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:: Volume 7, Issue 13 (9-2022) ::
aapc 2022, 7(13): 36-75 Back to browse issues page
Investigate the Effect of Social Pressure Anomie on Corporate Citizen Reporting
Soheila Sharif khafri1 , Mehdi Safari Gerayli 2, Ebrahim Givaki3 , Azar Moslemi4
1- PH.D Student Department of Accounting, khomein Branch, Islamic Azad University, khomein, Iran.(s_ava2115@yahoo.com)
2- Associate Professor Department of accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran(Corresponding Author) , Mehdi.safari83@yahoo.com
3- Assistant Professor Department of management, khomein Branch, Islamic Azad University, khomein, Iran(egivaki_1352@yahoo.com)
4- Assistant Professor Department of accounting, khomein Branch, Islamic Azad University, khomein, Iran(azar.moslemi.kh@gmail.com)
Abstract:   (1123 Views)
With the change of traditional procedures towards modern management procedures, the reporting style of companies has also changed towards corporate citizen. This we increase commitment and responsibility towards stakeholders beyond the standards. The focus of this research is the development of corporate citizen reporting with the aim of creating a balance between the pressures of the stakeholders for information disclosure. This research is both qualitative and quantitative. In the qualitative part, the dimensions of corporate citizen reporting were determined through meta-composition. In the quantitative part, this study is also a descriptive research that aims to investigate the effect of anomie of social pressure on corporate citizen reporting through structural equations. Research is being conducted between 2021-2022. The participants in the qualitative section were 15 university-level accounting professionals. They were selected through purposive sampling. In the quantitative section, 405 financial managers of TSE were selected through simple random sampling. The results show that the social pressure anomie has a positive and significant effect on corporate citizen reporting. In fact, the result is a reflection of the fact that corporate citizen reporting as a result of the norms formed by the anomie of social pressure can be a set of humanitarian actions; Charitable contributions and other forms of committed actions of the company towards the social environment and stakeholders
Keywords: Social Pressure Anomie, Corporate Citizen Reporting, Investor Protection
Full-Text [PDF 939 kb]   (391 Downloads)    
Type of Study: Research | Subject: Special
Received: 2022/06/15 | Accepted: 2022/10/16 | Published: 2022/09/22
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Sharif khafri S, Safari Gerayli M, givaki E, Moslemi A. Investigate the Effect of Social Pressure Anomie on Corporate Citizen Reporting. aapc 2022; 7 (13) :36-75
URL: http://aapc.khu.ac.ir/article-1-1099-en.html
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Volume 7, Issue 13 (9-2022) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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