Social responsibility reporting based on critical thinking

Document Type : Research Paper


Department of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran



The purpose of this research is to formulate a suitable model for improving social responsibility reporting based on critical thinking. In terms of the practical purpose, the present research is mixed exploratory (qualitative and quantitative) in terms of data, and in terms of the method of conducting the research, it is of the type of foundation data (qualitative phase) and cross-sectional survey (quantitative phase). The statistical population of the qualitative stage is academic experts and experts (university professors in the field of accounting and finance) who were sampled using a targeted snowball method. The statistical population of the quantitative part of the research includes all financial managers of companies that are members of the Tehran Stock Exchange. The obtained results showed that social responsibility based on critical thinking includes 5 dimensions. which includes ethical, social, economic, legal and organizational dimensions. The observations obtained in the examination of the model and the relationship and internal similarity of the questions according to the CFI, TLI, IFI, RFI, and NFI indicators show that the model has goodness and a good fit. The general model obtained can be an explanatory and practical model in The field of reporting is considered social responsibility.


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Articles in Press, Corrected Proof
Available Online from 15 March 2024
  • Receive Date: 15 August 2023
  • Revise Date: 03 December 2023
  • Accept Date: 14 December 2023