Abstract:

Corporate social responsibility means that enterprises or institutions are engaged in economic, legal, moral and voluntary activities considering their employees, stakeholders, their surroundings and the whole society. The instrument that allows the sharing of corporate social responsibility activities with the relevant sections is the accounting function and is also expressed as the accounting of corporate social responsibility activities in the context of the reporting. In this context, it is expected that the health institutions that are determining in the development level of the countries and that the countries allocate resources from GDP will use the resources allocated to the health and well-being of the community in the development activities, to carry out effective, economic and efficient business and processes, to take care of the ethical and moral rules, to be environmentally sensitive and to share with the community the activities they carry out in this context. In this study, the definition of the concepts of corporate social responsibility and social responsibility accounting and the relationship between these concepts has been tried to be theoretically explained and focused on the place and importance of social responsibility accounting in health institutions.

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