تقويم مدى ملاءمة معايير المحاسبة الدولية في تطوير المحاسبة عن المسؤولية الاجتماعية

Abstract

The literature of accounting is full of information about social responsibility
accounting to enrich it with intellectual contributions and to set out a theoretical
and practical framework for the economic units. This intellectual trend in
accounting has not got enough attention from accounting societies and international
organizations among them is international accounting standards committee. This
committee has to issue standards that help assessing and declaring different
economic activities for a variety of organizations regardless of the social dimension
of the economic until and its interaction with the environment. The committee has
played an active role in developing this trend intellectual and spread it through
accounting standards which control the accounting performance in this respect. The
international accounting standards are considered, accountingly, unappropriate
completely to develop accounting about social responsibility.