Improvement of Users' Perception of Corporate Social Responsibility: Visualization of Financial Statements
Journal Title: International Journal of Finance and Managerial Accounting - Year 2017, Vol 2, Issue 8
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 t-tests, 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.
Authors and Affiliations
Nassim Shahmoradi, Hashem NikooMaram, Bahman Banimahd, Fraydoon Rahnamay Roodposhti
Keywords
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