چکیده:
Purpose: Recognition of different aspects of corporate social responsibility is increasingly important. Therefore, knowing previously researched issues in this regard is considered as an unavoidable necessity for future studies. The main purpose of the present study is to review the content of published scientific papers in this term, gain more knowledge about social responsibility, and find out the research gaps in this regard.Method: In the present research, content analysis, that is a qualitative method to analyze and identify previous research works during a five-year period from 2016 to 2020, was used. Ultimately, among 2372 scientific papers published in this regard, 68 articles in 16 specialized accounting journals with the keyword of social responsibility were chosen for analysis.Findings: The results showed that 38 articles out of 68 ones under review have dealt with economic impacts of social responsibility on corporate financial performance. Although the number of articles published in terms of the social aspect of this issue is less than those about economic aspects, the former with 12 subcategories has a more extensive thematic range compared to the latter. The percentage of social responsibility studies compared to all published articles is 2.87%. The main application of the findings in this paper is classification of the previously conducted research articles that is useful to find the gaps in terms of corporate social responsibility.Conclusion: Despite proved positive impacts of corporate social responsibility on the betterment of financial and non-financial performance of organizations in many internal and external research studies, lack of a unified standard for to report social responsibility on the one hand, and arbitrary behavior of directors to report social and environmental activities on the other hand, have made the information in this term less sufficient and as a result, research about social responsibility faces some challenges.
خلاصه ماشینی:
Conclusion: Despite the positive and proven effects of the role of corporate social accountability on improving the financial and non-financial performance of organizations in many domestic and foreign studies, the lack of a unified standard for social responsibility reporting on one hand, and the discretionary behavior of company managers in reporting social and environmental activities on the other, has caused a shortage of information in this regard, which consequently has made research in the field of social responsibility difficult.
With reference to the research of Faghani Makrani, Fazli, and Safakhah (2020) and other conducted studies, all of which consider the subject of corporate social responsibility as a new topic in accounting and financial literature and research, in the present research, in order to collect the information required for the research objectives regarding social responsibility and to examine the number and content of articles related to social responsibility in the time period (2016-2020), steps were taken so that, while providing sufficient coverage of the temporal dimension and the research statistical population, the research contribution of the journals and the content analysis of the conducted studies are presented to clarify the research gaps in this field.
Considering the novelty of the subject of social responsibility in Iran and the lack of mandatory social responsibility reporting standards on one hand, and the necessity of organizations fulfilling their social commitments and the increase in social demand regarding this issue in recent years on the other hand, it was decided that the results of academic research surrounding social responsibility and the various dimensions of corporate responsibility, using a new classification method through the content analysis method, would be identified; ultimately, 68 scientific articles published in 16 specialized accounting journals (Table 1), published within the research time frame with the keywords "social responsibility" and "social responsibility," were selected.
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