تنوع جنسیتی اعضای کمیته حسابرسی، هیئت‌مدیره و مدیر مالی و افشای مسئولیت‌پذیری اجتماعی شرکت: آزمون نظریه دیگرگزینی

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 استادیار، گروه حسابداری، مؤسسه آموزش عالی غیرانتفاعی روزبه، زنجان، ایران.

2 کتری، گروه حسابداری، دانشکده اقتصاد و علوم اجتماعی، دانشگاه بوعلی‌سینا، همدان، ایران.

3 دانشجوی کارشناسی ارشد، گروه مدیریت مالی، مؤسسه آموزش عالی غیرانتفاعی روزبه، زنجان، ایران.

4 دانشجوی کارشناسی ارشد، گروه مدیریت مالی، مؤسسه آموزش عالی غیرانتفاعی روزبه، زنجان، ایران

چکیده

هدف:باور عمومی بر این است که هر انسانی به‌طور طبیعی، منافع خود را مقدم بر منافع دیگری می‌داند، یعنی به‌طور غریزی و ناخودآگاه، مزایای شخصی خود را دنبال می‌کند. با این حال، طبق نظریه دیگرگزینی، زن‌ها به‌علت ویژگی‌های اخلاقی متفاوت، اولویت خود را در منافع دیگران می‌بینند و به‌دلیل در نظر گرفتن منافع و حقوق دیگران در مقوله مسئولیت‌پذیری اجتماعی، بهبود آن را موجب می‌شوند. بر این اساس، هدف این پژوهش بررسی تأثیر تنوع جنسیتی بر مسئولیت‌پذیری اجتماعی شرکت‌هاست.
روش:به‌منظور دستیابی به هدف پژوهش، 131 شرکت پذیرفته‌شده در بورس اوراق بهادار تهران، طی سال‌های 91 تا 96 انتخاب شد. تنوع جنسیتی با استفاده از سه متغیر جانشین حضور عضو زن‌ در کمیته حسابرسی، 2. هیئت‌مدیره و 3. مدیر مالی سنجیده شده است. فرضیه‌های پژوهش نیز با استفاده از تحلیل رگرسیون با داده‌های ترکیبی آزمون شدند.
یافته‌ها:نتایج تجربی پژوهش نشان داد که حضور عضو زن در کمیته حسابرسی، هئیت‌مدیره و سمت مدیر مالی، تأثیر مثبت و معناداری بر مسئولیت‌پذیری اجتماعی شرکت‌ها دارد که این یافته در راستای نظریه دیگرگزینی است.
نتیجه‌گیری:بر اساس یافته‌های پژوهش، حضور عضو زن در شرکت، به‌علت داشتن ویژگی‌های شخصیتی متفاوت، محیطی را فراهم می‌کند که شرکت در راستای مسئولیت‌پذیری اجتماعی گام نهد و ارزش‌های فراسازمانی را رعایت کند.

کلیدواژه‌ها

عنوان مقاله [English]

Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test

نویسندگان [English]

  • Mostafa Abdi 1
  • Mahdi Kazemiolum 2
  • Masoud Mohammadpoorzanjani 3
  • Arezou Parvizi 4
1 Assistant Prof., Department of Accounting, Roozbeh Higher Education Institute, Zanjan, Iran.
2 Ph.D., Department of Accounting, Faculty of Economic and Social Sciences, Bu-Ali Sina University , Hamadan, Iran.
3 MSc. Student, Department of Financial Management, Roozbeh Higher Education Institute, Zanjan, Iran.
4 MSc. Student, Department of Financial Management, Roozbeh Higher Education Institute, Zanjan, Iran.
چکیده [English]

Objective: It is widely believed that every human being naturally considers his or her own interests to be the priority of others, that is, instinctively and unconsciously pursuing his or her own benefits. However, according to Altruism theory, women, due to their different ethical characteristics, prioritize the interests of others and may improve it by taking into account the interests and rights of others in terms of social responsibility. Therefore, the purpose of this study is to investigate the impact of gender diversity on corporate social responsibility.
Methods: For this purpose, 131 companies listed in the Tehran Stock Exchange during the years 2012 to 2017 were selected and to measure gender diversity, three variables of gender presence of female member in 1. Audit Committee, 2. Board of Directors and 3. Chief financial officer were used. To test the research hypotheses, regression analysis with panel data was used.
Results: The empirical results of the research show that the presence of a female member in the audit committee, board of directors and the position of chief financial officer had a significant and positive impact on disclosure of corporate social responsibility, which is in accordance with the aims of the theory of Altruism.
Conclusion: Based on research findings, the presence of a female representative in a company would provide an environment in which the company would take steps towards social responsibility and meet the supra-institutional values, due to principle's superior talent and her senior management competence.

کلیدواژه‌ها [English]

  • Altruism theory
  • Audit committee
  • Board of directors
  • Gender diversity
  • Social responsibility

مراجع

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بررسی‏‌های حسابداری و حسابرسی
دوره 26، شماره 4
1398
صفحه 544-569

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