Design and Validation of a Performance Improvement Model Based on Social Responsibility Accounting

Zahra  Arjdari; Hojjatallah Salari; Hamid  Rostami Jaz; Fatemeh  Moridi

Authors

Zahra Arjdari Department of Accounting, BA.C., Islamic Azad University, Bandar Abbas, Iran Author https://orcid.org/0009-0000-0074-4198
Hojjatallah Salari Department of Accounting, BA.C., Islamic Azad University, Bandar Abbas, Iran https://orcid.org/0000-0002-4460-4944
Hamid Rostami Jaz Department of Accounting, BA.C., Islamic Azad University, Bandar Abbas, Iran Author https://orcid.org/0009-0001-6019-9328
Fatemeh Moridi Department of Accounting, BA.C., Islamic Azad University, Bandar Abbas, Iran Author https://orcid.org/0000-0002-7766-6324

Keywords:

Social Responsibility Accounting, Organizational Performance Improvement, Environmental Accounting, Social Transparency and Disclosure, Social Accountability

Abstract

The present study was conducted with the aim of designing and validating a performance improvement model based on social responsibility accounting in companies listed on the Tehran Stock Exchange. This research employed an exploratory mixed-methods approach implemented in two qualitative and quantitative phases. In the qualitative phase, using thematic analysis and semi-structured interviews with 20 theoretical and practical experts, the dimensions, components, and indicators of the model were identified. Test–retest reliability with a coefficient of 69% and intra-subject agreement between two coders confirmed the analytical rigor of this phase. In the quantitative phase, the extracted model was validated with the participation of 245 financial managers from listed companies using a 68-item questionnaire and structural equation modeling based on the partial least squares (PLS-SEM) approach. The findings indicated that the final model consisted of six principal constructs: “Corporate Social Accountability,” “Social Transparency and Disclosure,” “Accounting Identification and Measurement of Environmental Impacts,” “Environmental Accounting Reporting and Disclosure,” “Financial Performance,” and “Non-Financial Performance.” The path analysis results demonstrated the positive and significant effects of social accounting (path coefficient = 0.517) and environmental accounting (path coefficient = 0.715) on organizational performance. The coefficient of determination (R²) showed that these two paths jointly explained 72% of the variance in performance. Furthermore, hierarchical analysis ranked the dimensions, with “Social Transparency and Disclosure” and “Environmental Reporting” receiving the highest priorities, respectively. The satisfactory fit of the model was confirmed by a GOF index of 0.620 and an NFI value of 0.957. In addition, the internal and external validity of the model was endorsed by experts, with mean scores exceeding 4.20. The proposed model provides an operational framework for integrating social and environmental commitments into organizational performance management systems.

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