مدیریت ریسک سازمانی و مسئولیت اجتماعی شرکت: نقش تعدیل‌گری مدیریت سود واقعی

پژوهش نامه مدیریت تحول

مقاله 3، دوره 15، بهار و تابستان 1402 - شماره پیاپی 29، شهریور 1402، صفحه 73-98   

نوع مقاله: مقاله پژوهشی

شناسه دیجیتال (DOI): 10.22067/tmj.2023.81222.1404

نویسندگان

غلامرضا فارسی دوست¹؛ مهدی مرادی^{* 2}؛ ابوالفضل سلیمانی³

¹کارشناسی ارشد حسابداری، دانشگاه بین المللی امام رضا (ع)، مشهد، ایران.

²استاد گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی، مشهد، ایران.

³کارشناسی ارشد حسابرسی، دانشکده مدیریت، دانشگاه تهران، تهران، ایران.

چکیده

هدف این پژوهش، بررسی رابطه بین مدیریت ریسک سازمانی و افشای مسئولیت‌های اجتماعی شرکت، و همچنین بررسی اثر تعدیل­کنندگی مدیریت سود واقعی بر این رابطه است. داده­های به­کار گرفته شده، شامل 102 شرکت پذیرفته در بورس اوراق بهادار تهران در بازه زمانی سال­های 1393 تا 1399 است. جهت بررسی فرضیه‌ها از مدل رگرسیون خطی چندگانه با استفاده از داده‌های تابلویی استفاده شده است. نتایج به­دست آمده از این پژوهش نشان می‌دهد که بین مدیریت ریسک سازمانی و افشای مسئولیت اجتماعی رابطه معنی­دار و مثبت وجود دارد. این نتیجه می­تواند به این دلیل باشد که مدیریت ریسک سازمانی با ایجاد یک دید از بالا به پایین و هدایت ریسک­های مضر آتی از سوی جامعه که ممکن است رخ بدهند و شرکت را از ریل موفقیت خارج کنند، گرایش مدیران به فعالیت­های مسئولیت اجتماعی را بیشتر می­کند. همچنین، مدیریت سود واقعی این رابطه را تقویت می‌کند. در واقع تعامل استراتژی مدیریت سود واقعی با مدیریت ریسک سازمانی، بستر لازم را از طریق افزایش بهره­وری کوتاه­مدت و در نتیجه رفع نگرانی مدیران برای حفظ جایگاه­ و منافعشان، آن­ها را به اجرای فعالیت­های ارزشمند اجتماعی و دارای منافع آتی تشویق می­کند. نتایج پژوهش ما پیامدهای استراتژیک حیاتی برای ذینفعان و قانون­گذاران مرتبط با فرصت­طلبی مدیریتی و مکانیزم حاکمیت شرکتی دارد.

کلیدواژه‌ها

مسئولیت اجتماعی شرکت؛ مدیریت ریسک سازمانی؛ مدیریت سود واقعی

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