[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
Editorial Board ::
Articles archive::
Publication Ethics::
For Authors::
Peer Review Process::
Registration::
Site Facilities::
Contact us::
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: Volume 2, Issue 3 (9-2017) ::
aapc 2017, 2(3): 185-214 Back to browse issues page
Examaining the Effect of accountants’ Religious Attitude on Corporate Social Responsibility
Hamidreza Vakilifard 1, Fatemeh Hoseinpour2
1- Associate Professor of Accounting , Islamic Azad university Science and Research Branch,Tehran, Iran(Corresponding Author , vakilifard.phd@gmail.com
2- Master student of Accounting , Islamic Azad university Science and Research Branch,Tehran, Iran (Hoseinpour.acc@gmail.com)
Abstract:   (5616 Views)
Corporate social responsibility (CSR) refers to the continuing commitment of companies to behave ethically in economic environments. Also it improves the quality of life of the workforce, as public services should be provided for all people. Therefore, social responsibility is considered as a key factor in the success and sustainability of firms. On the other hand, religious beliefs have effects on how to accept corporate social responsibility and to disclose information to the general public. The present study aimed at investigating the strength of religious attitude of accountants toward corporate social responsibility. In the present study, 100 questionnaires were distributed among accountants in 2016 in Tehran. Data were analyzed using LISREL (linear structural relations). The results of analysis of the distributed questionnaires showed that firstly accountants with more religious attitude have different views than accountants with less religious attitude. Secondly, the religious accountants attach more importance to social responsibility and actually tend to observe the principles of social responsibility and its procedures more than accountants with less religious attitude.
Keywords: Corporate Social Responsibility, Religious Attitude, Topics in Environmental Biology, Participation Social Activities, Human Resources, Health and Safety
Full-Text [PDF 270 kb]   (2792 Downloads)    
Type of Study: Research | Subject: Special
Received: 2017/07/20 | Accepted: 2017/08/31 | Published: 2017/09/22
References
1. Brammer, S., Williams, Geoffrey., and Zinkin, John., (2007). Religion and Attitudes to Corporate Social Responsibility in a Large Cross-Country Sample. Journal of Business Ethics, 71(3): 229–243.
2. Carroll, A., (2005). Corporate Social Responsibility: Evolution of a Definitional Construct, Academy of Management Review, Vol. 4:268-296
3. Committee for Economic Development., (1971). Social responsibility of business corporations, New York, CED Publisher.
4. Davis, K., (1960). Can business afford to ignore its socialresponsibility? California Management Review, 2 (3): 70-76
5. Davis, Keith., Five Propositions for Social Responsibility, Business Horizons: 9-24.
6. Dennis, B., Neck, C.P., and Goldsby, M. (1998), Body shop international: An exploration of corporate social responsibility, Management Decision, 36 (10), 649-653.
7. Durkheim, E., (1897). Le Suicide: Etude de Sociology, Paris: PUF
8. Fernando, M. (2012). Corporate Social Responsibility in the Wake of the Asian Tsunami: A Comparative Case Study of Two Sri Lankan Companies, European Management Journal, Vol. 25, No. 1, pp. 1-10.
9. Fox, T. (2013). Corporate Social Responsibility and Development: In quest of an agenda. Development, Vol.47 (3), PP: 29-36.
10. Frankental, P., (2005). Corporate Social Responsibility - Apr Invention? Corporate Communications: An International Journal V.6 Number . PP 18-23.
11. Greenberg, J & Baron, R.A (2000). Behavior in Organizations, Prentice-Hall, Inc., 7th Ed.
12. Hulland J, (1999)., Use of partial least squares (PLS) in strategic management research: a review of four recent studies, Strategic Management Journal; 20(2): 195-204.
13. Jamali, D & Mirshak R., (2014). Corporate Social Responsibility Theory and Practice in a Developing Country Context. Journal of Business Ethics. 72:243–262.
14. Jenkins .(2009). Globalization, Corporate Social Responsibility and Poverty. International Affairs, 81,3:525-540.
15. Lanis, Roman., Richardson, Grant., (2012).Corporate social responsibility and tax aggressiveness: An empirical analysis, J. Account. Public Policy 31 : 86–108
16. Magner N, Welker R.B, Campbell T.L., (1996). Testing a model of cognitive budgetary participation processes in a latent variable structural equations framework, Accounting and Business Research; 27(1): 41-50.
17. McWilliams, A. Siegal, D., (2001). Corporate social responsibility: A Theory of the Firm Perspective, The Academy of Management Review, Vol. 26, No. 1: 117-127
18. Moss, S., Prosser, H., Costello, H., Simpson, N., Patel, P., Rowe, S. & Hatton, C., (1998). Reliability and validity of the PAS‐ADD Checklist for detecting psychiatric disorders in adults with intellectual disability. Journal of Intellectual Disability Research, 42(2): 173-183.
19. O'Brien, Dan. (2001). Integrating Corporate Social Responsibility with Competitive Strategy. The Center for Corporate Citizenship at Boston College.
20. Poesche, (2011) Agile Manufacturing Strategy & Business Ethics, Journal of Business Ethics Vol. 38, No. 4: 37-51.
21. Rawls, J. (1971) A Theory of Justice, Cambridge, Mass: Harvard University Press.
22. Turner, J.R., (2004). Corporate Social Responsibility:Should Disclosure of Social Considerations is Mandatory? Monash University, Melbourn.
23. Wentzel, K.R., (1991). Social Competence at School: Relationn between Social Responsibility and Academic Achievement, Reviewed Educational Research, Vol. 61: 1-24.
24. Xingqiang, DuYingjie, Du., Quan, Zeng,. and Hongmei, PeiYingying Chang., (2016). Religious atmosphere, law enforcement, and corporate social responsibility: Evidence from China, Asia Pacific Journal of Management, Vol 33: 229–265
25. Zairi, M., and Peters, J., (2012), The impact of social responsibility on business performance, Managerial Auditing Journal, 17 (4): 422-456.
Add your comments about this article
Your username or Email:

CAPTCHA



XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Vakilifard H, hoseinpour F. Examaining the Effect of accountants’ Religious Attitude on Corporate Social Responsibility. aapc 2017; 2 (3) :185-214
URL: http://aapc.khu.ac.ir/article-1-267-en.html


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 2, Issue 3 (9-2017) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
Persian site map - English site map - Created in 0.12 seconds with 36 queries by YEKTAWEB 4642