Title of article
Improvement of Users Perception of Corporate Social Responsibility: Visualization of Financial Statements
Author/Authors
Shahmoradi ، Nassim - Islamic Azad University, Science and Research Branch , NikooMaram ، Hashem - Islamic Azad University, Science and Research Branch , Banimahd ، Bahman - Islamic Azad University, Karaj Branch , Rahnamay Roodposhti ، Fraydoon - Islamic Azad University, Science and Research Branch
Pages
10
From page
9
To page
18
Abstract
Nowadays a major portion of our information about various subjects is obtained through images .This study tries to look at corporates financial reports with a new perspective. Using images together with numbers and figures, the study used a new way to present concepts related to CSR^i along with financial information. To this aim, CSR was experimentally examined through four hypotheses among accounting MA students .Using Confirmatory factor analysis and two independent sample ttests, the results confirmed the use of the approaches in accounting based on Davison s viewpoint, lead to the improvement of the users perception of all aspects of CSR. lt;br clear= all / gt; [i] Corporate Social Responsibility
Keywords
visualization , Financial Statements , users’ Perception , Corporate Social Responsibility , accounting
Journal title
International Journal of Finance and Managerial Accounting
Serial Year
2017
Journal title
International Journal of Finance and Managerial Accounting
Record number
2475213
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