أهمية محاسبة المسؤ ولية الاجتماعية في تحسين الافصاح عن المعلو مة المحاسبية

Abstract

The subject of our study revolved around the importance of social responsibility accounting in improving the disclosure of accounting information, and to achieve the objectives of the study, the field study method was relied upon, and the subject of our study included a comprehensive view of the concept and importance of accounting information and the characteristics of awareness of accounting information, as well as the concept, standards and methods of measuring the quality of accounting information and disclosure of accounting information, and we touched on the concept, importance and principles of social responsibility, as well as the concept of social responsibility accounting, measurement and accounting disclosure of social responsibility, and responsibility is considered Social among the challenges facing institutions because. We have found through the field study applied in the Biskaria Cement Company in Biskra that the application of social cost accounting in institutions helps in accounting disclosure by providing information on social costs in the financial statements leads to the achievement of transparent and more comprehensive accounting information for all parties used, as well as their social empowerment