The Impact of Demographic Variables in Improving of Users' Perception of Corporate Social Responsibility Presented in Visual Financial Statements

Nowadays is the world of images and a major portion of our information about various subjects is obtained through images. They are underestimated and mostly used to demonstrate and advertise. However, the meaning behind these images is much deeper and richer. This study tries to analyze the nature of visual rhetoric in the field of accounting and introduces views to improve users' perception of financial statements of companies about concepts of corporate social responsibility and examine moderator variables such as age, gender and work experience .To carry out the study 302 questionnaires were distributed among Master of Accounting students. Confirmatory factor analysis was used to evaluate the questionnaire and structural equation modeling technique was applied to test the research hypotheses. The results confirmed the use of the approaches lead to the improvement of the users' perception of Intended aspects and showed the impact of gender on the results.