پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 645 |
| تعداد مقالات | 9,455 |
| تعداد مشاهده مقاله | 68,227,255 |
| تعداد دریافت فایل اصل مقاله | 47,766,940 |
Strategies and challenges of implementing social responsibilities based on compliance auditing banking services to stakeholders and its effect on reducing the gap between expectations | ||
| International Journal of Nonlinear Analysis and Applications | ||
| دوره 12، شماره 2، بهمن 2021، صفحه 2499-2515 اصل مقاله (398.57 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2021.5398 | ||
| نویسندگان | ||
| Mokhtar Felehgari؛ Babak Jamshidinavid* ؛ Mehrdad Ghanbari؛ Rohollah Jamshidpour | ||
| Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran | ||
| تاریخ دریافت: 17 خرداد 1400، تاریخ بازنگری: 03 مرداد 1400، تاریخ پذیرش: 19 مرداد 1400 | ||
| چکیده | ||
| This study aimed to identify strategies for implementing social responsibility in banking services to stakeholders considering the compliance auditing and determine barriers. The Grounded Theory was used to develop the model, and banking experts were interviewed using a purposive sampling method to collect qualitative data. A total of 336 certified public accountants were selected in the quantitative part using a random sampling method. A questionnaire was used for data collection, and the analysis of variance (ANOVA) and t-test and Friedman test were used to analyze the data. The essential executive strategies were to increase welfare services proportional to the inflation rate to employees, implement a meritocracy system in the banking system, accept the workforce with government testing and supervision, increase actual stock returns and distributive profits, provide transparent, timely, and reliable information with simultaneous access for all, development of electronic banking, and justice in equal services to all customers with high quality and speed. In addition, the critical barriers were the lack of prioritizing compliance with social responsibilities at the top of organizational goals and the private or public nature of banks. Considering the confirmation of the five hypotheses, the compliance with social responsibilities in customer service had the most significant effect, and the other stakeholders service had the least effect in reducing the stakeholders’ expectation gap. | ||
| کلیدواژه‌ها | ||
| Compliance audit؛ Bank social responsibilities؛ Expectation gap؛ Stakeholder interests | ||
| مراجع | ||
|
[1] Z. Al Mubarak, A. Ben Hamed and M. Al Mubarak, Impact of corporate social responsibility on bank’s corporate image, Social Responsib. J. 15(5) (2019) 710–722. [2] A. Amran and H. Fauzi, Social responsibility disclousure in islamic banks: A comparative study of Indonesia and Malaysia, Journal of financial reporting and accounting, 2017. [3] J. Ashrafi, F. RahnamaRudposhti and B. BaniMahd, Theories of corporate social responsibility, J. Manag. Account. Audit. Knowledge 8(31) (2019). [4] A. Azar and M. Momeni, Statistics and its Application in Management, Samat Publication, 2012. [5] N. Azizi, R.A. Mohseni and M.B. Tajuddin, Internal and external activities of social responsibility of organizations in the banking system and its relationship with social capital, Sociology Social Institut. 5(11) (2018). [6] J.B. Barney and R.W. Griffin, The Management Of Organizations, NJ: Houghton Mifflin Co, 1992. [7] A. Bayat and S. Ahmadi, Audit Delay and Timeliness of Financial Reporting, Rev. Financ. Account. Audit. 6(22) (2014) 97–121. [8] S. Belasri, M. Gomes and G. Pijourlet . Corporate social responsibility and bank efficiency , J. Multinat. Financ. Manag. 54 (2020). [9] H. Danaeifard and S.M. Emami, Qualitative Research Strategies: A Reflection on Data Foundation Theorizing, Manag. Thought 1(2) (2007) 69–97. [10] A. Dusuki, Corporate Social Responsibility of Islamic Banks in Malaysia: A Synthesis of Islamic and Stakeholders’ Perspectives, Doctoral Thesis, Loughborough University, 2015. [11] Y. HassasYeganeh and Q. Barzegar, Theoretical foundations of corporate social responsibility and its research paradigm in the accounting profession, J. Manag. Account. 22 (2014) 109–133. [12] M. Khoshtinat, Accounting for social responsibilities, Scient. Res. Quart. Account. Rev. 3(10-11) (1995) 18–34. [13] C. Lentner, K. Szegedi and T. Tatay, Corporate social responsibility in the banking sector , Public Finance Quart. 2015(1) (2015) 95–103. [14] L.S. Mahoney and L. Thorne, Corporate social responsibility and long-term compensation: Evidence from Canada, J. Business Ethics 57 (2005) 242–253.[15] R.A. Royaee and M. Mohammadi, Ethics and Professionalism in Accounting, Farhang Library Publications, Second Edition, 2014. [16] A. Saha, Relationship between corporate social responsibility performance and disclousures: Commercial banks of Bangladesh, Social Respons. J. 15(4) (2019) 451–468. [17] S. Sepasi and M. Rezayat, Identifying and ranking the factors affecting social auditing using TOPSIS technique, Quart. J. Financ. Account. 7 (28) (2015) 127–147. [18] A. Strauss and J. Corbin, Principles of Qualitative Research Methodology, Basic Theory-Procedures and Methods, Translated by Mohammadi, 1998. [19] H. Wong, Corporate social responsibility practices in banking industry, J. Manag. Res. 7 (2015) 205-221. [20] M. Wu and C.H. Shen, Corporate social responsibility in the banking industry: motives and financial performance, J. Bank. Finance 37 (2013) 3529–3547. [21] S. Yeung, The role of bank in corporate social responsibility, J. Appl. Econom. Business Res. (2011) 103–115. | ||
|
آمار تعداد مشاهده مقاله: 15,840 تعداد دریافت فایل اصل مقاله: 7,482 |
||