مجله پژوهش‌های کارآفرینی

مجله پژوهش‌های کارآفرینی

توسعه کسب‌وکارها بر پایۀ توجه به مسئولیت اجتماعی در حسابداری مدیریت استراتژیک

نوع مقاله : علمی- پژوهشی

نویسندگان
1 گروه حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران.
2 گروه حسابداری، دانشگاه بین المللی امام خمینی(ره)، قزوین، ایران.
چکیده
مقدمه: در دهه‌های اخیر، فشار زیادی بر کسب­وکارها برای پذیرش مسئولیت اجتماعی به‌ویژه از سوی ذی‌نفعان به‌وجود آمده است. این فشار ناشی از تأکید ذی‌نفعان بر ارزش‌های غیراقتصادی و ارتباطات طولانی‌مدت است. کسب‌وکارها باید اقداماتی را انجام دهند که علاوه بر ایجاد ارزش اقتصادی، اثرات مثبتی بر جامعه و محیط­زیست نیز داشته باشد. مسئولیت اجتماعی به‌عنوان یک مفهوم کلیدی در مدیریت مشاغل مورد توجه قرار گرفته است. اطلاعات موجود دربارۀ ارتباط بین فعالیت‌های مربوط به مسئولیت اجتماعی کسب‌وکارها و استفاده از شیوه‌های حسابداری مدیریت برای توسعه عملکرد کافی نیست. در این راستا، پژوهش حاضر به بررسی نقش مسئولیت اجتماعی در حسابداری مدیریت و اثرات آن بر بازدهی مالی پرداخته است. این تحقیق تلاش می‌کند تا با تحلیل تأثیر مسئولیت‌های اجتماعی بر عملکرد کسب‌وکارها و معرفی حسابداری مدیریت استراتژیک به‌عنوان ابزاری برای تقویت این تأثیرات، به درک بهتری از نقش حیاتی مسئولیت اجتماعی در پیاده‌سازی و ارزیابی اقدامات مسئولیت‌پذیرانه اجتماعی دست یابد.
روش‌شناسی: پژوهش حاضر با بهره‌گیری از رویکرد ترکیبی (کمی + کیفی) انجام شده است. در فاز کیفی، از روش دلفی برای جمع‌آوری و تحلیل داده‌ها استفاده شده تا اجماع نظر خبرگان در خصوص متغیرهای کلیدی و تأثیرگذاری آن‌ها بر مسئولیت اجتماعی شرکتی به‌دست آید و در فاز کمی، به‌منظور بررسی و تحلیل تعاملات بین پیشران‌ها و عوامل مؤثر بر مسئولیت اجتماعی، روش تحلیل میک‌مک به­کار گرفته شد. استفاده همزمان از این تکنیک‌ها منجر به ارزیابی درست تأثیرات متقابل بین عناصر مختلف و نقش آن‌ها در پیاده‌سازی موفق مسئولیت اجتماعی می‌شود.
 یافته‌ها: این پژوهش نشان داد که ادغام مسئولیت‌های اجتماعی در استراتژی‌های کسب‌وکار تأثیرات مثبت قابل‌توجهی بر عملکرد مالی و اجتماعی دارد. کسب‌وکارهایی که به مسئولیت‌های اجتماعی توجه می‌کنند، روابط بهتری با ذی‌نفعان برقرار کرده و وفاداری مشتریان خود را افزایش می‌دهند. یافته‌ها حاکی از آن است که مسئولیت اجتماعی می‌تواند بهبود روابط با ذی‌نفعان، افزایش وفاداری مشتریان و بهبود عملکرد مالی سازمان‌ها را به‌همراه داشته باشد. این نتایج تأکید می‌کند که توجه به مسئولیت‌های اجتماعی نه‌تنها ارزش اقتصادی ایجاد می‌کند، بلکه به بهبود تعاملات اجتماعی و محیطی نیز منجر می‌شود.
نتیجه‌گیری/ دستاوردها: نتایج پژوهش حاضر نشان داد، استراتژی‌های مدیریتی که بر مسئولیت اجتماعی تمرکز دارند، به‌طور قابل‌توجهی می‌توانند به بهبود عملکرد مالی و اجتماعی شرکت‌ها کمک کنند. ادغام مسئولیت‌های اجتماعی در فعالیت‌های کسب‌وکار نه‌تنها به تقویت روابط با ذی‌نفعان و افزایش وفاداری مشتریان منجر می‌شود، بلکه زمینه‌ساز بهبود جایگاه اجتماعی و محیطی شرکت‌ها نیز می‌گردد؛ بنابراین، توصیه می‌شود کسب‌وکارها برنامه‌ها و سیاست‌های مسئولیت اجتماعی را به‌عنوان بخشی از برنامه‌ریزی‌های استراتژیک خود قرار دهند. همچنین، آموزش و فرهنگ‌سازی در میان کارکنان برای درک اهمیت مسئولیت‌های اجتماعی ضروری است. ایجاد یک فرهنگ سازمانی که در آن مسئولیت‌های اجتماعی به‌عنوان یک ارزش اساسی شناخته می‌شود، می‌تواند به تسهیل اجرای استراتژی‌های مسئولیت اجتماعی و افزایش تعهد کارکنان کمک کند. در نهایت، کسب‌وکارها برای دستیابی به توسعه پایدار، باید مسئولیت‌های اجتماعی را در مرکز توجه قرار دهند و به‌عنوان بخشی از استراتژی‌های بلندمدت خود به آن نگاه کنند؛ چراکه موجب بهبود عملکرد مالی و اجتماعی و ایجاد مزیت رقابتی پایدار خواهد شد. 
کلیدواژه‌ها

موضوعات


عنوان مقاله English

Integrating Social Responsibility into Strategic Management Accounting for Business Development

نویسندگان English

Amir Mohebbi 1
Farzin Rezaei 1
Mahdi Beshkooh 1
Gholamreza Kordestani 2
1 Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
2 Department of Accounting, Imam Khomeini International University, Qazvin, Iran.
چکیده English

Introduction: In recent decades, businesses have faced growing pressure from stakeholders to adopt corporate social responsibility (CSR), driven by increasing emphasis on non-economic values and long-term relationships. Companies are now expected to generate economic value while positively impacting society and the environment. Consequently, CSR has emerged as a pivotal concept in business management. However, existing research provides limited insight into the relationship between CSR initiatives and management accounting techniques in enhancing organizational performance. This study investigates the role of CSR in management accounting and its influence on financial returns. Specifically, it analyzes how social responsibilities affect business performance and introduces strategic management accounting as a tool to amplify these effects, offering deeper insights into CSR’s critical role in implementing and evaluating socially responsible practices.
Methodology: This research adopts a mixed-methods approach, integrating qualitative and quantitative phases. The qualitative phase employs the Delphi method to gather and analyze expert opinions, establishing consensus on key variables influencing CSR. The quantitative phase utilizes MICMAC analysis (Matrix of Cross-Impact Multiplications Applied to Classification) to assess the interactions between driving forces and key factors shaping CSR. By combining these techniques, the study provides a comprehensive evaluation of the interdependencies among variables and their impact on successful CSR implementation.
Findings: The findings reveal that integrating CSR into business strategies significantly enhances both financial and social performance. Organizations prioritizing CSR foster stronger stakeholder relationships and greater customer loyalty. The research underscores that CSR initiatives not only improve stakeholder engagement but also contribute to superior financial outcomes. These results highlight that CSR generates economic value while strengthening social and environmental sustainability.
Conclusion/ Implications: This study demonstrates that CSR-focused management strategies can substantially improve companies' financial and social performance. Embedding social responsibilities into core business activities strengthens stakeholder ties, boosts customer loyalty, and enhances corporate reputation. To leverage these benefits, businesses should integrate CSR into strategic planning and cultivate organizational awareness through employee training and cultural development. Establishing CSR as a core value fosters employee commitment and facilitates effective strategy execution. Ultimately, prioritizing CSR in long-term strategies enables sustainable development, driving competitive advantage while improving financial and societal outcomes.

کلیدواژه‌ها English

Social Responsibility
Accounting
Management Accounting
Social Mission
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