Al-Balqa Journal for Research and Studies البلقاء للبحوث والدراسات

Al-Balqa Journal for Research and Studies  البلقاء للبحوث والدراسات


This study aims at analyzing the reality of accounting disclosure with respect to the social responsibility concerning four dimensions: community service cost, personnel service cost, customer service cost and environmental service cost, and to figuring out that effect on the quality of accounting information at the Sudanese telecommunications companies. The study followed the analytical descriptive approach to describe and analyze this phenomenon by using a questionnaire, where 200 questionnaires were distributed and 180 were analyzed. The main findings of the study came as follows: these companies are very interested in the variables of the study regarding the disclosure of social responsibility and accounting information quality. Yet there is no significant impact for the disclosure of community service costs on the quality of accounting information. Also, there is a significant impact for disclosure of service costs, customer costs, and environmental services cost, on the quality of accounting information. Moreover, there are no differences in the average of the responses of the study population according to the different demographic variables. The study recommended that, these companies have to disclose the community service costs in their financial reports, and to consider all the dimensions of social responsibility by reflecting that in their financial reports.



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