القياس والإفصاح المحاسبي عن التكاليف الاجتماعية وأثره على جودة المعلومات المحاسبية دراسة تطبيقية على شركة الهروج النفطية الليبية

Abstract

The main objective of conducting this study is to know the impact of the accounting measurement and disclosure of social activities on the quality of accounting information. There is a positive effect with statistical significance between the measurement and accounting disclosure of social activities and the quality of accounting information, which has been proven using the (correlation and regression) test according to the Statistical Package for Social Sciences (SPSS). The researcher recommended the need to work on addressing the obstacles that prevent the optimal application of social accounting. As for the researchers’ future recommendations, studies can be conducted on preparing a model for measuring and disclosing social costs in Libyan companies and institutions