Explaining the effect of psychology in the form of behavioral economics on social responsibility reporting of companies listed on the Tehran Stock Exchange

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

 The behavior of the employees of the organization and their personality and social psychology have implicitly has a tremendous impact on various organizational and national equations and in a wider context on global respects and modern human have chosen different moral standards than in the past and show special behaviors based on them . The purpose of this study is to explain the effect of personality and types of social psychology on formation of corporate social responsibility reporting.This research is based on a mixed (quantitative-qualitative) method. Therefore, the quantitative part of the research, was done by distributing questionnaire among the statistical community, which included 225 experts, managers and psychologists that all of them were accounting and psychology experts and company managers. Data analysis was performed based on descriptive and inferential statistical methods through SPSS software version 23, Amos software, Microsoft Excel. In qualitative part, content analysis technique have been used.According to the results of interviews with 15 experts, it can be said that 210 factors in explaining the impact of personality and social psychology types in the formation of corporate social responsibility reporting, each in the form of different factors in the formation of corporate social responsibility reporting It is effective.The results show that personality and social psychology have a positive and significant effect on the formation of social responsibility reporting. And social responsibility reporting is a strategic management task that encourages organizations to plan for, maintain, and care for long-term change in the society.

Language:
Persian
Published:
Journal of Financial Economics, Volume:16 Issue: 59, 2022
Pages:
1 to 22
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