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المحاسبة عن أداء شركات الأعمال الخاصة لمسئوليتها الاجتماعية
Other Title(s)
Accounting for corporate social responsibility
Author
Source
مجلة مركز صالح كامل للاقتصاد الإسلامي
Issue
Vol. 20, Issue 59 (31 Aug. 2016)66 p.
Publisher
Al-Azhar University Saleh Kamel Center for Islamic Economics
Publication Date
2016-08-31
Country of Publication
Egypt
No. of Pages
66
Main Subjects
Economics & Business Administration
Abstract EN
The main objective of this study is to attempt to answer the following two questions: (1) is there a need for accounting for corporate social responsibility performance? and (2) how can the corporate social responsibility performance be measured and reported? To answer the first question, seven reasons were discussed, in this study, why accountants should be concerned with measuring and reporting information on corporate social responsibility performance.
Further, ten approaches of accounting for corporate social performance, suggested in the literature, were reviewed in this study to answer the second question.
These approaches of measuring and reporting information on the corporate social performance were grouped into four categories: (1) inventory approach, (2) cost or oulay approach, (3) program management approach, and cost-benefit approach.
The advantages and disadvantages of each of these four groups have been discussed in this study and the researcher concluded that cost or outlay approach is the best approach to be used for accounting for corporate social responsibility performance at this early stage of development of measuring and reporting information on corporate social responsibility performance.
Some recommendations for further research have been suggested at the end of this study.
American Psychological Association (APA)
الحميدي، سعود حمد. 2016. المحاسبة عن أداء شركات الأعمال الخاصة لمسئوليتها الاجتماعية. مجلة مركز صالح كامل للاقتصاد الإسلامي،مج. 20، ع. 59.
https://search.emarefa.net/detail/BIM-778301
Modern Language Association (MLA)
الحميدي، سعود حمد. المحاسبة عن أداء شركات الأعمال الخاصة لمسئوليتها الاجتماعية. مجلة مركز صالح كامل للاقتصاد الإسلامي مج. 20، ع. 59 (أيار / آب 2016).
https://search.emarefa.net/detail/BIM-778301
American Medical Association (AMA)
الحميدي، سعود حمد. المحاسبة عن أداء شركات الأعمال الخاصة لمسئوليتها الاجتماعية. مجلة مركز صالح كامل للاقتصاد الإسلامي. 2016. مج. 20، ع. 59.
https://search.emarefa.net/detail/BIM-778301
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن ملاحق : ص. 111-134
Record ID
BIM-778301