To the business organizations as a subsystem of social subsystems of a larger system of which is society.

The researchers concluded that there is not enough interest from officials to compel business organizations to account for social responsibility, which leads to the establishment of a mechanism whereby companies are required to assume social responsibility when carrying out any future business or projects