A Survey on Relationship between the Intellectual Capital and Social Responsibility with Financial Performance Social Security Directorate, Ardabil province
1
Department of Accounting, Islamic Azad University, Ardabil, Iran (Corresponding Author) saeed.alipour@iau.ac.ir
2
M.Sc. of Accounting
Abstract
Objective: The discussion of social responsibility addresses ethical issues regarding behavior and decision-making at a company on issues such as human resource management, environmental support, occupational health, social relationships, and relationships with suppliers and customers. The aim of this study was to investigate the relationship between intellectual capital and social responsibility with financial performance in Social Security Directoreate of Ardabil province. Method: The scope of present study is limited to location of Ardabil Social Security Directorate with all insurance branches in the Province, and the time domain of the fiscal year 1400. The sample of the present study includes 240 employees of the Ardabil Social Security Directorate. The research method is structural equations using LISREL software.
Findings: The results of testing the main hypotheses of research indicate that, according to the main hypotheses, intellectual capital and social responsibility have direct effect on financial performance in the Social Security Directorate of Ardabil province. Conclusion: Based on the sub-hypothesis, human capital, structural capital, customer capital, economic responsibility, moral responsibility, and humanitarian responsibility have direct effect on financial performance in Ardabil Social Security Directorate.
Alipour, S., & Hatami soha, R. (2021). A Survey on Relationship between the Intellectual Capital and Social Responsibility with Financial Performance Social Security Directorate, Ardabil province. Social Security Journal, 17(3), 139-180.
MLA
Saeed Alipour; Robab Hatami soha. "A Survey on Relationship between the Intellectual Capital and Social Responsibility with Financial Performance Social Security Directorate, Ardabil province". Social Security Journal, 17, 3, 2021, 139-180.
HARVARD
Alipour, S., Hatami soha, R. (2021). 'A Survey on Relationship between the Intellectual Capital and Social Responsibility with Financial Performance Social Security Directorate, Ardabil province', Social Security Journal, 17(3), pp. 139-180.
VANCOUVER
Alipour, S., Hatami soha, R. A Survey on Relationship between the Intellectual Capital and Social Responsibility with Financial Performance Social Security Directorate, Ardabil province. Social Security Journal, 2021; 17(3): 139-180.
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