International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Investigating the relationships between components of social responsibility and life cycle stages Fuzzy Analytic Hierarchy Process (FAHP) and Multi-Criteria Fuzzy Analytical Network Process (FANP) In companies listed on the Tehran Stock Exchange

Document Type : Original Article

Authors
Mohammadreza Panahian 1
Hasan Ghodrati 2
hossein panahian 3
Meysam Arabzadeh 2
1 PhD student, Department of accounting, Kashan Branch, Islamic Azad University, Kashan, Iran.
2 Assistant Professor, Department of accounting, Kashan Branch, Islamic Azad University, Kashan, Iran.
3 Associate Professor, Department of accounting, Kashan Branch, Islamic Azad University, Kashan, Iran.
10.30495/ijfma.2023.72673.2003
Abstract
Firms at different stages of development face different goals of social responsibility and show different capabilities in performing social responsibility. They experience the effects of their social responsibility differently in different life cycles. The purpose of this study is to review, rank and analyze the level of responsibility of firms during different stages of the life cycle. Based on this, Fuzzy Analytic Hierarchy Process (FAHP) Multi-Criteria Fuzzy Analytical Network Process (FANP) which includes the company's attention to environmental issues, products, human resources, attention to customers, social issues and optimal energy consumption was used. The criteria were converted into fuzzy numbers through the questionnaire, and after collecting the results of experts' opinions, grades were assigned in the fuzzy spectrum from 1-9. Also the results showed that effective measures of life cycle measurement and social responsibility based on the mentioned approaches in the field of refinement and their importance are of different importance. Also, the score assigned to the newly established stage for emerging companies has the highest weight among other stages of the life cycle. Sensitivity analysis also revealed that for one percent change in environmental, product, human resource, customer, social and energy sub-criteria, the probability of choosing the stage of company establishment as the first priority is the highest percentage.
Keywords
social responsibility
life cycle
multi-criteria decision making of fuzzy network
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