The Impact of Corporate Social Responsibility and Organizational Structure on Competitive Capacity: Access to Accepted Companies in Tehran Stock Exchange
Article Type:
Research/Original Article (بدون رتبه معتبر)
In this paper, the issue of corporate social responsibility and organizational structure of business units on the competitive ability of 90 companies from listed companies in Tehran Stock Exchange from 2010 to 2014 were discussed. The social responsibility of the company, that is, commitment to improve the social status of companies through compliance with the rules and regulations, the first hypothesis of the research is developed such that there is a significant relationship between the corporate social responsibility and the competitive ability of the business units in the market. Another type of competition among companies can be competition in terms of compliance with laws and regulations, for example, laws on corporate commitment to environmental health. The second hypothesis of the research also suggests that there is a significant relationship between increasing the division of tasks in companies and the competitive ability of business units in the market. Organizational structure means division of tasks and serves as a template for grouping jobs in a business unit, and companies that have better structure (division of tasks) will perform better than other competitors. Also, other evidence of research indicates that there is a significant positive correlation between competitive ability and leverage ratio of negative significant relationship with company size. But there was no significant relationship between competitive ability and sales growth.
Journal of Advanced Research in Accounting and Auditing, Volume:2 Issue: 3, 2017
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