Examaining the Effect of accountant's Religious Attitude on Corporate Social Responsibility

Corporate social responsibility (CSR) refers to the continuing commitment of companies to behave ethically in economic environments. Also it improves the quality of life of the workforce, as public services should be provided for all people. Therefore, social responsibility is considered as a key factor in the success and sustainability of firms. On the other hand, religious beliefs have effects on how to accept corporate social responsibility and to disclose information to the general public. The present study aimed at investigating the strength of religious attitude of accountants toward corporate social responsibility. In the present study, 100 questionnaires were distributed among accountants in 2016 in Tehran. Data were analyzed using LISREL (linear structural relations). The results of analysis of the distributed questionnaires showed that firstly accountants with more religious attitude have different views than accountants with less religious attitude. Secondly, the religious accountants attach more importance to social responsibility and actually tend to observe the principles of social responsibility and its procedures more than accountants with less religious attitude.