بررسی اثر مسئولیت‌پذیری اجتماعی و شفافیت اطلاعات بر بهبود عملکرد مالی بانک‌ها (موردمطالعه: شعب غرب مازندران بانک مهر ایران)

نوع مقاله : مقاله پژوهشی

نویسندگان

گروه حسابداری، موسسه آموزش عالی آیندگان، تنکابن، ایران.

چکیده
هدف: پژوهش حاضر در پی بررسی نقش مسئولیت‌پذیری اجتماعی و همچنین شفافیت اطلاعات بر عملکرد بانک‌های مهر در غرب مازندران می‌باشد.
روش‌شناسی پژوهش: جامعه آماری تحقیق حاضر شامل کارکنان بانک‌های مهر در غرب مازندران بوده که طبق داده‌های به‌دست آمده تعداد آن‌ها 220 نفر بوده که از بین آن‌ها به‌صورت تصادفی ساده و جدول کرجسی و مورگان 141 نفر انتخاب گردید. روش پژوهش میدانی است که با استفاده از سه پرسشنامه داده‌های موردنیاز جمع‌آوری شد. جهت تجزیه‌و‌تحلیل داده‌ها در قسمت آمار توصیفی از جداول توزیع فراوانی درصدی و محاسبه میانه، میانگین، انحراف استاندارد، واریانس، کشیدگی، به‌منظور نمایش ارقامی داده‌ها و به‌منظور نمایش تصویری از نمودار میله‌ای استفاده شده است.
یافتهها: مفروضات این پژوهش با بهره‌گیری از مدل معادلات ساختاری و با استفاده از نرم‌افزار AMOS مورد آزمون قرار گرفته است، نتایج بیانگر آن بوده که شاخص مسئولیت‌پذیری اجتماعی با ضریب 0.787 و به بیان دیگر به اندازه %78.7 در عملکرد مالی بانک‌های مهر غرب مازندران نقش دارد. در سطح اطمینان 0.95 و با توجه به مقدار آزمون t که معادل15.513 است می‌توان گفت مسئولیت‌پذیری اجتماعی بر عملکرد مالی بانک‌های مهر غرب مازندران تاثیر معنادار دارد؛ همچنین شاخص شفافیت اطلاعات با ضریب 0.739 و به بیان دیگر به اندازه %73.9 بر عملکرد مالی کارمندان بانک‌های مهر در غرب مازندران تاثیرگذار است. در سطح اطمینان 0.95 و با نظر به مقدار آزمون t که برابر 12.383 است می‌توان گفت شفافیت اطلاعات بر عملکرد مالی کارمندان بانک های مهر درغرب مازندران تاثیرگذار است.
اصالت/ارزش‌افزوده علمی: شفافیت در اهتمام به هنجارها، قوانین‌ومقررات درسازمان و کاهش آسیب های اجتماعی، تخطی از قانون و موجب انجام امور محوله سازمان به بهترین نحو در چهارچوب قوانین‌ومقررات سازمانی، دستیابی به اهداف سازمان وجلب رضایت کارکنان می‌شود.

کلیدواژه‌ها

موضوعات


عنوان مقاله English

Investigating the impact of corporate social responsibility and information transparency on improving the financial performance of banks (Case Study: Western branches of Mazandaran Bank of Mehr Iran)

نویسندگان English

Bahareh Faezi
Aida Bagherzadeh
Department of Accounting, Ayandegan Institute of Higher Education, Tonekabon, Iran.
چکیده English

Purpose: The present study seeks to investigate the role of social responsibility and information transparency on the performance of Mehr banks in Western Mazandaran.
Methodology: The statistical population of the present study included employees of Mehr banks in western Mazandaran, totaling 220 individuals. Of those, 141 were selected using simple random sampling and the Krejcie and Morgan table. The research method is a field study that collected the required data using three questionnaires. To analyze the data in the descriptive statistics section, percentage frequency distribution tables and calculation of median, mean, standard deviation, variance, and kurtosis were used to display the data numerically, and a bar chart was used to display the data visually.
Findings: The study's assumptions were tested using a structural equation model and AMOS. The results showed that the social responsibility index has a coefficient of 0.787, or 78.7 percent, on the financial performance of Mehr banks in western Mazandaran. At a confidence level of 0.95 and considering the t-test value of 15.513, it can be said that social responsibility has a significant effect on the financial performance of Mehr banks in western Mazandaran; also, the information transparency index has a coefficient of 0.739, or in other words, 73.9 percent, on the financial performance of Mehr bank employees in western Mazandaran. At a 0.95 confidence level and with a t-test value of 12.383, information transparency affects the financial performance of Mehr Bank employees in western Mazandaran.
Originality/Value: Transparency in caring about norms, laws, and regulations in the organization, reducing social harm violations of the law, and leading to the organization's assigned tasks being carried out in the best possible way within the framework of organizational laws and regulations, achieving the organization's goals, and attracting employee satisfaction.

کلیدواژه‌ها English

Social responsibility
Information transparency
Financial performance
Bank Mehr
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