متطلبات تطبيق المحاسبة عن المسؤولية الاجتماعية في المؤسسة الاقتصادية دراسة حالة المؤسسة الجزائرية لصناعة الأنابيبALFAPIPE

Abstract

This study aims to determine the Requirements for the application of social responsibility accounting in the business corporation and to create a reference guide for corporations wishing to apply social responsibility accounting based on a special questionnaire characterized by the ability to convert it into an accounting model called the social financial performance table, in order to test the hypotheses of the study we used the descriptive analytical method on the theoretical part, as required by the nature of the study, in addition to the historical method in the parts related to the emergence and development of social responsibility accounting. As for the practical pert, which took place in the Algerian fabrication of pipes -ALFAPIPE - in the Ghardaia - with the aim of applying the results obtained from the theoretical part, where the quantitative method was used In order to measure costs and then read and analyze the outputs of the accounting model proposed in this study, this study create a reference guide for corporations wishing to apply social responsibility accountingnamed « UNI-47 Social Responsibility Report »referring to University of Ghardaia, as well as the pyramid of practical requirements for the application of social responsibility accounting - by analogy with the Carroll pyramid - and created indicators to evaluate the accounting outputs of the financial performance table proposed, as the financial indicator of the Social performance, charitable spending and other indicators to evaluate the social performance of the corporation, where recommendations and suggestions for financial values were made with the aim of improving the social performance and charitable activity of the ALFAPIPE Foundation through analyzing the results of the social responsibility report, as well as opening a future studies in the application of the reference guide UNI-47 that we proposed in the largest number of Algerian corporations, which allows for a real test of this model and to identify the main points of its development and to move forward in the presentation of social reports with the financial statements of Algerian corporation