International Journal of Accounting Research

Abstract

Surveying the relationship between social reporting and commercial performance in Tehran Exchange

Robab Shahbazi, Azim Aslani and Habib Ebrahimpur

The purpose of social accounting can be approached from two different angles, namely for management control purposes or accountability purposes. In this paper, our focus is surveying the relationship between social reporting and commercial performance in Tehran Exchange.We determined the amount of the sample size with the used of Cochran sampling method which the statistical sample is 85 of Tehran Exchange customer which have been selected through the simple random sampling method. To gathering of data, we used questionnaire. In order to analyze the data resulted from collected questionnaires deductive and descriptive statistical methods are used, and to display some statistical data we used column diagram and in deductive level to test the hypothesis of the research we used Pearson Correlation coefficients. In order to determine the relationship between the variables of the study, the SPSS tool has been used. The findings show that there is a significant relationship between social reporting and its dementing (social financial reporting and social non-financial reporting) and commercial performance in Tehran Exchange.