بررسی نقش اخلاق حسابداران رسمی در مسئولیت‌پذیری اجتماعی شرکت‌ها مبتنی بر تئوری اقتصاد سیاسی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، واحد نجف آباد، نجف آباد، ایران

2 دکتری تخصصی حسابداری، گروه حسابداری، واحد نجف آباد، دانشگاه آزاد اسلامی، نجف آباد، ایران

چکیده

بر اساس تئوری اقتصاد سیاسی تمرکز مدیران شرکت‌ها نباید فقط متکی بر تامین منافع سازمانی و حقوق صاحبان سهام باشد. بلکه آن‌ها باید تحت عنوان یک امر اخلاقی در راستای تامین رفاه، آسایش، نیازها و علایق سایر آحاد جامعه نیز مشارکت داشته باشند. پس تصمیم‌های مدیریت نباید منجر به وارد کردن خسارات، زیان و آسیب به جامعه و افراد آن باشد. توسعه این چارچوب ریشه در پرورش اخلاق در حسابداری دارد. بنابراین، هدف از مطالعه حاضر بررسی تاثیر اخلاق در حسابداری بر مسئولیت‌پذیری اجتماعی شرکت‌ها می-باشد. جامعه آماری این پژوهش حسابداران رسمی در سال 1399 است که با توجه به سایت جامعه حسابداران رسمی بالغ بر 2817 نفر می‌باشند. حجم نمونه بر اساس فرمول کوکران از قرار 331 نفر مشخص شد. پرسشنامه‌ها طی سه مرحله توزیع و 337 مورد به صورت سالم دریافت گردید که مبنای تجریه و تحلیل آماری قرار گرفت. تجزیه و تحلیل داده‌ها از آزمون t زوجی و تحلیل واریانس با استفاده نرم‌افزار SPSS نسخه 22 انجام شد. شواهد پژوهش حاکی از آن است که رفتار حرفه‌ای حسابداران رسمی، صداقت و درستکاری، عملکرد حرفه‌ای، استقلال و بی‌طرفی و رازداری حسابداران رسمی، مسئولیت‌پذیری اجتماعی شرکت‌‌ها را افزایش می‌دهد. از دیگر نتایج پژوهش، می‌توان گفت که افراد با مشخصه‌های مختلف، دیدگاه یکسانی نسبت به نظرات ابراز شده دارند. پس در نهایت می‌توان گفت که با رعایت اخلاق در بین حسابداران رسمی، مسئولیت‌پذیری اجتماعی شرکت‌ها بهبود می‌یابد.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the role of formal accountants ethics in social responsibility of companies based on the theory of political economy

نویسندگان [English]

  • Fatemeh Zholanezhad 1
  • Vahid Bekhradi Nasab 2
1 Ph.D .Student, Department of Accounting, Najafabad Branch, Najafabad, Iran
2 Ph.D .in Accounting Department of Accounting, Najafabad branch, Islamic Azad Univercity, Najafabad, Iran
چکیده [English]

According to the theory of political economy, the focus of corporate executives should not be solely based on organizational interests and equity. Instead, they must be part of a moral affair in order to ensure the well-being, comfort, needs and interests of other sectors of society. Therefore, management decisions should not lead to damages, losses and harm to society and its people. The development of this framework is rooted in ethics in accounting. Therefore, the purpose of this study is to investigate the effect of accounting ethics on corporate social responsibility. The statistical population of this research is the official accountants in 2017, which according to the official account community of 2377, and the sample size based on the Cochran formula was determined from 331 individuals who were asked to receive 350 questionnaires in a healthy way and 337 questionnaires Healthy was received. 337 questionnaires were analyzed. Paired t-test and ANOVA were used to analyze the data using SPSS software version 22. Research evidence suggests that formal professional accountants, honesty and integrity, professional performance, independence and neutrality and the confidentiality of formal accountants increase corporate social responsibility. From other research results, it can be said that individuals with different characteristics have the same viewpoints as expressed. So, finally, it can be said that, with respect to ethics among official accountants, corporate social responsibility improves.

کلیدواژه‌ها [English]

  • Accounting Ethics
  • Corporate Responsibility
  • Political Economy Theory
  • Theory of Law
  • Theory of Beneficiaries
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