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Measuring the impact of environmental accounting activities on achieving social welfare and maximizing the value of Iraqi industrial companies

Forat Sattar Hassoon Hasso, Shaymaa Abdulhusein Abdulkadhim Alisawi, Abdulwahab Razzaq Alwan Al-Yasar


Based on the above in describing the problem of the study and the questions raised, the objectives that the study seeks to achieve are as follows:

  1. Study and analyze the relationship between the accounting dimensions of social welfare and its impact on maximizing the value of the company.
  2. Study the relationship between the accounting dimensions of social welfare and its impact on maximizing the value of Iraqi industrial companies.


-           Study hypotheses

In the light of the problem of the study and for the purpose of achieving the goals and objectives pursued by the study can determine the hypothesis of the research, which is the sub-hypotheses of the link between the dimensions of social welfare accounting and maximize the value of the company.

-          Limits of the study

  1. The spatial limits of the study, which is the General Company for Cement Babylon, one of the formations of the Iraqi Ministry of Industry and Minerals.
  2. Time limits The time limits of the study for the financial period of 2018 were represented.

- Accounting dimensions of social welfare

This paper deals with the definition of the concept of social welfare from an economic and accounting perspective, as well as to identify the most important accounting dimensions of social welfare.


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