Keywords : Accountant Disclosure
Accountant Disclosure About The Social Responsibility In Financial Reports and Lists for Economic Units
2006, Volume 28, Issue 83, Pages 151-173
The contemporary accounting disclosure aims at meeting the informational needs of the economic unit, as well as all the people who reutilize them from the financial lists, whether they are from the internal or the external groups. The importance of the current study comes from the required identification to the nature of the social participation of the economic unit and what it offers of benefits and what it causes of social and environmental damages to the society individuals. The aim of the study is however to show the accounting disclosure techniques, which can be used to prepare the information that express the social responsibility and which can be expressed in the financial lists for the different groups making use of it.
The problem of the study is that the financial lists:
- In the present time in the developing countries including Iraq are unable to provide the information needed by the financial lists readers who make use of the social responsibility of the unit. Therefore, the researcher suggested an accounting model which can assist in sowing this problem. The study relies on a group of hypotheses. The most important hypothesis is that taking care of the accounting expression about the social responsibility can contribute in improving the activity results of the economic unit and discovering its practical reality from a social point of view.
The study reached a group of conclusions that included in the difficulties that may face the accounting disclosure about the social responsibility information, that there is no unified standard to represent the social responsibility information. In addition, most of the social activities output in the economic units, if they are financial or quantitative influence the expenses, obligations and the assets of the unit and its managerial decisions which construct an important part of the accounting process.