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
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
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
American Psychological Association (APA)
الخزرجي، ريم سعدي حسن والتميمي، حيدر كاظم نصر الله حسين والجبوري، محمد هاشم حمود. 2020-12-31. أثر معايير محاسبة الاستدامة على التدقيق الاجتماعي و انعكاسهما على أسس محاسبة المسؤولية الاجتماعية. . العدد الخاص (2020)، ص ص. 187-203.بغداد، العراق : كلية بغداد للعلوم الاقتصادية الجامعة،.
https://search.emarefa.net/detail/BIM-1261595
Modern Language Association (MLA)
الجبوري، محمد هاشم حمود....[و آخرون]. أثر معايير محاسبة الاستدامة على التدقيق الاجتماعي و انعكاسهما على أسس محاسبة المسؤولية الاجتماعية. . بغداد، العراق : كلية بغداد للعلوم الاقتصادية الجامعة،. 2020-12-31.
https://search.emarefa.net/detail/BIM-1261595
American Medical Association (AMA)
الخزرجي، ريم سعدي حسن والتميمي، حيدر كاظم نصر الله حسين والجبوري، محمد هاشم حمود. أثر معايير محاسبة الاستدامة على التدقيق الاجتماعي و انعكاسهما على أسس محاسبة المسؤولية الاجتماعية. .
https://search.emarefa.net/detail/BIM-1261595