ნორუზი მოჰამედ რეზა

პროფესორი, ფილოსოფიის დეპარტამენტი, თარბიატ მოდარესის უნივერსიტეტი, თეირანი, ირანი

ჰასან დანაე ფარდი

პროფესორი, ფილოსოფიის დეპარტამენტი, თარბიატ მოდარესის უნივერსიტეტი, თეირანი, ირანი


Applicable Hypothesis Testing for the Vital Factors for Corporate Social Responsibility Enigma in Iranian Private Companies

(ბიზნესის ფინანსური უზრუნველყოფისა და მართვის აქტუალური საკითხები)


Introduction and aim: Organizations in the third world need a high and fast movement in improving the corporate social responsibility. They should be furnished in such a way that employees can use from their experiences and talents in the organizations and can develop the organization in a right way but it should be noticed that this important should be realized with an organizational citizenship behavior.

Research methodology: This project has been done by questionnaire with high reliability and validity among 30 (25 Male and 5 Female) accountants in manufacturing, business and industrial sectors in east Azerbaijan providence.

The questionnaire has been used for the study of this variable is prepared by researchers and distributed after the reliability and validity testing.

Results and implications: One of the innovations of this study is about the study of corporate social responsibility occurrence and Accounting in manufacturing, business and industrial sectors in east Azerbaijan providence. And this is for the first time study. This is very important phenomena because normally if we ask from manager or a citizen does the factor X obey from CSR rules? We need a logical answer and this logical answers rely on financial statements hat accountants work on them. Then accountants have the major roles in CSR.

Conclusion: This paper studies CSR definitions first and then directly goes to the body of the research for the research study the relationship between CSR occurrence and accounting in the manufacturing, business and industrial sectors in east Azerbaijan providence.

Keywords: accounting background, private companies, iran, corporate social responsibility

Paper