نوع مقاله : مقاله پژوهشی
1 استادیار گروه حسابداری دانشگاه آزاد واحد اردبیل (نویسندۀ مسئول) firstname.lastname@example.org
2 کارشناس ارشد حسابداری، مؤسسۀ غیرانتفاعی مقدس اردبیلی
عنوان مقاله [English]
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.