The Methodology of Social and Stakeholders’ Analysis to Participate in Corporate Sustainability Using Tax Compliance

Iranian Journal of Accounting, Auditing and Finance

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 24 مهر 1401   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2022.78540.1212

نویسندگان

norollah rahmani picha؛ farzaneh heidarpour^* ؛ azita jahanshad

Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran

چکیده

Objective: the measures taken by companies in line with their activities, in addition to ensuring the interests of shareholders and the company, have social, environmental, and economic effects on society. Today, we are witnessing an increase in the concerns of society under the influence of these measures. One of these measures is the payment of taxes by the company, which can lead to an increase in social services and the prosperity of the economic system and generally improve the status of society. The primary purpose of this research is to explain the methodology of social and stakeholder analysis to participate in corporate sustainability by using the tax compliance of stock exchange companies.

Methodology: The current research is developmental-practical in terms of objective, mixed-exploratory (causal) data, and survey-cross-sectional. Therefore, this research method to achieve the mentioned goals is descriptive-analytical. In this research, the components are first determined by the Delphi method, and then the significance of the components is checked using the factor analysis method by Smart PLS Software.

Results: The research findings in the first stage, which were obtained by using a questionnaire and receiving the opinions of experts, include the identification the following components: the perception of stakeholders, including internal stakeholders and our company; Social norms include personal, descriptive, subjective and predicted norms, and participation in corporate sustainability includes desire, plan, commitment, and enthusiasm. Also, in the second stage, which was done by distributing questionnaires among the accountants and financial managers of the companies admitted to the stock exchange

کلیدواژه‌ها

stakeholder perception؛ social norms؛ tax compliance؛ corporate sustainability