International Journal of Ethics and Society
مجله بین المللی اخلاق و جامعه
Int. J. Ethics Soc
Literature & Humanities
http://ijethics.com
1
admin
2981-1848
2676-3338
10.22034
34486
8888
13
en
jalali
1400
8
1
gregorian
2021
11
1
3
3
online
1
fulltext
en
Relationship between Moral Foundations & Perception of Corporate Social Responsibility
تخصصي
Special
پژوهشي
Research
<div style="text-align: justify;"><span style="font-family:Times New Roman;"><strong>Background: </strong>Today, social responsibility plays an important role in the success and survival of organizations, also, moral attitudes have a significant impact on corporate social responsibility. Therefore, the aim of this study is to identify the relationship between moral foundations and perception of corporate social responsibility.<br>
<strong>Method</strong>: The present research is a descriptive study. The statistical population of this study is financial managers of the companies listed in Tehran Stock Exchange. The convenience sampling method is used to select the statistical sample. The research instrument includes two standard questionnaires of moral foundations and perception of corporate social responsibility. Finally, the data extracted from 240 questionnaires were analyzed using Structural Equation Modeling by Lisrel software.<br>
<strong>Results</strong>: The results confirmed the existence of a positive and significant relationship between moral foundations and perception of social responsibility. In other words, any change in the variable of moral foundations changes all aspects of economic, legal, ethical, and philanthropic corporate social responsibility.<br>
<strong>Conclusion</strong>: Implementation of corporate social responsibility has many benefits for the society. Therefore, regulatory bodies and decision-making authorities should consider corporate mangers’ moral foundations as a factor affecting on corporate social responsibility.</span></div>
Ethics, Moral Foundations, Perception of Social Responsibility
44
52
http://ijethics.com/browse.php?a_code=A-10-142-1&slc_lang=en&sid=1
Reza
Kaboli
10031947532846002412
10031947532846002412
No
Dept. of Accounting. Sanandaj Branch, Islamic Azad University, Sanandaj, Iran
Bahman
Banimahd
dr.banimahd@gmail.com
10031947532846002413
10031947532846002413
Yes
Dept. of Accounting. Karaj Branch, Islamic Azad University, Karaj, Iran
Ataollah
Mohammadi Molgharani
10031947532846002414
10031947532846002414
No
Dept. of Accounting. Sanandaj Branch, Islamic Azad University, Sanandaj, Iran