أثر تبني المسؤولية الاجتماعية على قيمة الشركة -دراسة ميدانية على عينة ميسرة من ممارسي مهنة المحاسبة في الجزائر

Abstract

the current study aimed to demonstrate the impact of adopting social responsibility on the value of the companydepn , and that is based on opinions of practitioners of the accounting profession , the study sample and its community were fromed from 35 practitioners of the accounting profession in algeria , which numbered 35 individuals , and to achieve the objectives of the study the package was used Statisitics for Social sciences (spss) to collect data and classify them in tables in order to examine and arrange them to facilitate their treatment and analysis , and then to prove or deny the hypotheses,and this study concluded That the study sample vocabulary confirmed the existence of a commitment by Algerian companies in general to the dimensions of social responsibility , the study also indicated that is a statistically significant effect of the dimensions of social responsibility on the value of the company at the level of significance (0.05), and last thay study recommended encouraging of adoption and application of social responsibility in all its aspects and dimensions to improve and enfance the value of companies.