دور الإفصاح المحاسبي في تجسيد ممارسات المسؤولية الإجتماعية للمؤسسات العمومية

Abstract

This study aims to explain the role of accounting disclosure in implementing social responsibility practices in public institutions through a case study of Setif 1 Ferhat Abbas University. To achieve this objective, the descriptive-analytical method and the case study approach were used. Data were collected through an interview with a university accountant responsible for management control and procurement at the Sub-Directorate of Finance and Accounting, in addition to a questionnaire. The results revealed that accounting disclosure plays a positive role in implementing social responsibility practices at the university under study. The university applies social responsibility in several areas, including social, health, environmental, educational, and cultural aspects. Based on these findings, a number of recommendations and suggestions were proposed to enhance and develop this role.