期刊名称：International Journal of Economics and Finance
印刷版ISSN：1916-971X
电子版ISSN：1916-9728
出版年度：2016
卷号：8
期号：12
页码：187
DOI：10.5539/ijef.v8n12p187
出版社：Canadian Center of Science and Education
摘要：The main purpose of this study is to examine the impact of social responsibility on the companies’ success according to users’ opinions, the study applies the qualitative method to collect the data through semi-structure interview to extract the users perception about how social responsibility effect on companies’ success, the researcher identified several criteria to understand the concept of "social responsibility’’ and used several variables (ten variable) as a proxy to measure companies’ success, the paper indicate that all accounting information users agree on the importance of social responsibility to help them in the judging the companies’ success and there is a strong effect of social responsibility on the companies’ success which in turn affect users’ decisions, such as investors. The public image of the organization will be better when playing a social role, and reduce the government’s actions and laws, one of the most important results obtained from the respondents’ views is that CSR announcements provide new information to the market and allow the users to change or modify their decisions, also we find that two groups’ investors and accountants have a very diverse view on CSR application. The findings of the study have important implications concerning users of financial statements. In particular, investors and creditors (the supplier of capital) the study confirms that the importance of social responsibility and the main role of social responsibility in decision making process. It is believed that there is no Jordanian study to date examining the impact of the social responsibility on the companies’ success according users perspective. Also this considers the first study that used the qualitative method for data collection semi-structure interview, therefore, this study significantly contributes to the limited literature on the perceived the effect of social responsibility on the firm’s success. The difficulty of applying such studies depending on interviewing in developing countries, such as Jordan.
