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
1401
8
1
gregorian
2022
11
1
4
3
online
1
fulltext
en
The Role of Ethical Ideologies and Economic Conservatism on Corporate Social Responsibility Attitudes
تخصصي
Special
پژوهشي
Research
<div style="text-align: justify;"><span style="font-size:14px;"><span style="font-family:Times New Roman;"><span style="line-height:107%"><span calibri=""><b><span style="line-height:107%"><span new="" roman="" times="">Background:</span></span></b><span style="line-height:107%"><span new="" roman="" times=""> Managers manage the corporate social responsibility path and as a result, their personal beliefs and values are very effective on the company's response to social responsibility. Accordingly, the purpose of this study is to investigate the relationship between ethical ideology and economic conservatism of managers of companies listed on the Tehran Stock Exchange with their attitudes toward corporate social responsibility.</span></span></span></span><br>
<span style="line-height:107%"><span calibri=""><b><span style="line-height:107%"><span new="" roman="" times="">Method:</span></span></b><span style="line-height:107%"><span new="" roman="" times=""> This research is an applied and descriptive-correlational research. The statistical population includes financial managers of companies listed on the Tehran Stock Exchange. In 2020, a sample of 204 people from this community was randomly selected. The measurement of variables is based on a questionnaire and structural equation modeling and factor analysis have been used to analyze the data.</span></span></span></span><br>
<span style="line-height:107%"><span calibri=""><b><span style="line-height:107%"><span new="" roman="" times="">Results:</span></span></b><span style="line-height:107%"><span new="" roman="" times=""> The results of data analysis show that moral idealism and economic conservatism have a significant and positive relationship with corporate social responsibility. The results also show that there is no significant relationship between relativism and corporate social responsibility attitudes.</span></span></span></span><br>
<b><span style="line-height:107%"><span new="" roman="" times="">Conclusion:</span></span></b><span style="line-height:107%"><span new="" roman="" times=""> Based on the results, idealistic and economically conservative people are more inclined to corporate social responsibility and are more likely to participate in corporate social responsibility activities. Accordingly, it is better to take effective action in accepting and promoting corporate social responsibility activities by raising awareness and strengthening ideas such as idealism and economic conservatism in the field of university education and while serving accountants and financial managers.</span></span></span></span></div>
Ethical ideologies, Economic conservatism, Corporate social responsibility attitude
51
58
http://ijethics.com/browse.php?a_code=A-10-171-1&slc_lang=en&sid=1
Shiva
Yousefi
shiivayousefi@ymail.com
10031947532846002368
10031947532846002368
No
Ph.D. Student, Dept. of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
Bahman
Banimahd
dr.banimahd@gmail.com
10031947532846002369
10031947532846002369
Yes
Dept. of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran
Hashem
Nikoomaram
shiivayousefi@ymail.com
10031947532846002370
10031947532846002370
No
Dept. of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran