An Accounting Digital Platform for Measuring Creating Shared Value: An Applied Study | ||||
| مجلة البحوث المحاسبية | ||||
| Article 14, Volume 10, Issue 4, December 2023, Page 1-38 PDF (1.3 MB) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/abj.2023.321325 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
| sherif mohamed1; Ahmad Abd El-Salam Abu-Musa2; Samir Ryad Helal2; Amal Mahmoud El-Ghaish3 | ||||
| 1Tanta university | ||||
| 2Faculty of Commerce - Tanta University | ||||
| 3Lecturer of Accounting Faculty of Commerce - Tanta University | ||||
| Abstract | ||||
| This research provides a proposed Accounting Digital Platform for Measuring Creating Shared Value (CSV). The Accounting platform objective is to support firms to measuring and disclose CSV performance, the digital electronic platform provides an accounting tool for measuring the strategic performance of various CSV dimensions. The research aims to develop an easy mechanism for entering some values and obtaining performance indicators for five main CSV dimensions. Researchers relied on this platform in measuring the strategic performance in the Egyptian health care sector, every element measured by three measures, every dimension have five elements. We develop our platform based on flutter and Java; we recorded this platform as a patent. this research presents a proposed quantitative model based on many accounting indicators to measure CSV. an accounting information platform was developed with the various dimensions of the strategic performance of CSV. The applied study results showed the validity of the platform to measure the five dimensions of strategic CSV performance, the platform have efficiency in supporting firms to create shared value. | ||||
| Keywords | ||||
| Creating Shared Value; Measuring Sustainability Performance; Accounting Digital Platform; Corporate Social Responsibility | ||||
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