مدى إدراك المؤسسات الاقتصادية لأهمية المحاسبة و الإفصاح عن المسؤولية الاجتماعية : دراسة ميدانية على عينة من المؤسسات الاقتصادية بولاية المسيلة

Abstract EN

This study aims to find out the extent to which the companies understands the importance of accounting and disclosure of social responsibility, Through a field study on a sample of companies in the state of M'sila, Where the questionnaire was used as a basic tool for collecting information, and the sample on which the study was conducted consisted of (48) frameworks distributed among several institutions.

The study reached several results, the most important of which is that the companies in the Wilayat of M'sila realizes to a high degree the importance of accountability and disclosure of social responsibility.