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Article Information:
The Investigation of the Relationship between Cultural Values and Corporate Social Responsibility (CSR), Organizational Commitment (OC) and Personal Benefit (PB) in Accounting System of Iran
Saeid Jabbarzadeh Kangarlouei and Morteza Motavassel
Corresponding Author: Saeid Jabbarzadeh Kangarlouei
Submitted: 2011 September, 14
Accepted: 2011 October, 15
Published: 2011 November, 15 |
Abstract:
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This research aims to study the relationships between cultural values and ethical dimensions of
Corporate Social Responsibility (CSR), Organizational Commitment (OC) and Personal Benefit (PB) in
accounting system of Iran. The cultural values criteria in this study include Power Distance Index (PDI),
Uncertainty Avoidance Index (UAI), Individualism (IDV) and Masculinity (MAS). For measuring the cultural
values, Hofstede questionnaire (1991) and in order to collect data for CSR, OC, and PB, Singhapakdi et al.
(1996), Hunt et al. (1989), and Clikeman and Henning standard questionnaire (2000) were used, respectively,
because of their high validity and reliability. Research sample consists of 115 accepted companies in Tehran
Stock Exchange (TSE) during the period of 2004-2010. The regression models and econometric software
EViews 6 are used to test the hypotheses. Research findings indicate that there is a weak correlation between
cultural values and ethical dimensions of CRS, OC, and PB that results in the rejection of research hypotheses.
In addition, among the variables of cultural values, UAI has the most and MAS index has the least impact on
CSR.
Key words: Corporate social responsibility, individualism, masculinity, organizational commitment and personal benefit, power distance, uncertainty avoidance,
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Cite this Reference:
Saeid Jabbarzadeh Kangarlouei and Morteza Motavassel, . The Investigation of the Relationship between Cultural Values and Corporate Social Responsibility (CSR), Organizational Commitment (OC) and Personal Benefit (PB) in Accounting System of Iran. Asian Journal of Business Management, (4): 317-324.
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ISSN (Online): 2041-8752
ISSN (Print): 2041-8744 |
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