International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Corporate Social Responsibility (CSR) Model Inspired by Al-Farabi's Social Thoughts: An Indigenous Approach in Social Accounting

Document Type : Original Article

Authors
reza shamsi 1
reza gholami jamkarani 1
mojgan safa 1
mahmood ghayoomzadeh 2
1 Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran.
2 Department of Theology and Islamic Studies, Faculty of Humanities, Saveh Branch, Islamic Azad University, Saveh, Iran
10.22034/ijfma.2025.78336.2238
Abstract
Considering the ever-increasing expansion of companies and their social and environmental impacts, as well as the use of the traditional model of corporate social responsibility from Western culture, the need for CSR models that are compatible with local culture and social values is felt. Therefore, in this study, a corporate social responsibility (CSR) model inspired by Al-Farabi's social thoughts has been designed. This research used the content analysis method to discover a new model of corporate social responsibility. Journals of social sciences, philosophy and theology were reviewed from the beginning of publication and finally 25 articles were analyzed. In order to screen and reach a theoretical consensus, the categories obtained were provided to 18 experts so that the validity of the research could be verified through peer review. The findings were also analyzed with the help of maxqda software. The model obtained shows; Responsibilities based on religion, cultural responsibilities, and social responsibilities are new dimensions of exploration that can be a supplement to the conventional model by combining the conventional model of corporate social responsibility, and if companies adhere to those responsibilities, we will be closer to the realization of utopia.
Keywords
Farabi's Social Thoughts
Corporate Social Responsibility
Content Analysis
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