إستخدام محاسبة المسؤولیة الاجتماعیة لتحسین أداء العاملین دراسة حالة: مدیریة الشؤون الاجتماعیة سوناطراك- وكالة بسكرة

Abstract

This study aims to highlight the impact of the use of social responsibility accounting in improving the performance of employees of the Directorate of Social Affairs Sonatrach - Biskra Agency, and to achieve this goal, the descriptive analytical approach was used, through the desk survey and the method of a case study to project the theoretical side on the field reality through a set of documents and documents submitted by the Accounting Department and the interest of users in the institution under study, as the questionnaire tool was used in order to know the institution's perceptions about the variables of the study. Among the most important findings: ✓The presence of a statistically significant effect at a significant level(α=0.05) To hold social responsibility accountable in improving the performance of employees of the Directorate of Social Affairs Sonatrach - Biskra State. The study concluded with many recommendations and suggestions, the most important of which are: ✓ The need to review the financial accounting system (SCF) to add several points and new information related to how to apply social responsibility accounting. ✓ The institution must adopt models related to accounting disclosure of social responsibility towards employees, proposed by researchers and specialists in the field of social responsibility accounting.