توسعه الگوی حسابداری مدیریت استراتژیک مبتنی بر گزارشگری مسئولیت اجتماعی در ایران
کلمات کلیدی:
حسابداری مدیریت استراتژیک, گزارشگری مسئولیت اجتماعی, مدلیابی معادلات ساختاری, شفافیت سازمانی, پایداریچکیده
هدف پژوهش حاضر توسعه و اعتبارسنجی الگویی از حسابداری مدیریت استراتژیک مبتنی بر گزارشگری مسئولیت اجتماعی در ایران با هدف ارتقای شفافیت، پاسخگویی و تصمیمگیری راهبردی در سازمانها است. این پژوهش از نظر هدف توسعهای–کاربردی و از حیث ماهیت، کمّی و توصیفی–پیمایشی است. جامعه آماری شامل ۲۷۸ نفر از مدیران، معاونان و کارشناسان حوزه حسابداری و مدیریت استراتژیک در شرکتهای ایرانی بود که با روش نمونهگیری خوشهای تصادفی انتخاب شدند. ابزار گردآوری دادهها پرسشنامه محققساخته بر اساس مؤلفههای شناساییشده از پیشینه نظری و مطالعات تجربی بود. روایی ابزار از طریق روایی محتوا (CVR و CVI) و تحلیل عاملی تأییدی و پایایی از طریق آلفای کرونباخ و پایایی مرکب تأیید گردید. برای تحلیل دادهها از مدلیابی معادلات ساختاری به روش حداقل مربعات جزئی (PLS-SEM) با نرمافزار SmartPLS استفاده شد. نتایج نشان داد که تمامی متغیرهای پژوهش شامل «اجرای تغییرات در سیستمهای اطلاعاتی»، «ارتباط حسابداری مدیریت و مسئولیت اجتماعی»، «انگیزههای اقتصادی»، «راهکارهای توسعه»، «شاخصهای اندازهگیری مسئولیت اجتماعی»، «نقش ذینفعان» و «چالشهای اقتصادی، قانونی، فرهنگی و فناوری» دارای اثر معنادار بر مدل نهایی هستند (t>1.96). شاخص برازش کلی مدل (GOF=0.56) نشاندهنده برازش قوی مدل است و مقادیر R² بیانگر توان تبیینی مناسب سازههای درونزا میباشد. نتایج همچنین نشان داد که تغییرات در سیستمهای اطلاعاتی و ارتباط حسابداری مدیریت با CSR بیشترین تأثیر را در تبیین مدل دارند. نتایج تحقیق تأیید میکند که تلفیق گزارشگری مسئولیت اجتماعی با حسابداری مدیریت استراتژیک میتواند موجب بهبود شفافیت، تصمیمگیری آگاهانه، و پایداری سازمانی گردد. الگوی توسعهیافته ابزاری برای مدیران و سیاستگذاران فراهم میکند تا شاخصهای اقتصادی، اجتماعی و فناوری را در راستای مسئولیتپذیری اجتماعی در نظام حسابداری مدیریت بومیسازی کنند.
دانلودها
مراجع
Alassuli, A. (2024). The role of environmental accounting in enhancing corporate social responsibility of industrial companies listed on the Amman Stock Exchange. Uncertain Supply Chain Management, 12(1), 125-132. https://doi.org/10.5267/j.uscm.2023.10.012
Altwaijri, A. S. (2025). Corporate Social Responsibility and Its Role in the Impact of Marketing Tools on Strategic Marketing. Journal of Project Management, 10(2), 367-374. https://doi.org/10.5267/j.jpm.2025.1.003
Asgari, N., Nikoukar, G., Safari, H., & Gholami, M. (2015). Competency Model of Islamic Republic of Iran's Based on 2025 Vision Plan. Management in Islamic University, 4(9), 23-38.
Bonabi Ghadim, R., Vaez, S. A., & Ensani, R. (2022). The Effect of Intellectual Capital on Sustainability Performance Reporting and Business Strategy. Financial Accounting Research, 14(2), 63-90. https://doi.org/10.22108/far.2022.133847.1890
Camilleri, M. A. (2022). Strategic attributions of corporate social responsibility and environmental management: The business case for.
Donbesuur, F., Zahoor, N., Al-Tabbaa, O., Adomako, S., & Tarba, S. Y. (2023). On the performance of platform-based international new ventures: The roles of non-market strategies and managerial competencies. Journal of International Management, 29(2), 101002. https://doi.org/10.1016/j.intman.2022.101002
Dreyfus, R. C. (2008). Identifying competencies that predict effectiveness of R&D managers. Journal of Management Development, 27(1), 76-91. https://doi.org/10.1108/02621710810840776
Dubois, D. D., Rothwell, W. J., Stern, D. J., & Kemp, L. K. (2004). Competency-based human resource management. Davies-Black Publishing.
Ehteshami Nejad, E., & Pakzad, M. (2023). Examining the Role of Green Technologies in Enhancing Corporate Social Responsibility. Technology in Entrepreneurship and Strategic Management, 2(2), 22-28. https://doi.org/10.61838/kman.jtesm.2.1.4
Faridi Mayvan, M., Momeni, A., & Moghadam, A. (2022). Testing Audit Risk Assessment Under the Influence of Corporate Social Responsibility Disclosure. Accounting and Management Auditing Knowledge, 11(43), 309-321.
Firouzi, A. (2024). Investigating the Impact of Significant Social Developments and Corporate Information Disclosure on the Herding Behavior of Capital Market Activists Ershad Damavand Institute of Higher Education, Department of Accounting and Financial Management].
Golchoghani, M., Pourfeizollah, R., & Elahiyari Vanestagh, N. (2023). Corporate Social Responsibility, Risk Management, and Real Earnings Management: With an Emphasis on Managerial Pre-Trust. Research in Accounting and Economic Sciences, 7(3), 45-60.
Gruicic, D., & Benton, S. (2015). Development of managers' emotional competencies: mind-body training implication. European Journal of Training and Development, 39(9), 798-814. https://doi.org/10.1108/EJTD-04-2015-0026
Hadavand, S., Zamani Moghadam, A., & Taghipoor Zahir, A. (2023). Investigating the Effects of Aligning Senior Managers Training and Business Strategies in Improving Competitive Capabilities. Journal of research in instructional methods, 1(3), 101-124. https://doi.org/10.22091/jrim.2023.9921.1038
Hemati dehaghani, A., mohammadi khoshoei, H., & saeidi, R. (2024). The Supply of High quality auditing services through The ability model of competent leaders. mieaoi, 13(48), 6.
Herranz, z., Nuria Reguera, A., & Félix J. López, I. (2022). Audit Committee Competence and Earnings Management in Europe. Journal of Revista de Contabilidad Spanish Accounting Review, 25(1), 121-135. https://doi.org/10.6018/rcsar.385331
Khanifar, H., Ebrahimi, S., Seyfi, A., & Fayyazi, B. m. (2020). Designing a Model for the Competency of education Administrators for Use in the Evaluation Center. Journal of School administration, 8(2), 118-139.
Khayati, N., & Hossein Zadeh, F. (2023). Examining the Relationship Between Earnings Management and Corporate Social Responsibility in Companies Listed on the Tehran Stock Exchange. Second Conference on Applied Research in Humanities in Management, Industrial Engineering, Economics, and Accounting.
Khoshouei, M. S., Oreyzi, H. R., & Noori, A. (2013). The eight managerial competencies: Essential competencies for twenty first century managers. Iranian Journal of Management Studies (IJMS), 6(2), 131-152.
Kim, B. J., Chang, Y., & Kim, T. H. (2023). Translating Corporate Social Responsibility Into Financial Performance: Exploring Roles of Work Engagement and Strategic Coherence. Corporate Social Responsibility and Environmental Management, 30(5), 2555-2573. https://doi.org/10.1002/csr.2502
Lahjie, A. A., Natoli, R., & Zuhair, S. (2023). The effect of corporate governance, corporate social responsibility and information asymmetry on the value of Indonesian-listed firms. International Journal of Accounting & Information Management, ahead-of-print(ahead-of-print). https://doi.org/10.1108/IJAIM-02-2023-0038
Lajnef, F., & Ellouz, M. A. (2024). Do cultural differences moderate the relationship between corporate social responsibility and earnings management? International Journal of Accounting and Finance. https://international.vlex.com/vid/do-cultural-differences-moderate-1072310449
Liikamaa, K. (2015). Developing a project manager's competencies: A collective view of the most important competencies. Procedia Manufacturing, 681-687. https://doi.org/10.1016/j.promfg.2015.07.305
Lu, Y., & Abeysekera, I. (2021). Do investors and analysts value strategic corporate social responsibility disclosures? Evidence from China. Journal of International Financial Management & Accounting, 32(2), 147-181. https://doi.org/10.1111/jifm.12126
Mahmoudi Yekeh Baghi, R., Darvishi, M., & Abbaszadeh, M. R. (2024). Tone Management and Corporate Social Responsibility: The Moderating Role of Board Gender Diversity. Experimental Accounting Research, 14(3), 75-102. https://jera.alzahra.ac.ir/jufile?ar_sfile=235515
Momeny, M., & zabihi zarinkolai, A. (2023). Structural Equation Model Approach in the Test of Ethical Dimensions of Auditors under the Influence of Job Burnout and Spiritual Intelligence. Accounting and Auditing Studies, 12(46), 115-142. https://doi.org/10.22034/iaas.2023.179242
Naimati, R., Azad, P., & Mousavi, S. (2025). Development of Core Competency Model for Enhancing the Managerial Training System in the National Oil Products Distribution Company of Iran. Quarterly Journal of Organizational Education and Leadership Development, 10(1), 37-60. https://elmnet.ir/doc/10871371-84222
Okwor, H., Ogbo, A., Ndu, V., & Onwe, C. C. (2022). Intrapreneurial competencies and firms' growth: The mediating effect of perceived organizational support. International Entrepreneurship Review, 8(2), 51-66. https://doi.org/10.15678/IER.2022.0802.04
Pourali Lakeye, M. R., Mozaffari, R., Samadi Largani, M., & Fakhr Hosseini, S. F.-o.-D. (2024). Presenting a strategic management accounting model based on fulfilling corporate social responsibility. Scientific Journal of Management Accounting, 17(60), 1-19. https://sanad.iau.ir/en/Journal/jma/Article/816253
Rai, O., Dorji, U., & Dorji, N. (2025). Assessment of Managerial Competencies in Bhutanese Construction Projects. Journal of Applied Engineering, Technology and Management, 5(1), 11-25. https://doi.org/10.54417/jaetm.v5i1.145
Rezaei Rajani, A. A., Mohamadi Khoshoei, H., & Mahdad, A. (2024). Examining the impact of competence, independence, honesty, professional care and experience of the auditor on the quality of the audit, taking into account personality dimensions. Popularization of Science, 15(1), 285-301. https://doi.org/10.22034/popsci.2024.411866.1287
Sepasi, S., & Talebian Darzi, F. (2022). A Meta-Study on Corporate Social Responsibility in Accounting and Auditing Research: A Content Analysis Method. Accounting and Management Auditing Knowledge, 11(44), 329-345. https://www.magiran.com/paper/2471510/a-meta-analysis-on-corporate-social-responsibility-on-accounting-and-auditing-researches-content-analysis-method?lang=en
Seyfi, S., Gorji zadeh, D., & Khoshkar, F. (2024). The effect of auditors' competency, professional ethics and diversity of auditors signing audit report on the quality of financial reporting in the stock exchange from. Journal of Accounting and Management Vision, 7(88), 43-70.
Shi, H., Liu, H., & Wu, Y. (2024). Are socially responsible firms responsible to accounting? A meta-analysis of the relationship between corporate social responsibility and earnings management. Journal of Financial Reporting and Accounting, 22(3), 311-332. https://doi.org/10.1108/JFRA-06-2021-0171
Soveidi, A., & Dosti, A. (2025). Competencies of Public Managers: A Meta-synthesis Approach in National Iranian Oil Company. Strategic Studies in Petroleum and Energy Industry, 16(64), 8-18. https://iieshrm.ir/browse.php?a_id=1759&sid=1&slc_lang=en
Suryani, S. (2022). Governance/ Corporate Social Responsibility (CSR) and Ethics in Strategic Management in Education. Inspirasi Dunia Jurnal Riset Pendidikan Dan Bahasa, 2(1), 57-69. https://doi.org/10.58192/insdun.v2i1.412
Taghipour, A., Khazaei, M., Azar, A., Rajabzadeh Ghatari, A., Hajiaghaei-Keshteli, M., & Ramezani, M. (2022). Creating Shared Value and Strategic Corporate Social Responsibility through Outsourcing within Supply Chain Management. Sustainability, 14, 1940. https://doi.org/10.3390/su14041940
Wahdi, N. (2024). The Influence of Corporate Social Responsibility and Profitability on Tax Avoidance. Innovation Business Management and Accounting Journal, 3(1), 30-36. https://doi.org/10.56070/ibmaj.2024.004
Yarifard, R., & Hashemi, N. (2024). The Impact of Corporate Social Responsibility Reporting on Firm Value Considering the Role of Audit Quality, Corporate Governance, and Earnings Management in Companies Listed on the Tehran Stock Exchange. Accounting and Management Outlook, 7IS - 94, 1-27.
Yeganeh Rad, F., Lowa, A., & Amiri, S. (2023). Examining the role of dimensions of corporate social responsibility on brand reputation perception and brand equity. Prospects of Accounting and Management, 6(85), 204-213.
Zarefar, A., Andreas, B., & Zarefar, A. (2016). The influence of ethics, experience and competency toward the quality of auditing with professional auditor skepticism as a moderating variable. Procedia-Social and Behavioral Sciences, 219, 828-832. https://doi.org/10.1016/j.sbspro.2016.05.074
دانلود
چاپ شده
ارسال
بازنگری
پذیرش
شماره
نوع مقاله
مجوز
حق نشر 2025 Erfan Davari, Saeed Anvar Khatibi, Rasoul Abdi, Mahdi Zeinali (Author)

این پروژه تحت مجوز بین المللی Creative Commons Attribution-NonCommercial 4.0 می باشد.