أثر معايير محاسبة الاستدامة على التدقيق الاجتماعي و انعكاسهما على أسس محاسبة المسؤولية الاجتماعية

Other Title(s)

An effect of sustainability accounting standards on social audit and their reversal on the foundations of social responsibility accounting

Joint Authors

الجبوري، محمد هاشم حمود
التميمي، حيدر كاظم نصر الله حسين
الخزرجي، ريم سعدي حسن

Source

مجلة كلية بغداد للعلوم الاقتصادية الجامعة : مجلة علمية محكمة نصف سنوية تعنى بالدراسات و البحوث الاقتصادية و الإدارية و المعلوماتية

Publisher

Baghdad College of Economic Sciences University

Publication Date

2020-12-31

Country of Publication

Iraq

No. of Pages

17

Main Subjects

Financial and Accounting Sciences

Topics

• Social responsibility
• Social accounting

English Abstract

After Sustainability Was Characterized By The Compatibility And Complementarity In Economic, Technological, Social, Environmental, Risk, And Also Governance Factors, It Made Them A Great And Future Prospect For The Next Generations Meaning That It Is Linked With The Macroeconomy.

Besides, This Development Results In A Clear Interest In New Indicators Of Performance, Such As The Use Of The Welfare Index.

.

The Purpose Of This Paper Is To Recognize Indicators Of Accounting Sustainability Standards And Their Applicability, And The Quality Of That Application In Managing Social Auditing.

Furthermore, The Importance Of Applying These Indicators To The Assessment Of The Fundamentals Of Accounting In The Field Of Social Responsibility.

Based On The Results Of The Questionnaire, Which Has Been Submitted To Several Scientists With Knowledge And Experience In The Field Of Accounting And Auditing.

The Study Gave Several Conclusions, The Most Significant Of Which Is That Applying Accounting Sustainability Standards And Evaluating The Foundations Of Social Auditing Contribute To Evaluating The Foundations Of Social Responsibility Accounting.

The Study Gave Several Recommendations, The Need To Give Attention To Social Auditing And Provide Its Unit, To Reflect On The Evaluation Of The Foundations Of Social Responsibility Accounting, And Following The Standards Of Sustainability Accounting.

Data Type

Conference Papers

Record ID

BIM-1261595

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