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

Document Type : Original Article


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


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


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