Improvement of Users' Perception of Corporate Social Responsibility: Visualization of Financial Statements
Publish Year: 1397
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJFMA-2-8_002
تاریخ نمایه سازی: 13 آذر 1400
Abstract:
Nowadays a major portion of our information about various subjects is obtained through images .This study tries to look at corporates' financial reports with a new perspective. Using images together with numbers and figures, the study used a new way to present concepts related to CSR[i] along with financial information. To this aim, CSR was experimentally examined through four hypotheses among accounting MA students .Using Confirmatory factor analysis and two independent sample t-tests, the results confirmed the use of the approaches in accounting based on Davison's viewpoint, lead to the improvement of the users' perception of all aspects of CSR. [i] Corporate Social Responsibility
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Authors
Nassim Shahmoradi
PhD Candidate, Department of Accounting, Islamic Azad University, Science and Research Branch, Tehran, Iran
Hashem NikooMaram
Professor, Department of Accounting, Islamic Azad University, Science and Research Branch, Tehran, Iran (Corresponding author)
Bahman Banimahd
Associate Professor, Department of Accounting, Islamic Azad University, Karaj Branch, Karaj, Iran
Fraydoon Rahnamay Roodposhti
Professor, Department of Accounting, Islamic Azad University, Science and Research Branch, Tehran, Iran
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