دور المحاسبة عن المسئولية الاجتماعية في القياس المحاسبي للتكاليف الاجتماعية دراسة ميدانية على شركتي اسمنت عطبرة واسمنت السلام

Abstract

This study aims to study and analyze the concept of social responsibility accounting and how accounting measurement of social activities is effective and draw highlight of the recent developments in the field of accounting thought, which is accounting for social responsibility branch and assess the role of social accounting help investors to rationalize investment decisions and recognize the contributions of researchers on how to measure corporate social performance Atbara cement and cement peace. The study found a sound system for CSR activities made it possible to measure social activities reports on financial statements of Atbara cement and cement company, to make rational decisions in Atbara cement companies and cement peace. Recommended that the attention and interest of researchers and academic subject and measurement of social responsibility accounting and disclosure the transparency in financial reporting.