واقع تطبيق المحاسبة الاجتماعية بالمؤسسة العمومية الاقتصادية : اتصالات الجزائر-المديرية العملية برج بوعريريج نموذجا

Abstract EN

Institutions and their responsibilities towards society are among the controversial topics day after day, and this is what falls under the framework of “social.

responsibility” of institutions, meaning reaching a system that is more understanding and awareness of the laws of the environment and society.

Social responsibility in the current era is one of the most prominent challenges facing business organizations.

In general and the economic sectors in particular, and this is due to the great importance that they assume in the various activities carried out by the corporation.

Make professional accounting organizations to pay attention to this and the so-called "social responsibility accounting", which is considered one of the latest stages of accounting development, increased interest in the subject of social responsibility accounting in the late twentieth century.

Through this research paper, we will try to know the reality of applying social accounting in the Algerian enterprise, through a field study at the public economic corporation, Algeria Telecom.