مدى إدراك الشركات الصناعية الليبية بأهمية قياس تكاليف أبعاد المحاسبة عن المسؤولية الاجتماعية (دراسة ميدانية على الشركة الأهلية للأسمنت)

Abstract

This study aimed to identify the extent to which Libyan industrial companies (specifically the National Cement Company) recognize the importance of measuring the costs of social responsibility accounting dimensions, namely the economic, social, and environmental dimensions. It also aimed to identify the obstacles hindering the implementation of social responsibility accounting at the National Cement Company. To achieve these objectives, data was collected using a questionnaire distributed to the study population, which consisted of four factories. A total of 60 questionnaires were distributed, and 54 were deemed statistically valid. The study employed several statistical methods to test its hypotheses and utilized a descriptive-analytical approach. The study's findings included: Statistical analysis revealed a high level of awareness within the National Cement Company regarding the importance of social responsibility accounting in measuring the costs of the economic, social, and environmental dimensions. However, the analysis also indicated obstacles to implementing social responsibility accounting at the National Cement Company, namely the high costs of its application and the lack of a legislative framework mandating its use by company management. The study found that the National Cement Company's management was unwilling to change. It recommended several measures, including: implementing social responsibility accounting within the National Cement Company to optimize resource utilization and meet both economic and social needs; and establishing a specialized social responsibility and sustainability accounting department under the company's finance department, with the goal of developing an integrated accounting system to measure and classify the costs of social responsibility dimensions (economic, social, and environmental).