Study of the adjusting role of social identity in the relationships between perceiving commercial social responsibility and

Subject Areas : Management Accounting

Maliheh Alifari ¹ ( دانشجوی دکتری حسابداری، دانشگاه آزاد اسلامی، واحد علوم و تحقیقات، تهران، ایران )
Hamidreza Vakilifard ² ( دانشیار گروه حسابداری، دانشگاه آزاد اسلامی، واحد علوم و تحقیقات، تهران، ایران )
Bahman Banimahd ³ ( دانشیار گروه حسابداری، دانشگاه آزاد اسلامی، واحد کرج )
Ramazanali Royaee ⁴ ( استادیار گروه حسابداری، دانشگاه آزاد اسلامی، واحد علوم و تحقیقات، تهران، ایران )

Received: 2016-06-12 Accepted : 2016-10-22 Published : 2017-09-23

Keywords: perceiving social responsibili, Job Attitude, organizational commitment, Job Satisfaction, social identity,

Abstract :

The purpose of the present research is to study the adjusting role of social identity in the relationships between perceiving social responsibility and job attitude. The research model includes such variables as social identity, perceiving social responsibility, and job attitude (job satisfaction and organizational commitment). The statistical community of the research is consisted of all the educated and experienced accountants in all organizations and offices under the nation’s service management law, out of which 196 people were chosen randomly. The method of the research is practical in terms of objective, and descriptive-correlative in terms of methodology. The required data have been collected through questionnaire. For the study of variables the t test has been utilized, considering the average of measurement scale; for the study of the differences among three or more groups of variables the one-way variance analysis (ANOVA) has been utilized; for the pairwise comparison among groups the Scheffe test was used; and for the study of the assumption of the adjusting role of social identity variable, the hierarchical regression was used, and the data were analyzed by means of spss 18 software. The research result shows that perceiving commercial social responsibility meaningfully affects job satisfaction. Also, the relationship between the commercial social responsibility and organizational commitment have been verified

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