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  1. The role of the ethical dimension in the measurement of accounting data for social responsibility
    Analytical study with a proposed framework
    Sosyal sorumluluk için muhasebe verilerinin ölçümünde etik boyutu rolü
    Önerilen bir çerçeve ile analitik çalışma

    Dr İbrahim Halil Receb. Dr. Muzaffer Muhammed Nuri
    Öğretim uyesi Yardımcı Doçent Öğretuyesi Yardımcı Doçent
    / Musul College İşletme ve Ekonomi / Dohuk College Technical Yönetimi

    Abstract:
    It was the ethical dimension of interest to many of the writings of accounting as the accounting profession of the professions important and influential in the development of societies in general for its services to all the beneficiaries are no less important than other professions, especially after the collapse of many companies large economic and known worldwide such as Enron and other Shortly after the publication of the lists and financial reports for these companies not to show that what happened was the result of the moral dimension of a group of accountants in these companies in the measurement and disclosure of accounting data for the company in a socially acceptable than ever conclude that the increased attention to the ethical dimension and to maximize their impact on business is one of the threads important in accounting thought and rules of the many business organizations and the purpose of business ethics is not to determine the difference between right and wrong, but to give individuals a tool to deal with the complexities of the ethical and given the close relationship between accounting and the surrounding environment because of the many changes and developments in the growing business environment that practice, including accounting has became obliged to take into account what follows the use of effects, especially those relating to the ethics of business and the need to maintain in light of social responsibility and the requirements of the standards and provisions of the rules and private assets that commitment, hence the problem of accounting measurement data of social responsibility as one of the accounting problems that still suffer a lot in spite of numerous attempts in this area, as the rational to plan economic unity to achieve maximum profits at the expense of the damage left by the environment or the workers or the community, and here it is necessary to take the economic units into consideration the social responsibilities, and so indicate to the community and officials on who care about it at the same time to make sure that economic units have assumed a reasonable amount of social responsibility for the damage the many that have caused these units in the posting, such as environmental pollution, noise and other social and psychological problems, and out of different writers and researchers in defining the concept and clear accountability for the responsibility social because of the multiplicity of social activities in the economic unit, and because this issue is important since most of the studies on accounting for social responsibility is still to this day suffer a lot, especially in our developing countries, and here came the idea of research which will review current methods for measuring the data of social responsibility with a statement of views Accountants in the measurement of such data and access to the proposed method takes into consideration the problems and obstacles that hinder the possibility of applying those methods used in the measurement in the economic units in Iraq. The study concluded that the concept of economic unity socially acceptable underwent substantial changes as no profit the sole criterion for judging the efficient functioning of the unit as an organization working for the benefit of all parties represented in all sectors of society, but became the unit in addition to the provision of goods and services of the values of society to protect the environment from pollution and contribute to the provision of some social benefits and the proper use of natural resources and protection of sources of energy to the achievement of equal employment opportunities for all and it should so indicate to the community and officials on those who are interested in the same time to make sure that the economic unit bears a reasonable amount of social responsibility for the damage the many that have caused these units in the posting, as it contributes to improve results and make them more reflective of reality

  2. The role of the ethical dimension in the measurement of accounting data for social responsibility
    Analytical study with a proposed framework
    Sosyal sorumluluk için muhasebe verilerinin ölçümünde etik boyutu rolü
    Önerilen bir çerçeve ile analitik çalışma

    Dr İbrahim Halil Receb. Dr. Muzaffer Muhammed Nuri
    Öğretim uyesi Yardımcı Doçent Öğretuyesi Yardımcı Doçent
    / Musul College İşletme ve Ekonomi / Dohuk College Technical Yönetimi

    Abstract:
    It was the ethical dimension of interest to many of the writings of accounting as the accounting profession of the professions important and influential in the development of societies in general for its services to all the beneficiaries are no less important than other professions, especially after the collapse of many companies large economic and known worldwide such as Enron and other Shortly after the publication of the lists and financial reports for these companies not to show that what happened was the result of the moral dimension of a group of accountants in these companies in the measurement and disclosure of accounting data for the company in a socially acceptable than ever conclude that the increased attention to the ethical dimension and to maximize their impact on business is one of the threads important in accounting thought and rules of the many business organizations and the purpose of business ethics is not to determine the difference between right and wrong, but to give individuals a tool to deal with the complexities of the ethical and given the close relationship between accounting and the surrounding environment because of the many changes and developments in the growing business environment that practice, including accounting has became obliged to take into account what follows the use of effects, especially those relating to the ethics of business and the need to maintain in light of social responsibility and the requirements of the standards and provisions of the rules and private assets that commitment, hence the problem of accounting measurement data of social responsibility as one of the accounting problems that still suffer a lot in spite of numerous attempts in this area, as the rational to plan economic unity to achieve maximum profits at the expense of the damage left by the environment or the workers or the community, and here it is necessary to take the economic units into consideration the social responsibilities, and so indicate to the community and officials on who care about it at the same time to make sure that economic units have assumed a reasonable amount of social responsibility for the damage the many that have caused these units in the posting, such as environmental pollution, noise and other social and psychological problems, and out of different writers and researchers in defining the concept and clear accountability for the responsibility social because of the multiplicity of social activities in the economic unit, and because this issue is important since most of the studies on accounting for social responsibility is still to this day suffer a lot, especially in our developing countries, and here came the idea of research which will review current methods for measuring the data of social responsibility with a statement of views Accountants in the measurement of such data and access to the proposed method takes into consideration the problems and obstacles that hinder the possibility of applying those methods used in the measurement in the economic units in Iraq. The study concluded that the concept of economic unity socially acceptable underwent substantial changes as no profit the sole criterion for judging the efficient functioning of the unit as an organization working for the benefit of all parties represented in all sectors of society, but became the unit in addition to the provision of goods and services of the values of society to protect the environment from pollution and contribute to the provision of some social benefits and the proper use of natural resources and protection of sources of energy to the achievement of equal employment opportunities for all and it should so indicate to the community and officials on those who are interested in the same time to make sure that the economic unit bears a reasonable amount of social responsibility for the damage the many that have caused these units in the posting, as it contributes to improve results and make them more reflective of reality

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