نقش تعدیلی نظارت خارجی در اثرگذاری ابعاد فنی و نهادی مسئولیت پذیری اجتماعی بر سودآوری شرکت

نوع مقاله : علمی - پژوهشی

نویسندگان

1 دانشیار گروه مدیریت، دانشگاه گیلان، رشت، ایران.

2 استادیار گروه حسابداری، دانشگاه گیلان، رشت، ایران

3 دانشجوی دکتری مدیریت، دانشگاه علامه طباطبائی، تهران، ایران.

چکیده

پذیرش دیدگاه شهروندی برای شرکت به عنوان عضوی از جامعه، مسئولیت پاسخگویی را از جهت افزایش شفافیت و گزارشدهی به همراه دارد. گزارش‌گری مسئولیت اجتماعی از مهمترین این ابزارهاست، که تبعات و تاثیرات متفاوتی را به همراه خواهد داشت. هدف از این پژوهش، شناسایی اثر تعدیلی نظارت خارجی بر رابطه بین ابعاد فنی و نهادی مسئولیت‌پذیری اجتماعی بر سودآوری در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران است. در این مطالعه داده‌های مربوط به 105 شرکت و برای دوره زمانی 1392 تا 1396 و با بهره‌گیری از مدل‌های رگرسیون چندمتغیره مبتنی بر تکنیک داده‌های ترکیبی مورد بررسی قرار گرفتند. نتایج پژوهش نشان داد که ابعاد مسئولیت‌پذیری اجتماعی بر سودآوری شرکت به‌صورت مستقیم رابطه معنی‌داری دارند. علاوه بر این تأثیر ابعاد فنی و نهادی مسئولیت‌پذیری اجتماعی بر سودآوری شرکت با نقش تعدیلی نظارت خارجی مورد بررسی قرار گرفت. نتایج پژوهش مطابق با پیش بینی نظریه مکمل بیانگر آن بود که نظارت خارجی رابطه مثبت بین بعد فنی مسئولیت‌پذیری اجتماعی و سودآوری شرکت را تعدیل (تشدید) می‌کند؛ اما در رابطه بین بعد نهادی مسئولیت‌پذیری اجتماعی و سودآوری شرکت، نظارت خارجی نقش تعدیلی ایفا نمی‌کند.

کلیدواژه‌ها

عنوان مقاله [English]

The moderating role of external monitoring in influencing the technical and institutional dimensions of corporate social responsibility on profitability

نویسندگان [English]

  • Mohsen Akbari 1
  • Yasser Rezaei Pitenoei 2
  • masoomeh Ghasemi shams 3
1 Associate prof, Department of Management, University of Guilan, Rasht, Iran.
2 Assistant Prof, Department of Accounting, University of Guilan, Rasht, Iran.
3 Ph.D. Student in Management , Allameh Tabataba'i University, Tehran, Iran.
چکیده [English]

Adopting a citizen's perspective for participating as a member of the community brings responsibility for accountability for increased transparency and accountability. Social responsibility reporting is one of the most important tools that will have different consequences and impacts. The purpose of this study is to identify the effect of moderating role of external monitoring on the relationship between the technical and institutional dimensions of social responsibility on profitability in companies of Tehran Stock Exchange. In this study, data from 105 companies for the period 2013 to 2017 were investigated using multivariate regression models based on combined data technique. The results of the research showed that social responsibility dimensions have a direct relationship with the firm's profitability. In addition, the impact of the technical and institutional dimensions of social responsibility on the company's profitability with the moderating role of external monitoring was examined. The results of the study, according to the prediction of the complementary theory, indicate that external monitoring exacerbates the positive relationship between the technical dimension of social responsibility and profitability of the company, but in the relationship between the institutional dimension of social responsibility and profitability of the company, external monitoring does not play a moderating role.

کلیدواژه‌ها [English]

  • Social Responsibility
  • Profitability
  • External Monitoring
  • Technical Dimension
  • Institutional Dimension

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