Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the effect of macroeconomic indicators on the rate of changes in social responsibility disclosure

Document Type : Original Article

Authors
farhad azizi 1
abbas ghodrati zoeram 2
marzieh roozkhosh 3
hadi gholipor pasha 4
1 Lecturer of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
2 گروه حسابداری، دانشکده علوم انسانی، دانشگاه فنی حرفه ای، شیروان، ایران.
3 Master student of accounting, Faculty of Humanities, Ishraq Institute of Higher Education, Bojnourd, Iran.
4 Master student of accounting, Amol Higher Education Institute, Amol, Iran.
Abstract
Corporate social responsibility has been a sensitive and significant issue in recent years, with international organizations such as the United Nations and the European Union providing standards in this area. A group of experts believe that although governments are primarily responsible for solving society's problems, the participation of organizations is a way forward in this regard. This group of experts believes that, since today, economic power has been transferred from governments to organizations, the participation of organizations in solving social problems is necessary. Therefore, based on this argument, the purpose of this study is to investigate the effect of macroeconomic indicators on the rate of change in social responsibility disclosure of companies listed on the Tehran Stock Exchange. The statistical population of the present study consists of 96 companies listed on the stock exchange during the period 1392 to 1399. The obtained results show that macroeconomic indicators have a significant effect on the rate of changes in social responsibility disclosure.
Keywords
Macroeconomic index
social responsibility
inflation rate
GDP