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بررسی دیدگاه استفادهکنندگان صورتهای مالی در مورد چارچوب و محتوای گزارشگری اجتماعی | ||
حسابداری سلامت | ||
مقاله 2، دوره 3، شماره 2 - شماره پیاپی 8، تیر 1393، صفحه 16-40 اصل مقاله (406.19 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2014.16975 | ||
نویسندگان | ||
دکتر محمدعلی باقرپور ولاشانی* 1؛ مصطفی جهانبانی2؛ سمیه ظفرزاده3 | ||
1استادیار گروه حسابداری دانشگاه فردوسی مشهد و مدیر بخش تحقیقات و خدمات مدیریت مؤسسه حسابرسی و خدمات مدیریت رهیافت و همکاران | ||
2کارشناس ارشد حسابداری از دانشگاه آزاد اسلامی واحد مشهد و حسابدار رسمی | ||
3دانشجوی دکتری حسابداری دانشگاه الزهرا (س). | ||
چکیده | ||
مقدمه: محتوا و رویههای گزارشگری مسئولیت اجتماعی در کشورهای مختلف متفاوت است؛ چرا که از جنبههای مختلف تفاوتهای عمده بین کشورها وجود دارد. بنابراین، با توجه به شرایط محیطی و اجتماعی متفاوت ایران نسبت به سایر کشورها، انتظار میرود تقاضا و انتظار ذینفعان و استفادهکنندگان برای افشاء مسئولیتهای اجتماعی متفاوت باشد. از اینرو، پژوهش حاضر ضمن تبیین مفهوم مسئولیت اجتماعی، چارچوبی مدون در مورد محتوای گزارشگری اجتماعی در ایران ارائه میکند. روش پژوهش: روش این پژوهش توصیفی- پیمایشی و دیدگاه ذینفعان و استفادهکنندگان صورتهای مالی در مورد اهمیت موضوعهای مختلف مسئولیتهای اجتماعی با استفاده از پرسشنامه پژوهشگرساخته متناسب با اهمیت و موضوع پژوهش در سال 1391 مورد بررسی قرار گرفته است. نمونه آماری پژوهش به روش نمونه در دسترس انتخاب و دادههای جمعآوری شده با استفاده آزمون ویلکاکسون، تیاستیودنت تک نمونهای و طرح اندازههای تکرار شده تجزیه و تحلیل شد. یافتهها: بیشتر پاسخگویان خواهان این هستند که شرکتها افشاهایی را در مورد مسئولیتهای اجتماعی خود داشته باشند و این افشاها در گزارشگری اجتماعی باید، به ترتیب اولویت شامل موضوعهای «بهداشت و ایمنی»، «انرژی»، «رویههای فعالیت عادلانه»، «موضوعهای زیستمحیطی»، «منابع انسانی» و «مشارکت در فعالیتهای اجتماعی» باشد. نتیجهگیری: از نظر استفادهکنندگان صورتهای مالی، گزارشگری اجتماعی شرکتها از اهمیت بالایی برخوردار است. بنابراین، شرکتها باید نسبت به نیازها و انتظارات استفادهکنندگان در مورد گزارشگری اجتماعی آگاه بوده و برای تأمین آنها تلاش کنند. | ||
کلیدواژهها | ||
استفادهکنندگان صورتهای مالی؛ گزارشگری اجتماعی؛ مسئولیتهای اجتماعی شرکتها | ||
مراجع | ||
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