Improvement of Users' Perception of Corporate Social Responsibility: Visualization of Financial Statements

Document Type : Original Article

Authors

1 PhD Candidate, Department of Accounting, Islamic Azad University, Science and Research Branch, Tehran, Iran

2 Professor, Department of Accounting, Islamic Azad University, Science and Research Branch, Tehran, Iran (Corresponding author)

3 Associate Professor, Department of Accounting, Islamic Azad University, Karaj Branch, Karaj, Iran

4 Professor, Department of Accounting, Islamic Azad University, Science and Research Branch, Tehran, Iran

Abstract

Nowadays a major portion of our information about various subjects is obtained through images .This study tries to look at corporates' financial reports with a new perspective. Using images together with numbers and figures, the study used a new way to present concepts related to CSR[i] along with financial information. To this aim, CSR was experimentally examined through four hypotheses among accounting MA students .Using Confirmatory factor analysis and two independent sample t-tests, the results confirmed the use of the approaches in accounting based on Davison's viewpoint, lead to the improvement of the users' perception of all aspects of CSR.



[i] Corporate Social Responsibility

Keywords

References

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International Journal of Finance & Managerial Accounting
Volume 2, Issue 8
January 2018
Pages 9-18

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