پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 667 |
| تعداد مقالات | 9,708 |
| تعداد مشاهده مقاله | 69,193,898 |
| تعداد دریافت فایل اصل مقاله | 48,532,128 |
Social responsibility reporting based on critical thinking | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 8، دوره 16، شماره 1، فروردین 2025، صفحه 89-98 اصل مقاله (357.15 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2023.31510.4652 | ||
| نویسندگان | ||
| Zargham Jafari Mansourabad* ؛ Mostafa Ghasemi؛ Abdolreza Mohseni | ||
| Department of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran | ||
| تاریخ دریافت: 24 مرداد 1402، تاریخ بازنگری: 12 آذر 1402، تاریخ پذیرش: 23 آذر 1402 | ||
| چکیده | ||
| The purpose of this research is to formulate a suitable model for improving social responsibility reporting based on critical thinking. In terms of the practical purpose, the present research is mixed exploratory (qualitative and quantitative) in terms of data, and in terms of the method of conducting the research, it is of the type of foundation data (qualitative phase) and cross-sectional survey (quantitative phase). The statistical population of the qualitative stage is academic experts and experts (university professors in the field of accounting and finance) who were sampled using a targeted snowball method. The statistical population of the quantitative part of the research includes all financial managers of companies that are members of the Tehran Stock Exchange. The obtained results showed that social responsibility based on critical thinking includes 5 dimensions. which includes ethical, social, economic, legal and organizational dimensions. The observations obtained in the examination of the model and the relationship and internal similarity of the questions according to the CFI, TLI, IFI, RFI, and NFI indicators show that the model has goodness and a good fit. The general model obtained can be an explanatory and practical model in The field of reporting is considered social responsibility. | ||
| کلیدواژه‌ها | ||
| reporting؛ model؛ social responsibility؛ critical thinking | ||
| مراجع | ||
|
[1] M. Andolina, Critical Thinking for Working Students, Delmar/Thomson Learning, 2001. [2] T. Ashraf, M. Abiodullah, and M.Z. Iqbal, Analysis of social responsibility skills with reference to life skills in secondary school curriculum, Pakistan Soc. Sci. Rev. 5 (2021), no. 4, 368–381. [3] S.H. Ashraf Talesh, G. Farsad Aman Elahi, and A. Keigobadi, Ranking of environmental variables and social responsibility on the market value of companies based on the FAHP technique, J. Dev. Dev. Manag. 45 (2021), 127–146. [4] D. Badaghi, A. Islambolchi, and M. Rabiei Mandjin, Designing a social responsibility model and measuring it in the social security organization, Soc. Sci. 14 (2019), no. 2, 45–60. [5] A.B. Carroll, A three-dimensional conceptual model of corporate social performance, Acad. Manage. Rev. 4 (1979), 496–505. [6] H. Chen and X. Wang, Corporate social responsibility and corporate financial performance in China: An empirical research from Chinese firms, Int. J. Bus. Soc. 11 (2017), no. 4, 361–370. [7] M. Davoudi Nasr, G.; Talebnia, R.A. Royai, and S.R. Salehi Amiri, Explaining the appropriate model of corporate social responsibility audit (social ethics) from the perspective of human rights and social values using exploratory factor analysis and structural equation modeling, Danesh Account. J. Manage. Audit. 7 (2017), no. 25, 99–122. [8] C. Deegan, Financial Accounting Theory, (2nd ed.), Sydney: McGraw-Hill, 2007. [9] E.M. Dodd Jr, For whom are corporate managers trustees, Harv. L. Rev. 45 (1931), 1145. [10] R.E. Freeman, Strategic Management: A Stakeholder Approach, Boston, MA: Pitman, 1984. [11] J. Hollender, What Matters Most: How a Small Group of Pioneers is Teaching Social Responsibility to Big Business, and Why Big Business is Listening, Basic Books (AZ), 2006. [12] H. Johnson, Does it pay to be good? Social responsibility and financial performance, Bus. Hor. 46 (2003), no. 6, 34–40. [13] M. Kalantari, R. Zolfegari Zaferani, and A. Ramezani Gasem Abad, Presenting the model of critical thinking development based on study approaches and learning styles of students in Islamic Azad University of Gilan province, Culture Islamic Univ. 9 (2018), no. 4 (33 consecutive), 565–586. [14] S. Khajavi and Z. Nematoullahi, Critical approach and its role in accounting, Manage. Account. 13 (2018), no. 44, 73–86. [15] Z. Khajevand, G.A. Agha Ahmadi, B. Farrokh Seresht, and S. Eslami, Identifying effective factors in the formation and promotion of managers’ critical thinking, Health-Centered Lifestyle Quart. 4 (2019), no. 4, 92–102. [16] I. Murdifin, M.F.A. Pelu, A.A.H.P. Kusuma Putra, A.M. Arumbarkah, M. Muslim, and A. Rahmah, Environmental disclosure as corporate social responsibility: Evidence from the biggest nickel mining in Indonesia, Int. J. Energy Econ. Policy 9 (2019), no. 1, 115. [17] N. Nourollah Zadeh, M. Tashakori, and M.A. Ghanbari Tafarshi, Investigating accounting conservatism and social responsibility in companies listed on the Tehran Stock Exchange, Manage. Account. 5 (2021), no. 68, 95–111. [18] J. Roberts, The manufacture of corporate social responsibility: Constructing corporate sensibility, Organization 10 (1993), no. 2, 249–265. [19] A.A. Seif, Educational Psychology (Learning and Teaching Psychology), Tehran, Aghaz, 2000. [20] S. Siripipatthanakul and K. Sixl-Daniell, A review article branding dental clinic through corporate social responsibility (CSR), Int. Trend Sci. Res. Dev. 5 (2021), no. 5, 866–876. [21] M. Suchman, Managing legitimacy: strategic and institutional approaches, Acad. Manage. Rev. 20 (1995), 571–610. [22] A.A. Ullmann, Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of U.S. firms, Acad. Manage. Rev. 10 (1985), no. 3, 540–558. [23] I. Varyash, A. Mikhaylov, N. Moiseev, and K. Aleshin, Triple bottom line and corporate social responsibility performance indicators for Russian companies, Entrepreneur. Sustain. Issues 8 (2020), no. 1, 313. [24] M.L. Winningham and B.A. Preusser, Critical thinking in medical-surgical settings: A case study approach, Saunders, 2001. | ||
|
آمار تعداد مشاهده مقاله: 696 تعداد دریافت فایل اصل مقاله: 487 |
||