Journal of Health Sciences & Surveillance System

Current Issue

By Issue

By Author

By Subject

Author Index

Keyword Index

About Journal

Aims and Scope

Editorial Board

Publication Ethics

Indexing and Abstracting

Related Links

FAQ

Peer Review Process

News

Identifying Components of Social Responsibility in Pharmaceutical Industry Companies: A Qualitative Study

Document Type : Original Article

Authors

1 Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

2 Associate Professor of Management Department, Tehran Sciences and Researches Branch, Islamic Azad University, Tehran, Iran

3 Assistant professor, Department of Accounting, Hormozgan Univrsity, Bandar Abbas, Iran.

4 Assistant professor , Department of Accounting and Financial Management, Bandar Abbas Branch, Islamic Azad University ,Bandar Abbas, Iran

Abstract

Background: Social responsibility is a new topic in accounting literature that has been considered by researchers in various aspects. The purpose of this study was to identify the factors affecting social responsibility in pharmaceutical companies.
 
Methods: The present study was a qualitative content analysis research carried out in the year 2019. We performed an interview with 38 experts in the pharmaceutical industry to identify the factors affecting social responsibility in the pharmaceutical industry. In this study, the continuous comparison method of Strauss and Corbin (1998) was used to analyze the data.
 
Results: Based on the analysis, 25 categories and 7 main axes???? including environmental conditions; legal agents; and political, ethical, cultural, economic and social factors were identified as effective on social responsibility in pharmaceutical companies.
Conclusion: Based on the findings of this study, it can be concluded that adherence to social responsibility by pharmaceutical companies is associated with optimal investment, producing a better quality product, more customer satisfaction, and cost reduction. Also, identifying the components of social responsibility in pharmaceutical companies can be effective in research on the afield of social responsibility.

Keywords

References
1.         Badavar Nahandi Y, Baradaran Hasanzadeh R, Jalalifar J. Investigating the Relationship between Social Responsibility and the Performance of the Companies Listed in Tehran Stock Exchange. Scientific Journal Management System. 2014;8(1(28)):139-64.
2.         Kazempour M, Rahimian N. Corporate social responsibility: Concepts, Dimensions, Theories and Review of models. Journal of Accounting Research. 2019;8(4):143-65.
3.         Hajiha Z, Sarfaraz B. The Relation between Corporate Social Responsibility and Cost of Equity Capital of Firms Listed in Tehran Stock Exchange. Empirical Research in Accounting. 2015;4(2):105-23.
4.         Visser W. Revisiting Carroll’s CSR pyramid. Corporate citizenship in developing countries. 2006:29-56.
5.         Cheng B, Ioannou I, Serafeim G. Corporate social responsibility and access to finance. Strategic management journal. 2014;35(1):1-23.
6.         Foroughi D, Mir Shams Shahshahani M, Pourhossein S. Managements' Perceptions about Social Accounting Information Disclosures: Listed Companies in TSE. Accounting and Auditing Review. 2008;15(3):-.
7.         Barzegar G, Hasas Yeganeh Y. A Model for Social Responsibility Disclosure and Lasting of Companies and Its Current Situation on Those Listed In Tehran Stock Exchange. Journal of Securities Exchange. 2015;8(29):91-110.
8.         yeghane YH, Barzeghar G. Identifying the Components and Indicators of Corporate Social Responsibility in Iran. socio-cultural Development Studies. 2013;2(1):209-34.
9.         Hajbagheri MA, Parvizi S, Salsali M. Qualitative research methods. 5 ed. Tehran: Boshra publishing; 2013.
10.       Salsali M, Fakhr Movahedi A, Cheraghi MA. Grounded theory research in medical sciences (philosophy and applied principles). Tehran: Boshra publications; 2007. 2-67 p.
11.       Polit DF, Beck CT. Essential of nursing research, methods, appraisal, and utilization. 6 ed: Philadelphia : Lippincott Williams & Wilkins; 2006.
12.       Streubert Speziale H, Carpenter DR. Qualitative research in nursing: advancing the humanistic imperative. 1 ed. Tehran: Jameenegar publications; 2010.
13.       Holloway I, Wheeler S. Qualitative Research in Nursing. 2 ed. Tehran: Boshra Publications; 2006.
14.       Molina IC. The Corporate Role in a Changing Society: A Model of Sensemaking and of Firm Characterization: Universitat Ramon Llull; 2010.
15.       McKinley A. The drivers and performance of corporate environmental and social responsibility in the Canadian mining industry 2008.
16.       bagheri m, abdolvand m, Tabibi SJ, khidayari b. Meta-Study of Corporate Social Responsibility in marketing researches: Trends and Related constructs. Iranian journal of management sciences. 2017;12(47):111-38.
17.       nik kar j, hamidi e. Effects of Corporate Social Responsibility on Sticky Cost Behavior. Empirical Research in Accounting. 2017;6(3):1-28.
18.       Nemr al-Maliki HS, Salehi M, Jabari Noghabi M. Investigating Factors Affecting Social Responsibility Disclosure in Iranian and Iraqi Stock Exchange Companies: Mashhad Ferdowsi University; 2018.
19.       Ghadiri M, Abdoli MR. Investigating the Relationship between Corporate Social Responsibility, Innovation and Performance in Companies Listed in Tehran Stock Exchange.: Islamic Azad University of Shahrood; 2017.
20.       Taghizadeh KH, Zeynali M. Investigating the Effect of Corporate Social Responsibility on the Investment Efficiency and Innovation. journal of health accounting. 2017;5(16):1-27.
21.       Gao F, Lisic LL, Zhang IX. Commitment to social good and insider trading. Journal of Accounting and Economics. 2014;57(2-3):149-75.
22.       Deng X, Kang J-k, Low BS. Corporate social responsibility and stakeholder value maximization: Evidence from mergers. Journal of financial Economics. 2013;110(1):87-109.
 
Journal of Health Sciences & Surveillance System
Volume 7, Issue 3
July 2019
Pages 146-150
Files
Share
How to cite
Statistics