The effect of personality, social and motivation psychology types on reporting of social responsibility of accepted companies in Tehran Stock Exchange using the pattern of structural equations

Document Type : Research Paper

Authors

1 Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran

2 Department of Accounting and Financial Management, Faculty of Management and Accounting, University of Tehran, Farabi Campus, Iran

3 Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran

Abstract

The purpose of this study has been to explain the effect of personality and social psychology types, motivation in the formation of a company's social responsibility reporting. This research has been practical in terms of results, analytical in terms of purpose and cross-section in terms of the time period. The statistical population of the research is the members of the board of directors of accepted companies in the Tehran Stock Exchange. Based on Cochran's formula, a sample of 130 people was selected. Data analysis based on structural equations was used SPSS software version 23 and Emus software. The results of content analysis express the extraction of 212 subcategories into 9 main categories as influential components on the formation of company social responsibility reporting. Also, the results of the analysis based on structural equations showed that personality psychology, social psychology and motivational psychology had a positive and significant effect on the formation of social responsibility reporting.

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