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Display, analyze and evaluate the alternatives selected models used in the measurement and disclosure of corporate social responsibility | ||
| journal of Economics And Administrative Sciences/ University of baghdad | ||
| Article 1, Volume 21, Issue 83, 2015, Pages 381-419 | ||
| Abstract | ||
| The economic development and intense competition may make economic units neglected the social aspect as a service workers and the environment, the community and focus on the economic side and achieve profitability only, which puts it in a position of accountability of trade unions and bodies, environment, health, civil society organizations and the focus of many studies accounting in order to clarify social activities and disclosed in the financial statements, increasing pressure from multiple parties calling for governments to issue laws and regulations oblige economic units to disclose complete and accurate information in a timely manner for all social activities and be subject to the disclosure of the social controls that govern the same financial disclosure. I've included accounting thought in the field to reveal the social responsibility of many of the models that have been proposed for a report on the activities of a social nature exercised by the economic units, which made it so multiplicity of models problem facing accountants when applying accounting social responsibility as the lack of agreement on a particular model this means that the application difference between them and thus unable to provide a standard of comparison in susceptibility to social accounting reports. The aim of this search is identify uniform method for measurement disclosure of the social responsibility that consoldition contribute in used methods by accountants and those engaged in it This current search was reached to conclusion that the multiplicity of measurement disclosure methods for social responsibility was lost the unify the taken decision in the identify requairments of social responsibility from economic unity. | ||
| Keywords | ||
| social responsibility; models of disclosure | ||
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