Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Using Financial Analysis Indicators to Support Social Responsibility Accounting: A Suggested Model

Author(s): Amal Noori Mohammed

The study aims to try to develop a vision based on the need to use the leading financial analysis indicators and employ them in a manner that is consistent with the nature and specificity of disclosure for social responsibility accounting. In addition to using financial analysis indicators in economic performance, the study sought to contribute to the ability to rely on indicators of financial analysis in support of social performance. Because the indicators of financial analysis depend on the financial statements to draw their results, three models have been developed for the primary financial statements unified with social activity, and in a manner that contributes to adapting the indicators of financial analysis to be used in social performance. The study concluded that it is possible to adopt a set of financial analysis indicators used in support of social responsibility accounting. At the same time, there is another set of financial analysis indicator that are difficult to apply and use as a result of the nature and specificity of social activity. The study relied on the deductive method of analysing opinions and ideas related to accounting for social responsibility and the extent of their acceptance of indicators of financial analysis, by following the theoretical method and what the literature Review to build the intellectual framework based on the opinions and ideas that govern this framework.

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