واکاوی محرک‌های گزارشگری مسئولیت‌پذیری اجتماعی اسلامی شرکت: کاربست فراترکیب
محورهای موضوعی : مدیریت بازرگانی
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.)
کلید واژه: رویکرد تحلیل محتوا, رویکرد کیفی فراترکیب, سازمان همکاری اسلامی, گزارشگری مسئولیت‌پذیری اجتماعی اسلامی.,
چکیده مقاله :
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.
The main purpose of the current research is to identify, categorize and prioritize the drivers of Islamic social responsibility reporting of the company. In this research, with the approach of qualitative and meta-synthesis (metasynthesis), which includes the 7 steps of Sandelowski and Barso, a systematic evaluation and analysis of 37 cases of previous findings has been done. At the end, the opinions of 29 experts and professors were collected through a questionnaire in 1400, and the effect coefficient of the identified stimuli was determined using the quantitative entropy method. In this research, 78 stimuli were identified, which were categorized into 14 categories and 6 main dimensions. According to the findings of the research, among the identified components, things like charity, protection of natural resources, payment of zakat, education and support for education and Sharia compliance statement are more important than other components. According to the results of the research, with the increase in public awareness, the expectations of the Islamic social responsibility reporting of the company have also increased, and it is expected that the stimuli and pressures can lead to the coherence of this type of reporting.
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