الإفصاح الإجتماعي في شركات الاتصالات دراسة حالة شركة أوراسكوم تيليكوم القابضة استشراف حالة الجزائر جازي 2000- 2010

Résumé: This study mainly aims to identify the concept of the social disclosure because it is considered as the accounting part of the social responsibility. study seeks to follow the change of social disclosure in the financial annual reports and social reports generally in Orascom Telecom Company and also in Djezzy company. To achieve the study objectives ,researcher uses the content analysis as tool of study through the using of the financial annual reports of company from 2000 to 2010, and social reports of 2008,2009. The Study found that There is a great development in the amount and the type of social disclosure in the financial reports of Orascom Telecom Company during the period studied. In the previous years Orascom Telecom Company started dealing with the separated social reports, and this allowed wide view or (clearer viewing) of social events in the company. The study recommended that Djezzy Telecom must activate its disclosure role through the using of separating social disclosure from the accounting disclosure.

Publié dans la revue: مجلة اقتصاديات شمال افريقيا