International Journal of Ethics and Society، جلد ۳، شماره ۳، صفحات ۴۴-۵۲

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عنوان انگلیسی Relationship between Moral Foundations & Perception of Corporate Social Responsibility
چکیده انگلیسی مقاله Background: Today, social responsibility plays an important role in the success and survival of organizations, also, moral attitudes have a significant impact on corporate social responsibility. Therefore, the aim of this study is to identify the relationship between moral foundations and perception of corporate social responsibility. Method: The present research is a descriptive study. The statistical population of this study is financial managers of the companies listed in Tehran Stock Exchange. The convenience sampling method is used to select the statistical sample. The research instrument includes two standard questionnaires of moral foundations and perception of corporate social responsibility. Finally, the data extracted from 240 questionnaires were analyzed using Structural Equation Modeling by Lisrel software. Results: The results confirmed the existence of a positive and significant relationship between moral foundations and perception of social responsibility. In other words, any change in the variable of moral foundations changes all aspects of economic, legal, ethical, and philanthropic corporate social responsibility. Conclusion: Implementation of corporate social responsibility has many benefits for the society. Therefore, regulatory bodies and decision-making authorities should consider corporate mangers' moral foundations as a factor affecting on corporate social responsibility.
کلیدواژه‌های انگلیسی مقاله Ethics, Moral Foundations, Perception of Social Responsibility

نویسندگان مقاله | Reza Kaboli
Dept. of Accounting. Sanandaj Branch, Islamic Azad University, Sanandaj, Iran


| Bahman Banimahd
Dept. of Accounting. Karaj Branch, Islamic Azad University, Karaj, Iran


| Ataollah Mohammadi Molgharani
Dept. of Accounting. Sanandaj Branch, Islamic Azad University, Sanandaj, Iran



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