دراسة أثر نظام المحاسبة الاجتماعية في تبني مفهوم المسؤولية الاجتماعية : دراسة ميدانية لبعض المؤسسات الاقتصادية بولاية سطيف

Abstract EN

The study criticized the traditional accounting disclosure portal, which specializes in economic and financial information, financial disclosure or disclosure of economic activities in the form of cash.

I t reflects the point of view of economic stakeholders and ignore transactions, that may have important effects on the well-being of the community in the various categories, These categories are not sufficient disclosure and do not have the power or authority to obtain the information necessary to meet their needs and make their own decisions.

However, this situation has led to the emergence of social responsibility accounting of Major objectives the provision of information and social reporting, which would reflect the commitment of economic institutions social performance disclosure in order to provide enough useful information on good decisions by various relevant parties