طراحی هرم مسؤولیت اجتماعی با استفاده از رویکرد کیفی:مورد مطالعه سازمان تأمین اجتماعی
محورهای موضوعی : مدیریت بازرگانی
سجاد جعفری
1
(دانشجوی دکترای گروه مدیریت بازاریابی، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه یزد، یزد، ایران)
داریوش دموری
2
(استادیار گروه حسابداری و مالی، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه یزد، یزد، ایران)
سید مهدی الحسینی المدرسی
3
(دانشیار گروه مدیریت بازرگانی، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه یزد، یزد، ایران)
کلید واژه: مسئولیت اجتماعی, سازمان تامین اجتماعی, مدلسازی ساختاری تفسیری, تجزیه وتحلیل تماتیک,
چکیده مقاله :
در ایران که یکی از کشورهای درحال توسعه است، آنچنان مفهوم مسؤولیت اجتماعی در فضای سازمان ها و شرکت ها جایگاه مناسبی پیدا نکرده است. هدف این پژوهش طراحی هرم مسؤولیت اجتماعی در سازمان تأمین اجتماعی ایران از دید ذینفعان آن می باشد. این پژوهش مبتنی بر 20 مصاحبه با افراد خبره در سطوح مختلف بااستفاده از سوالات باز و تحلیل پاسخ ها از طریق روش تجزیه وتحلیل تماتیک در نرم افزار مکس کیو دا ورژن 12 که نرم افزار پیشرفته تحلیل متون است می باشد. همچنین روابط بین تم های شناسایی شده، به روش مدل سازی ساختاری تفسیری با استفاده از محاسبات دستی و نرم افزار اکسل شناسایی گردید. در هرم طراحی شده متغیرهای سطح اول بهبود خدمات و فعالیتهای اختیاری و دواطلبانه، سطح دوم، فعالیتهای اقتصادی و مالی، سطح سوم متغیرهای فعالیتهای سیاسی و آموزش و پژوهش و در نهایت در سطح چهارم قوانین و مقررات، عناصر سازمان و فرهنگ سازمانی، شناسایی گردیدند. این پژوهش تبیین می کند که از طریق رویکرد سازنده پدیدار شناسانه، یک طرح پژوهش کیفی می تواند بینش های جدیدی به پدیده مسؤولیت اجتماعی در یک بستر خاص ارائه دهد. این پژوهش مسائل کلیدی انجام مسؤولیت های اجتماعی سازمان تأمین اجتماعی نسبت به ذینفعانش و ارتباط و اهمیت آنها نسبت به یکدیگر را نشان داد.
Although Iran is a developing country, social responsibility has not yet found a strong footing in Iranian organizations and companies. Hence, this study aimed at designing a social responsibility pyramid at Social Security Organization from its stakeholders’ perspective. To this end, an open-ended analytic interview was conducted with 20 experts at different levels whose views were analyzed using a thematic approach in MaxQDA software version 12. Further, the relationships among themes initially identified in the qualitative stage were determined via Interpretive Structural Modelling and using manual calculations and Excel Software. The findings from the designed social responsibility pyramid indicated service improvement and voluntary optional activities as the first level variables, economic and financial activities as those of the second level, political activities, education and research as the third level and finally regulations, organizational components and organizational culture as the fourth level variables. The study underscores the new insights that can be drawn from a constructive phenomenological approach about social responsibility in the specific context of the social security organization and can offer implications for its stakeholders.
Azar, A. & Bayat, K. (2008). Designing trade based on- process model by interpretive structural modeling. Journal of Information Technology Management, 1(1), 3–18, (in Persian).
Braun, Virginia. & Victoria, Clarke. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77-101.
Brammer, S., Jackson, G. & Matten, D. (2012). Corporate social responsibility and institutional theory: new perspectives on private governance. Socio-Economic Review, 10(1), 3-28.
Carroll, A.B. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497-505.
Carroll, A.B. (1991). The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39-48.
Carroll, A.B. (1999). Corporate social responsibility: evolution of a definitional construct. Business & Society, 38(3), 268-295.
Carroll, A. Tilt (2016). Corporate social responsibility research: the importance of context.International Journal of Corporate Social Responsibility,1(2),1-9.
Chen, Chih Hung (2015). The major components of corporate social responsibility. Journal of Global Responsibility, 2(1), 95 – 99.
Cortes, Pedro Luiz., Duarte, João Roberto Cordeiro., & Dias, Sylmara Lopes Gonçalves (2014). Development of corporate social responsibility projects in Angola. Social Responsibility Journal, 10(2), 269 – 291.
Creswell, J. (2009). Research Design, Qualitative, Quantitative, and Mixed Methods. Approaches (3rd Edition). Sage Thousand Oaks, 1-270.
De George, R. T. (2005). A history of business ethics, Markkula Center for Applied Ethics. Santa Clara University.
Deegan, C.; Unerman, J. (2006). Extended systems of accounting - the incorporation of social and environmental factors within external reporting In Financial accounting theory. Sydney: McGraw-Hill, 1-66.
Esmaeilpour, M. & Barjoei, S (2016). The Impact of Social Responsibility and Corporate Image on Brand Equity. Journal of New Marketing Research, 6(1), 79-94, (in Persian).
European Commission. (2003). Report on the Commission of European governance (1-45). Luxembourg: Office for Official Publications of the European Communities, 1-51.
Faisal, M.N., Banwet, D.K. & Shankar, R. (2006). Supply chain risk mitigation: modelling the enablers. Bussiness Process Management Journal, 12(4), 535-552.
Fontaine, C., Haarman, A., & Schmid, S. (2006). The Stakeholder Theory. Edlays education, 1, 1-33.
Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston: Pitman.
Friedman, M. (1962). Capitalism and freedom. Chicago, IL: University of Chicago Press.
Galuppo, L., Gorli, M., Giuseppe Scaratti, G. & Kaneklin, C. (2014). Building social sustainability: multi-stakeholder processes and conflict management. Social Responsibility Journal, 10(4), 685 – 701.
Ghasmi Nargesi, M. (2015). The effect of corporate social responsibility on product brand outcomes, according to the mediating role of brand social responsibility (Case study: food industry products of Guilan province). Master's Thesis. Islamic Azad University of Rasht Branch, (in Persian).
Harrison, J., MacGibbon, L., & Morton, M. (2001). Regimes of trustworthiness in qualitative research: The rigors of reciprocity. Qualitative Inquiry, 7(3), 323-345.
Jamali, D., Hallal, M., & Abdallah, H. (2010). Corporate governance and corporate social responsibility: Evidence from the healthcare sector. Corporate Governance, 10(5), 590-602.
Kansal, Monika., Joshi, Mahesh., Babu, Shekar., & Sharma, Sharad. (2016). Reporting of Corporate Social Responsibility in Central Public Sector Enterprises: A Study of Post Mandatory Regime in India. J Bus Ethics, 151(3), 813-831.
McGuire, J.W.(1963). Business and society, McGraw-Hill New York, 1-3,12.
Porter & M. R. Kramer (2006). The link between competitive advantage and corporate social responsibility. Harvard Business Review, 84(12), 78-92.
Rajabi Farjad, H. & Ghasemi Hamedani, I. (2013). The impact of social responsibility and perceived quality are the preferred brand in the export of bank branches Amol. Iranian Journal of Public Administration Mission, (11/12), 17-25, (in Persian).
Runhaar, H., & Lafferty, H. (2009). Governing Corporate Social Responsibility: An Assessment of the Contribution of the UN Global Compact to CSR Strategies in the Telecommunications Industry. Journal of Business Ethics, 84, 479–495.
Silvia, R., & Belen, F.-F. (2013). Effect of Hofstede’s cultural differences in corporate social responsibility disclosure. International Journal of Information Systems and Social Change (IJISSC), 4(1),68–84.
Strauss, A.L. & Corbin, J.M. (1990). Basics of qualitative research: grounded theory procedures and techniques. Sage Publications, 1-459.
Sushil, S. (2012). Interpreting the Interpretive Structural Model. Global Journal of Flexible Systems Management, 13(2), 87-106.
Sumiani, Y., Haslinda, Y., & Lehman, G. (2007). Environmental reporting in a developing country: a case study on status and implementation in Malaysia. Journal of Cleaner Production, 15(10), 995–901.
Theodoulidis, Babis., Diaz, David., Crotto, Federica & Rancati, Elisa (2017). Exploring corporate social responsibility and financial performance through stakeholder theory in the tourism industries. Tourism Management, 62, 173-199.
United Nations, D.o.E.a.S.A. Population Trends. (2013). United Nations: Department of Economic and Social Affairs. Accessed 12 Feb 2016.United Nations Global Compact.
Visser, W. (2008). Corporate social responsibility in developing countries, in Crane, A., McWilliams, A., Matten, D., Moon, J.and Siegel, D.(Eds), The Oxford Handbook of Corporate Social Responsibility, Oxford University Press, NewYork, NY, 473-479.
Wang, L., & Juslin, H. (2009). The impact of Chinese culture on corporate social responsibility: the harmony approach. Journal of Business Ethics, 88(3), 433-451.
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Azar, A. & Bayat, K. (2008). Designing trade based on- process model by interpretive structural modeling. Journal of Information Technology Management, 1(1), 3–18, (in Persian).
Braun, Virginia. & Victoria, Clarke. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77-101.
Brammer, S., Jackson, G. & Matten, D. (2012). Corporate social responsibility and institutional theory: new perspectives on private governance. Socio-Economic Review, 10(1), 3-28.
Carroll, A.B. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497-505.
Carroll, A.B. (1991). The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39-48.
Carroll, A.B. (1999). Corporate social responsibility: evolution of a definitional construct. Business & Society, 38(3), 268-295.
Carroll, A. Tilt (2016). Corporate social responsibility research: the importance of context.International Journal of Corporate Social Responsibility,1(2),1-9.
Chen, Chih Hung (2015). The major components of corporate social responsibility. Journal of Global Responsibility, 2(1), 95 – 99.
Cortes, Pedro Luiz., Duarte, João Roberto Cordeiro., & Dias, Sylmara Lopes Gonçalves (2014). Development of corporate social responsibility projects in Angola. Social Responsibility Journal, 10(2), 269 – 291.
Creswell, J. (2009). Research Design, Qualitative, Quantitative, and Mixed Methods. Approaches (3rd Edition). Sage Thousand Oaks, 1-270.
De George, R. T. (2005). A history of business ethics, Markkula Center for Applied Ethics. Santa Clara University.
Deegan, C.; Unerman, J. (2006). Extended systems of accounting - the incorporation of social and environmental factors within external reporting In Financial accounting theory. Sydney: McGraw-Hill, 1-66.
Esmaeilpour, M. & Barjoei, S (2016). The Impact of Social Responsibility and Corporate Image on Brand Equity. Journal of New Marketing Research, 6(1), 79-94, (in Persian).
European Commission. (2003). Report on the Commission of European governance (1-45). Luxembourg: Office for Official Publications of the European Communities, 1-51.
Faisal, M.N., Banwet, D.K. & Shankar, R. (2006). Supply chain risk mitigation: modelling the enablers. Bussiness Process Management Journal, 12(4), 535-552.
Fontaine, C., Haarman, A., & Schmid, S. (2006). The Stakeholder Theory. Edlays education, 1, 1-33.
Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston: Pitman.
Friedman, M. (1962). Capitalism and freedom. Chicago, IL: University of Chicago Press.
Galuppo, L., Gorli, M., Giuseppe Scaratti, G. & Kaneklin, C. (2014). Building social sustainability: multi-stakeholder processes and conflict management. Social Responsibility Journal, 10(4), 685 – 701.
Ghasmi Nargesi, M. (2015). The effect of corporate social responsibility on product brand outcomes, according to the mediating role of brand social responsibility (Case study: food industry products of Guilan province). Master's Thesis. Islamic Azad University of Rasht Branch, (in Persian).
Harrison, J., MacGibbon, L., & Morton, M. (2001). Regimes of trustworthiness in qualitative research: The rigors of reciprocity. Qualitative Inquiry, 7(3), 323-345.
Jamali, D., Hallal, M., & Abdallah, H. (2010). Corporate governance and corporate social responsibility: Evidence from the healthcare sector. Corporate Governance, 10(5), 590-602.
Kansal, Monika., Joshi, Mahesh., Babu, Shekar., & Sharma, Sharad. (2016). Reporting of Corporate Social Responsibility in Central Public Sector Enterprises: A Study of Post Mandatory Regime in India. J Bus Ethics, 151(3), 813-831.
McGuire, J.W.(1963). Business and society, McGraw-Hill New York, 1-3,12.
Porter & M. R. Kramer (2006). The link between competitive advantage and corporate social responsibility. Harvard Business Review, 84(12), 78-92.
Rajabi Farjad, H. & Ghasemi Hamedani, I. (2013). The impact of social responsibility and perceived quality are the preferred brand in the export of bank branches Amol. Iranian Journal of Public Administration Mission, (11/12), 17-25, (in Persian).
Runhaar, H., & Lafferty, H. (2009). Governing Corporate Social Responsibility: An Assessment of the Contribution of the UN Global Compact to CSR Strategies in the Telecommunications Industry. Journal of Business Ethics, 84, 479–495.
Silvia, R., & Belen, F.-F. (2013). Effect of Hofstede’s cultural differences in corporate social responsibility disclosure. International Journal of Information Systems and Social Change (IJISSC), 4(1),68–84.
Strauss, A.L. & Corbin, J.M. (1990). Basics of qualitative research: grounded theory procedures and techniques. Sage Publications, 1-459.
Sushil, S. (2012). Interpreting the Interpretive Structural Model. Global Journal of Flexible Systems Management, 13(2), 87-106.
Sumiani, Y., Haslinda, Y., & Lehman, G. (2007). Environmental reporting in a developing country: a case study on status and implementation in Malaysia. Journal of Cleaner Production, 15(10), 995–901.
Theodoulidis, Babis., Diaz, David., Crotto, Federica & Rancati, Elisa (2017). Exploring corporate social responsibility and financial performance through stakeholder theory in the tourism industries. Tourism Management, 62, 173-199.
United Nations, D.o.E.a.S.A. Population Trends. (2013). United Nations: Department of Economic and Social Affairs. Accessed 12 Feb 2016.United Nations Global Compact.
Visser, W. (2008). Corporate social responsibility in developing countries, in Crane, A., McWilliams, A., Matten, D., Moon, J.and Siegel, D.(Eds), The Oxford Handbook of Corporate Social Responsibility, Oxford University Press, NewYork, NY, 473-479.
Wang, L., & Juslin, H. (2009). The impact of Chinese culture on corporate social responsibility: the harmony approach. Journal of Business Ethics, 88(3), 433-451.