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321325

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

Article

Last updated: 04 Jan 2025

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Tags

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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.

DOI

10.21608/abj.2023.321325

Keywords

Creating Shared Value, Measuring Sustainability Performance, Accounting Digital Platform, Corporate Social Responsibility

Authors

First Name

sherif

Last Name

mohamed

MiddleName

-

Affiliation

Tanta university

Email

nsherif656@gmail.com

City

Giza

Orcid

-

First Name

Ahmad Abd El-Salam

Last Name

Abu-Musa

MiddleName

-

Affiliation

Faculty of Commerce - Tanta University

Email

ahmadabumusa@gmail.com

City

-

Orcid

-

First Name

Samir Ryad

Last Name

Helal

MiddleName

-

Affiliation

Faculty of Commerce - Tanta University

Email

samir.hilal@commerce.tanta.edu.eg

City

-

Orcid

-

First Name

Amal Mahmoud

Last Name

El-Ghaish

MiddleName

-

Affiliation

Lecturer of Accounting Faculty of Commerce - Tanta University

Email

amal.elghaish@commerce.tanta.edu.eg

City

Tanta

Orcid

-

Volume

10

Article Issue

4

Related Issue

44673

Issue Date

2023-12-01

Receive Date

2023-08-14

Publish Date

2023-12-01

Page Start

1

Page End

38

Print ISSN

2682-3446

Online ISSN

2682-4817

Link

https://abj.journals.ekb.eg/article_321325.html

Detail API

https://abj.journals.ekb.eg/service?article_code=321325

Order

14

Type

المقالة الأصلية

Type Code

1,286

Publication Type

Journal

Publication Title

مجلة البحوث المحاسبية

Publication Link

https://abj.journals.ekb.eg/

MainTitle

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

Details

Type

Article

Created At

25 Dec 2024