Abstract:
هدف از پژوهش حاضر، بررسی نقش اندازه و قدمت شرکت در اهتمام به رعایت اخلاق اجتماعی (مسئولیت اجتماعی) است. اخلاق، مجموعه‌ای از بایدها و نبایدها و جزو فطریات و بدیهیات عقلی بشر است و در قرآن، یکی از مهم‌ترین اهداف پیامبران معرفی شده است؛ زیرا اعتلا و سعادت انسان در گرو پایبندی و آراستگی به اخلاق الهی است. این مقاله بر آن است به مفهوم اخلاق حرفه‌ای و اهمیت و ابعاد گوناگون آن و نیاز سازمان‌های امروزی به اخلاق بپردازد. در این تحقیق، برای گردآوری اطلاعات از وبگاه «کدال» و نرم‌افزار «ره‌آورد نوین» استفاده شده است. برای آزمون فرضیه‌های پژوهش از اطلاعات مالی و اخلاق اجتماعی 86 شرکت طی دهۀ 1390 استفاده شد و از نرم‌افزار «استاتا» در سطح اطمینان 95درصد و روش رگرسیون بهره گرفته شد. نتایج این پژوهش حاکی از آن است که بین اندازه و قدمت شرکت با رعایت اخلاق اجتماعی در زمینۀ محیط‌زیست و مشارکت اجتماعی، رابطۀ مستقیم و معناداری وجود دارد.
the purpose of this study is to investigate the role of size and age of the companies in their effort to observe social ethics (social responsibility). Ethics is a set of do's and don'ts and is one of the instincts and rational axioms of human beings and is one of the most important goals of the prophets according to the Qur'an; because the exaltation and happiness of man depends on adherence and beauty to the divine morality. This article intends to address the concept of professional ethics and its importance and various dimensions and the need for ethics in today's organizations. In this research, Cadal site and new Rahvard software have been used to collect information. To test the research hypotheses, financial information and social ethics of 86 companies during the 90s and using stata software at 95% confidence level and regression method were used. The results of this study indicate that there is a direct and significant relationship between the size and age of the company with respect to social ethics in the field of environmentandsocialparticipation.
Machine summary:
نتایج این پژوهش حاکی از آن است که بین اندازه و قدمت شرکت با رعایت اخلاق اجتماعی در زمینۀ محیط‌زیست و مشارکت اجتماعی، رابطۀ مستقیم و معناداری وجود دارد.
CONTENTS The homogeneous relationship between ethics and jurisprudence in the verses of enjoining the good and forbidding the evil )with the focus on influence and the rule of ethics( Mohammad Karimi, Moslem Mohammadi Rational-philosophical analysis of Effective solutions in the development of social ethics In Iranian society (at the societal level) Fereshte abolhassani niaraki Legal Consequences of the Contracts' stimulus; Islamic moral principles and approach Mohammad Shokri Philosophical Analysis of Educational Upheaval Documents Based on the Components of Teachers' Professional Ethics and its Educational Implications Sina Torkashvand, Vahideh Moradiyan Mohammadieh, Susan Keshavarz Applying a meta-combined qualitative approach to examine the criteria affecting the professional ethics of the accountant Fatemeh Darogheh Hazrati, Maliha Mir Hosseini The Role of Size and Age of the Company in their Commitment to ObservingSocialEthics (Case study of companies listed on the Tehran Stock Exchange) Seyyed Hesam Vaghfi, Kobra Zargar, Zeynab Nourbakhsh Hosseiny CONTENTS ABSTRACTS IN THE NAME OF ALLAH Islamic Sciences and Culture Academy Institute of Family and Theology No. 42 (64th Successive Summer 2021 /Eleventh Year Publisher: Islamic Publicity Office of the Theological Seminary of Qom Director in Chief: Ahmadian, Abdorrasool Editor in Chief: Hadi, Asgahr * Editorial Board (in alphaabetical order): Alizadeh, Mahdi/Assistant Professor of the Islamic Science and Culture Academy Azarbayjani, Masoud/Associate Professor of the Institute of Hawza and University Diba, Hossein/Assistant Professor of the Islamic Science and Culture Academy Eslami Ardakani, Sayyed Hassan /Professor of the University of Religions and Denominations Habibollahi, Mahdi/Assistant Professor of Bagher-Ol’Oloom University Hadi, Asghar/Assistant Professor of the Islamic Science and Culture Academy Salarifar, Mohammadreza/ Assistant Professor of the Institute of Hawza and University * Editorial Board of this Issue: Sayyed Hassan Eslami Ardakani, Mohammad Sanagooizadeh, Hossein Diba, Asghar Hadi * Secretary Specialist: Baharloo, Mohammad Proofreader: shirani, Maryam English Translator: Habibollahi, Mahdi Typesetting: Rajabi, Fatemeh Publication: Isfahan Islamic Preaching Office Publication Published by: Boostan Ketab Institute of Publication – Islamic Preaching Office {مراجعه شود به فایل جدول الحاقی} Assistant Professor, Department of Accounting, Payame Noor University, Tehran,.
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