مشاكل القياس المحاسبي للمسؤولية الاجتماعية

Abstract

The aim of this study is to test the problems of accounting measurement of corporate social responsibility (standards, costs, benefits) from the point of view of accountants, governor accountants and accounting experts in order to be familiar with accounting measurement problems in the financial statements. Nowadays, the accounting measurement of social responsibility is one of the most important contemporary topics, which looks at the process of testing the measures of social performance of the establishments and the disclosure of information in the evaluation of performance, we followed the exploratory method to analyze the technique of the application which processed using the program SPSS and recourse to the Excel program, we obtained the following main results: One of the most important problems of the accounting measurement of social responsibility is the lack of adoption of standards and financial statements and reports on social accounting which is a result of the lack of interests of Algerian institutions in accounting for social responsibility. Moreover the weakness of the role of the media in spreading the culture of social responsibility and seeking of social significant information by stakeholders.