واکاوی محرک‌های گزارشگری مسئولیت‌پذیری اجتماعی اسلامی شرکت: کاربست فراترکیب
الموضوعات :
مهدی سامعی
1
(دانشجوی دکتری، گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران.)
اکرم تفتیان
2
(استادیار، گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران.)
محمود معین الدین
3
(دانشیار، گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران.)
الکلمات المفتاحية: رویکرد تحلیل محتوا, رویکرد کیفی فراترکیب, سازمان همکاری اسلامی, گزارشگری مسئولیت‌پذیری اجتماعی اسلامی.,
ملخص المقالة :
هدف اصلي پژوهش حاضر، شناسایی، دسته‌بندی و اولویت‌بندی محرک‌های گزارشگری مسئولیت‌پذیری اجتماعی اسلامی شرکت است. در این پژوهش با رویکرد پژوهش کیفی و فراترکیب (متاسنتز) که شامل گام‌های ۷ گانه سندلوسکی و بارسو است، به ارزیابی و تحلیل نظام‌مند 37 مورد از یافته‌های پیشین پرداخته شده است. در انتها نظر 29 نفر از خبرگان و اساتید، به‌وسیله پرسشنامه در سال 1400 جمع‌آوری شده و با استفاده از روش کمّی آنتروپی، به تعیین ضریب اثر محرک‌های شناسایی شده، پرداخته شد. در این پژوهش 78 محرک شناسایی شد که در 14 مقوله و 6 بُعد اصلی دسته‌بندی شدند. باتوجه به یافته‌های پژوهش، در بین مؤلفه‌های شناسایی‌شده، مواردی مانند خیریه، حفاظت از منابع طبیعی، پرداخت زکات، آموزش و پشتیبانی از آموزش و بیانیه انطباق شرع نسبت به سایر مؤلفه‌ها از اهمیت بیشتری برخوردارند. با توجه به نتایج پژوهش، با افزایش آگاهی عمومی به‌تدریج توقعات از گزارشگری مسئولیت‌پذیری اجتماعی اسلامی شرکت نیز افزایش یافته و انتظار می‌رود، محرک‌ها و فشارها بتوانند منجر به انسجام این نوع گزارشگری شوند.
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