نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار حسابداری،دانشگاه تربیت مدرس،تهران، ایران.
2 کارشناس ارشد حسابداری،دانشگاه تربیت مدرس،تهران، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Nowadays, corporate social responsibility seems necessary for many companies and companies are disclosing this information to increase shareholder wealth. Numerous studies have reviewed the history and evolution of this concept in recent decades. However, no research has been conducted in the country to specifically study the history and evolution of this concept in the field of accounting. In this study, by meta analyzing the concept of corporate social responsibility in accounting and auditing, attempts can be made to identify trends and related structures using the many different domains of this concept, to provide a comprehensive picture of it for researchers to use.
For this purpose, 169 articles until year 2021 on corporate social responsibility published in reputable journals were reviewed. The results show that corporate social responsibility in accounting has grown rapidly among researchers and future researchers can identify and prioritize corporate social responsibility structures in accounting and auditing studies, choose their orientation in relation to determining and explaining new models.
Among all the famous and certified journals in the country, the Journal of Management Accounting and Auditing Knowledge, has had the largest share of articles in the field of social responsibility. This is an important indication that the magazine has paid special attention to this growing category and researchers have paid more attention to this journal.
کلیدواژهها [English]