(A field Study on Telecommunications Companies)
العلاقة بين الافصاح المحاسبي عن أنشطة المسؤولية الإجتماعية وجودة التقارير المالية
(دراسة ميدانية على شركات الإتصالات العاملة بولاية جنوب دارفور)
The study mainly aimed to identify the relationship between the accounting disclosure of social responsibility activities and the quality of financial reports. The study used the descriptive analytical approach to collect and analyze the data of the study based on the primary sources represented by the questionnaire, where the study was applied in the telecommunications companies operating in the state of South Darfur, and the study found too many results, including that telecommunications companies in South Darfur state are interested in accounting disclosure for social responsibility activities, and there is a positive statistically significant relationship between social responsibility activities and both the appropriateness and reliability of financial reports, the study concluded with many recommendations, including, increasing the interest of telecommunications companies operating in South Darfur Accounting disclosure of social responsibility activities to include all telecommunications companies in Sudan due to its importance in improving the quality of financial reports
Keywords: Accounting Disclosure, Social Responsibility Activities, Appropriateness, Reliability.
Dr. Mohammed Ali Abdallah ABAKAR, Assistant Professor of Accounting – Faculty of Economics and Commercial Studies University of Nyala – SUDAN
Dr. Fadul Algeli Elsued Musa MOHAMED, Assistant Professor of Accounting – Faculty of Economics and Commercial Studies University of Nyala – SUDAN
Dr. Elsafi Mohammed Ahmed ADAM, Assistant Professor of Accounting – Faculty of Administrative Sciences, El Daein University – SUDAN