An Accounting Digital Platform for Measuring Creating Shared Value: An Applied Study

نوع المستند : المقالة الأصلية

المؤلفون

1 Tanta university

2 Faculty of Commerce - Tanta University

3 Lecturer of Accounting Faculty of Commerce - Tanta University

المستخلص

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.

الكلمات الرئيسية