نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، دانشگاه شیراز،
2 استادیار حسابداری، دانشگاه شیراز، شیراز، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Social responsibility is the voluntary allocation of organizational resources to improve social welfare, which is used as a tool to strengthen relationships with key stakeholders. The purpose of this study is to prioritize the factors affecting on social responsibility reporting in the Social Security Organization using fuzzy hierarchical analysis model. The present research is applied in terms of purpose and in terms of data collection based on field research. The statistical population of the study consists of 45 managers and auditors of the Social Security Organization of Fars Province, Tehran and university professors who were selected as a sample by theoretical sampling. Also, in order to analyze the views and opinions of the respondents, fuzzy hierarchical method, Excel software and SPSS were used. The results showed that priority, ethical, legal, human resources, environmental, customer and economic criteria are effective factors on social responsibility reporting in the Social Security Organization, respectively. Also, the study of the relative importance of the sub-criteria showed that the provision of electronic services to reduce environmental pollution, staff insurance including treatment and retirement, staff appreciation, installment payment policy for insured and insurers, disclosure of organization costs by cost nature and committee performance report Internal auditing is the first priority.
کلیدواژهها [English]