الدور الوسيط لجودة المعلومات المحاسبية في العلاقة بين المحاسبة عن المسؤولية الاجتماعية و الميزة التنافسية في المنشآت الصناعية : دراسة ميدانية على شركة مصنع سكر كنانة بالسودان

Abstract EN

The study dealt with the mediating role of the quality of accounting information in the relationship between accounting for social responsibility and competitive advantage in industrial establishments, a field study on the Kenana Sugar Factory Company in Sudan.

The problem of the study was that the tremendous development in the second half of the twentieth century exacerbated the problem of environmental pollution, as this negatively affected life in all its forms and public health, which called for associations, bodies, parties, and civil and official organizations to strongly demand the preservation of the environment in general from any pollution that may come from The activity of industrial establishments and others.

The study aimed to know the relationship between accounting for social responsibility, competitive advantage, and the quality of accounting information.

The study used an intentional sample, and the total population was (180) individuals.

It was concluded that the sample size was (122) individuals using the Herbert Arkin equation.

A questionnaire was distributed to them, where (100) questionnaires were retrieved at a rate of )%82(hypotheses, descriptive statistics methods (frequencies, percentages, averages, and deviations), and analytical statistics methods (exploratory factor analysis, AMOS confirmatory factor analysis) were used, through the SPSS statistical package for social sciences.

The study concluded that the company has an annual program for creative projects to improve the services provided to the community.

The information provided by the company is characterized by credibility, justice and high predictive ability for the future.

The company encouraged its employees to take initiatives to improve services to distinguish them from other facilities.

The study recommended increasing the company's interest in encouraging its employees to participate in the activities of the local community through its advertisements, and increasing the company's conduct of surveys to determine the customers' needs and desires on an ongoing basis.