Abstract

The objects of this study are to determine the conceptual framework of accounting measurement and disclosure for social responsibility accounting (S.R.A) concerning its definitions, variables, and domains of practices, to know the manners and approaches of the measurement and disclosure for social responsibility information. This study aims also possibility of application the accounting models for social responsibility. The concepts and variables of this application must be agreement with the conditions and structure economic and social creation of companies worked in Iraqi industrial sector for evaluation their social performances. For application this study, a company from Iraqi industrial sector is selected (General Aur Company for Engineering Industries) as sample to prepare social final statements , for example cash-flow statement ,activity socio-economic, social income statement, statement of socio-economic effect, and social balance sheet statement. The assumption of this study is built on the measurement and disclosure of (S.R.A.) of economic units as separated social models which help to evaluate social performances of the units at the end of financial period. Finally, this study concluded by set of suggestions ,we can add them in one general recommendation : the common efforts of all the users of accounting information must be cooperate for the measurement and disclosure of Iraqi companies performances by using set of statements attached with the financial statements. This procedure helps the different users on the process of making the economic, financial, and social decisions. The suggested statements must be adopt by the accounting system applied in the companies until this system become perfect and to become as accounting, economic, social information system.

DOI:10.52113/6/2011-1-1/1-123