واقع الإفصاح المحاسبي عن المسؤولية الاجتماعية في المؤسسات الاقتصادية دراسة استطلاعية لعينة من المؤسسات الاقتصادية بولاية بسكرة

Abstract

This study aims at highlighting the reality of accounting disclosure on socio-responsibility in Algerian economic institutions, and try to drop this on some economic institutions in Biskra, by studying a sample of 36 sample, using the Excel tables for data discharge, And the statistical packet for social sciences (SPSS) for data processing, analysis and interpretation of results. The study has reached many of the most important results: that economic institutions have not recognized the importance of disclosure of social responsibility, for several reasons for the absence of laws, legislation and regulations that are required to disclose social responsibilit