Investigating the Moderating Role of Importance of Social Responsibility in the Relationship between Social Responsibility and Organizational Accountability; Case of study: Food Industry Companies in Mashhad

Social responsibility has been recognized as one of the most important elements in the existence and survival of the organizations. Therefore, studying and investigating this fundamental element considering social identity leads not only into enhancing organizational commitment, but also increasing the sense of satisfaction among stakeholders outside the organization. The present research investigated the moderating role of “importance of social responsibility” in the relationship between four dimensions of social responsibility and organizational accountability. The population of the study includes Mashhad food industry companies and 105 cases were the sample under study utilizing questionnaire. Using hierarchical regression models results of the study show that importance of social responsibility as a moderating variable affects the relationship between four aspects of social responsibility including employees, customers, government and social and non-social stakeholders. This shows that focusing on importance of social responsibility can positively affect the performance of the organizations and respectively leads into improvement in organizational commitment by its members.