بررسی دیدگاه استفاده‌کنندگان صورت‌های مالی در مورد چارچوب و محتوای گزارشگری اجتماعی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری دانشگاه فردوسی مشهد و مدیر بخش تحقیقات و خدمات مدیریت مؤسسه حسابرسی و خدمات مدیریت رهیافت و همکاران

2 کارشناس ارشد حسابداری از دانشگاه آزاد اسلامی واحد مشهد و حسابدار رسمی

3 دانشجوی 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


عنوان مقاله [English]

Investigating the Attitude of Financial Statements Users toward the Framework and Content of Social Reporting

نویسندگان [English]

  • M. Bagherpour Valashani 1
  • M. Jahanbani 2
  • S. Zafarzadeh 3
1 Assistant Professor, Department of Accounting, Ferdowsi University of Mashhad; and the Manager of the Research and Management Services Group of Rahyaft and Partners
2 M. A. in Accounting, Islamic Azad University, Mashhad Branch; Certified Public Accountant
3 Ph. D. Student in Accounting, Alzahra University
چکیده [English]

Introduction: Content and procedures of social responsibility reporting are different in various countries since there exist main differences among countries in various aspects. Therefore, regarding the different social and environmental conditions in Iran in relation to other countries, it is expected that the expectation and demand of beneficiaries and users will differ in disclosing social responsibility. Hence, the current research identifies the concept of social responsibility and presents a compiled framework on the content of social reporting in Iran at the same time.
Method: This research is a descriptive survey, and the attitude of the beneficiaries and users toward financial statements on the importance of different subjects in social responsibilities has been investigated by a designed-researcher questionnaire according to the importance and subject of the research in 2013. The statistical sample of the research has been selected by convenience sampling method, and the collected data have been analyzed by means of Wilcoxon Signed-Ranks Test, One-Sample T-Test, and Repeated Measure Design.
Results: Most of the respondents expect that the companies have some disclosures on their own social responsibilities, and they should include the following subjects respectively in the social reporting: “Health and Safety”, “Energy”, “Fair Activity Procedures”, “Environmental Subjects”, “Human Resources”, and “Involvement in Social Activities”.
Conclusion: From the viewpoint of financial statements users, corporate social responsibilities is very important. Therefore, companies should be aware of the requirements and expectations of users about social reporting and the companies should try to meet their needs.

کلیدواژه‌ها [English]

  • Corporates Social Responsibilities
  • Financial Statements Users
  • Social Reporting
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