- All Journals
- Al-Qadisiyah University
- Basrah University
- Kirkuk University
- Mosul University
- The Iraqi Borad for Medical Specialization
- University of Anbar
- University of Technology
- Al Mustafa University
- Al-Zahraa University for Women
- Alnoor University
- Kunooz University
- Misan University
- Ninevah University
- Tikrit University
- University of Al-Hamdaniya
- University of Kerbala
Over the application fields of accounting for social commitments and their impact on improving the quality of accounting information / field study in the company for the manufacture of cement Bazian – Sulaymaniyah | ||
| journal of kirkuk University For Administrative and Economic Sciences | ||
| Article 1, Volume 5, Issue 2, 2015, Pages 143-179 PDF (763.59 K) | ||
| Abstract | ||
| The current study aimed to show and analyze the reality of the adoption of the areas of accounting for social commitments in the economic unit - the research sample - represented by the dimensions of responsibility towards employees, to consumers , to the community and to the environment , and then the effect applied to improve the quality of accounting information , because the economic units seeking attention aspects of social responsibility beyond the economic aim to maximize their profits to include the environment in which they live , and parties collaborating with them in the service of society as a whole . The study achieved a set of results: the presence of the level of adoption for most areas of social obligations, and there are deficiencies in the accounting system is currently applied to the provision of social information as well as the economic information, and the presence of significant effect of the application fields of accounting for social commitments to improve quality of accounting information and to information users. | ||
| Keywords | ||
| quality of accounting information | ||
|
Statistics Article View: 3,976 PDF Download: 771 |
||