دور محاسبة الاستدامة و معاييرها في تحسين المحتوى المعلوماتي لمخرجات النظام المحاسبي في الوحدات الصحية
Joint Authors
الرايات، أفراح لفته عبد
خلاوي، ستار جابر
Source
مجلة الكوت للعلوم الاقتصادية و الإدارية
Issue
Vol. 12, Issue 37 (30 Sep. 2020), pp.41-83, 43 p.
Publisher
University of Wasit College of Administration and Economics
Publication Date
2020-09-30
Country of Publication
Iraq
No. of Pages
43
Main Subjects
Financial and Accounting Sciences
Topics
- Researchers
- Information systems
- Medical care
- International economic integration
- Accounting
- Public finance
- Human resources
- Social aspects
- Accounting information systems
Abstract EN
The research aims to study and analyze sustainability accounting and its standards for health units and the extent of the impact of this on the accounting system, and also aims to study and analyze the accounting system used in health units, as health units provide services to a large segment of society and thus deplete financial and human resources while providing their programs And its medical activities, as well as its weak accounting system in providing detailed accounting information, Accordingly, the adoption of sustainability accounting standards in health units contributes to improving their accounting system and thus contributing to the process of making informed decisions.
The researcher reached a set of conclusions, the most important of which are: Sustainability accounting is a tool that economic units use to become more sustainable by adopting new policies that have an impact on performance The economic unit and thus contribute to improving the quality of health services.
The governmental accounting system applied in health units is unable to provide information to put sustainability accounting standards into practice, especially with regard to the environmental and social aspect.
Accounting information systems are affected in the environment in which they operate and are affected by it.
Taking into account the changes that take place in the surrounding environment and the possibility of benefiting from them in the field of developing and improving the services provided.
American Psychological Association (APA)
الرايات، أفراح لفته عبد وخلاوي، ستار جابر. 2020. دور محاسبة الاستدامة و معاييرها في تحسين المحتوى المعلوماتي لمخرجات النظام المحاسبي في الوحدات الصحية. مجلة الكوت للعلوم الاقتصادية و الإدارية،مج. 12، ع. 37، ص ص. 41-83.
https://search.emarefa.net/detail/BIM-1266802
Modern Language Association (MLA)
الرايات، أفراح لفته عبد وخلاوي، ستار جابر. دور محاسبة الاستدامة و معاييرها في تحسين المحتوى المعلوماتي لمخرجات النظام المحاسبي في الوحدات الصحية. مجلة الكوت للعلوم الاقتصادية و الإدارية مج. 12، ع. 37 (2020)، ص ص. 41-83.
https://search.emarefa.net/detail/BIM-1266802
American Medical Association (AMA)
الرايات، أفراح لفته عبد وخلاوي، ستار جابر. دور محاسبة الاستدامة و معاييرها في تحسين المحتوى المعلوماتي لمخرجات النظام المحاسبي في الوحدات الصحية. مجلة الكوت للعلوم الاقتصادية و الإدارية. 2020. مج. 12، ع. 37، ص ص. 41-83.
https://search.emarefa.net/detail/BIM-1266802
Data Type
Journal Articles
Language
Arabic
Notes
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Record ID
BIM-1266802