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اعتبارسنجی ابزار ارزیابی سطح افشاء مسئولیت اجتماعی شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران | ||
حسابداری سلامت | ||
دوره 9، شماره 1 - شماره پیاپی 23، فروردین 1399، صفحه 78-100 اصل مقاله (517.85 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2020.68229.1235 | ||
نویسندگان | ||
امین عالیوندی دارانی1؛ دکتر مهدی عربصالحی* 2؛ دکتر هادی امیری3؛ دکتر فرساد زمانیبروجنی4 | ||
1دانشجوی دکتری حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران | ||
2دانشیار حسابداری، دانشگاه اصفهان، اصفهان، ایران | ||
3استادیار اقتصاد، دانشگاه اصفهان، اصفهان، ایران | ||
4استادیار کامپیوتر، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران | ||
چکیده | ||
مقدمه: با توجه به تمایل روزافزون سرمایهگذاران، سهامداران و بهطورکلی ذینفعان به شناخت ابعاد مسئولیت اجتماعی، افشاء مطلوب مسئولیت اجتماعی شرکتها بسیار حائز اهمیت است و این امر بدون در اختیار داشتن اﺑﺰار دارای رواﯾﯽ و پایایی مناسب امکانپذیر نخواهد ﺑﻮد. روش پژوهش: پژوهش حاضر از لحاظ ماهیت و هدف، کاربردی و بر اساس نحوه گردآوری دادهها از نوع پژوهشهای میدانی است. جامعه آماری پژوهش شامل استادان دانشگاه در رشتههای حسابداری و مدیریت مالی و افراد حرفهای و متخصص در زمینه مالی، حسابداری و بازار سرمایه است. در این پژوهش پس از بررسی متون و اﺳﺘﺨﺮاج اﺑﻌﺎد افشاء مسئولیت اجتماعی، با کمک روش دلفی، در سه مرحله شاخصهای هر یک از ابعاد افشاء مسئولیت اجتماعی بررسی شد. یافتهها: از 84 شاخص پرسشنامه اولیه، 39 شاخص در فرآیند سنجش روایی و پایایی حذف و سرانجام بازبینهای (چکلیستی) با 45 شاخص دارای رواﯾﯽ و ﭘﺎﯾﺎﯾﯽ ﻣﻨﺎﺳﺐ، تهیه شد. یافتههای پژوهش نشان داد که از دید خبرگان، بُعد محصولات و خدمات از بیشترین اهمیت برای افشاء مسئولیت اجتماعی برخوردار است و کمترین میزان اهمیت افشاء مسئولیت اجتماعی مربوط به بُعد حقوق بشر است. بحث و نتیجهگیری: با توجه به اهمیت مسئولیت اجتماعی شرکتها، استفاده از معیاری معتبر و قابلاعتماد در تعیین و ارزیابی سطح افشاء مسئولیت اجتماعی شرکتها، کیفیت تصمیمگیری ذینفعان را افزایش میدهد. بنابراین، ابزار ارزیابی سطح افشاء مسئولیت اجتماعی که در این پژوهش ارائه شده و از روایی مناسب و پایایی قابل قبول برخوردار است میتواند در بهبود سطح افشاء مسئولیت اجتماعی و ارزیابی آن مفید واقع شود. | ||
کلیدواژهها | ||
اعتبارسنجی؛ روش دلفی؛ سطح افشاء؛ مسئولیت اجتماعی | ||
سایر فایل های مرتبط با مقاله
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مراجع | ||
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