IDENTIFYING AND RANKING THE FACTORS INFLUENCING SOCIAL AUDIT BY USING TOPSIS

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SEPASI SAHAR; REZAYAT MAHYA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Paper Information

Journal: FINANCIAL ACCOUNTING Year:2016 | Volume:7 | Issue:28 Page(s): 127-147

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Information Journal Paper

Title

IDENTIFYING AND RANKING THE FACTORS INFLUENCING SOCIAL AUDIT BY USING TOPSIS

Author(s)

SEPASI SAHAR | REZAYAT MAHYA | Issue Writer Certificate

Keywords

SOCIAL RESPONSIBILITYQ2

SOCIAL AUDITQ2

MULTI-CRITERIA DECISION-MAKING METHODSQ2

TOPSISQ1

RANKINGQ2

Abstract

In today’s world, all businesses and organizations that are active in the community, should be accountable to all their stakeholders. The main objective of this research is to identify and rank the factors influencing on the SOCIAL AUDIT. For this purpose, reviewing the research literature and influencing factors are identified. Finally, to enable measurement of the factors, 45 factors were summarized and classified in to 6 groups, including organizational factors, stakeholders, government support and programs, social factors, laws and regulations and appropriate audit. Then we interviewed with experts, and factors were ranked by using TOPSIS techniques. The results show that the leadership is the most important factor affecting SOCIAL AUDITing. Also continued educational sessions related to SOCIAL AUDITing for internal auditors, and taking the organization responsible for social consequences of their activities, are found as second and third factors influencing SOCIAL AUDIT. Since the three factors having most effects on SOCIAL AUDITing are found to be internal, we can say that, organizational factors are the most important factors influencing SOCIAL AUDITing.

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APA: Copy

SEPASI, SAHAR, & REZAYAT, MAHYA. (2016). IDENTIFYING AND RANKING THE FACTORS INFLUENCING SOCIAL AUDIT BY USING TOPSIS. FINANCIAL ACCOUNTING, 7(28), 127-147. SID. https://sid.ir/paper/168120/en

Vancouver: Copy

SEPASI SAHAR, REZAYAT MAHYA. IDENTIFYING AND RANKING THE FACTORS INFLUENCING SOCIAL AUDIT BY USING TOPSIS. FINANCIAL ACCOUNTING[Internet]. 2016;7(28):127-147. Available from: https://sid.ir/paper/168120/en

IEEE: Copy

SAHAR SEPASI, and MAHYA REZAYAT, “IDENTIFYING AND RANKING THE FACTORS INFLUENCING SOCIAL AUDIT BY USING TOPSIS,” FINANCIAL ACCOUNTING, vol. 7, no. 28, pp. 127–147, 2016, [Online]. Available: https://sid.ir/paper/168120/en

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