An Examination of the Conceptual Structure of Corporate Social Responsibility Research Through Co-Word Analysis

Document Type : Research/Original/Regular

Authors

1 PhD Student of Accounting, Faculty of Management, University of Tehran, Tehran, Iran

2 Assistant Professor, Department of Financial Management and Accounting, Faculty of Management and Accounting, College of Farabi, University of Tehran, Qom, Iran

3 Assistant Professor of Accounting, Faculty of Management, University of Qom, Qom, Iran

4 PhD Student of Accounting, Faculty of Management and Accounting, College of Farabi, University of Tehran, Qom, Iran

Abstract

Asking the organizations to behave responsibly toward the society is an issue that has been increasingly affective on the building blocks of sustainable development (i.e., economy, society, and environment) in the last decades of the 20th century. This has led to the appearance of a concept called corporate social responsibility. This type of responsibility goes beyond economic and financial inquires and includes duties that are necessary for preserving, protecting, and helping the society. The purpose of this study was the examination of the conceptual structure of social responsibility research from 1975 to 2020. To this end, the analyses of co-word and social network data were used. The statistical population included 20168 documents indexed on the Web of Science database. The results showed that from among the 9442 keywords used in the documents, the top five highly frequent words have been corporate social responsibility, performance, management, CSR, and effect. The article “Strategy & Society” has been the most cited article (3527 citations), and Garcia Sanchez has been the top author in terms of document number (73 documents). The US is the top country in terms of the overall document number (4049 out of 20168). Moreover, the findings show that the “Journal of Business Ethics” has been the top publisher of articles in terms of document number (1496 articles), and “Copenhagen Business School” has been the top university in the world in terms of the number of documents (144 documents). The results of this study can provide researchers with a comprehensive outlook in their efforts to attain a deep understanding of the conceptual map of social responsibility research.

Keywords

Main Subjects

References

آقایی، محمدعلی؛ مرتضی کاظم‌پور (1395). «تأثیر مسئولیت‌پذیری اجتماعی و تنوع‌پذیری محصولات بر عملکرد شرکت»، حسابداری ارزشی و رفتاری، 1(1)، ص 99 ـ 121.
حجازی، رضوان؛ حسین رجب‌دری (1399). «رابطة افشای اطلاعات مسئولیت‌پذیری اجتماعی شرکت و دقت پیش‌بینی مدیران»، حسابداری و منافع اجتماعی، 10(4)، ص 73 ـ 91.
‫حسینی، سید علی؛ فاطمه گرامی‌راد؛ طیبه زارع‌زردینی (۱۳۹۸). «تحلیل جریان علمی ‌پژوهش‎های حسابرسی در پایگاه اطلاعاتی وب آو ساینس»، دانش حسابداری مالی، ۶(۴)، ص ۲۵ ـ ۴۶.
حسینی، سید علی؛ فاطمه گرامی‌راد؛ طیبه زارع‌زردینی (۱۳۹۹). تحلیل جریان علمی ‌پژوهش‎های حسابداری مدیریت در پایگاه اطلاعاتی وب آو ساینس»، حسابداری مدیریت، ۱۳(۴۷)، ص ۱۲۵ ـ ۱۴۲.
رحمانیان کوشککی، عبدالرسول؛ زهرا ایمان‌روی (1400). «تأثیر اعتمادبه‌نفس بیش از حد مدیرعامل بر مسئولیت‌پذیری اجتماعی شرکت‌ها با نقش تعدیلگر مالکیت نهادی در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران»، حسابداری و منافع اجتماعی، 11(3)، ص 49 ـ 68.
‫صدیقی، مهری؛ عمار جلالی‌منش (۱۳۹۱). «مطالعة روند پژوهش در حوزة مدیریت دانش در بازة زمانی ۲۰۰۱ ـ ۲۰۱۰ و ترسیم ساختاری از آن»، پردازش و مدیریت اطلاعات، ۲۸(۲)، ص 363 ـ 392.
فرجی، امید؛ فخر‌الدین محمدرضایی؛ مهدی خداکرمی؛ ایمان سوخکیان (1399). «همکاری تحقیقاتی مؤثر، وضعیت و موانع موجود: عاملی مهم برای پذیرش مقالات در مجلات معتبر بین‌المللی حسابداری»، بررسی‏‌های حسابداری و حسابرسی، آمادة انتشار.
کاملی، بهروز؛ حمیدرضا یزدانی؛ امین حکیم؛ سید محمدباقر جعفری (۱۳۹۹). «ترسیم قلمرو و خوشه‌بندی تحقیقات مدیریت دانش بر اساس تحلیل هم‌واژگانی مقالات نمایه‌شده در پایگاه وب علوم (WOS)»، مدیریت نوآوری در سازمان‌های دفاعی، ۳(۴)، ص ۷۷ ـ ۱۰۴.
کرمی، غلامرضا؛ احسان دولت زارعی؛ امید فرجی (1401). «بیست‌ویک سال تحقیقات رفتاری حسابداری: تجزیه‌وتحلیل کتاب‌شناختی»، مطالعات تجربی حسابداری مالی، آمادة انتشار.
‫گرامی‌راد، فاطمه؛ مهدی محمدی؛ نرگس سرلک (۱۳۹۴). «تولیدات علمی ‌حوزه‌های حسابداری و مالی ایران در پایگاه اطلاعاتی Web of Science ۲۰۰۳ ـ ۲۰۱۳»، حسابداری مدیریت، ۸(۲۶)، ص ۱۳۱ ـ ۱۴۴.
References
Aghaei, M. A. & Kazempour, M. (2016). “The effect of corporate social responsibility and product diversification on performance evaluation”, Journal of Value & Behavioral Accounting, 1(1), pp. 99-121. (in Persian)
Aguinis, H. & Glavas, A. (2012). “What we know and don’t know about corporate social responsibility: A review and research agenda”, Journal of Management, 38(4), pp. 932-968.
Bamel, U., Pereira, V., Del Giudice, M., & Temouri, Y. (2022). “The extent and impact of intellectual capital research: a two decade analysis”, Journal of Intellectual Capital, 23(2), pp. 375–400.
Barić, A. (2017). “Corporate social responsibility and stakeholders: Review of the last decade (2006-2015)”, Business Systems Research: International Journal of the Society for Advancing Innovation and Research in Economy, 8(1), pp. 133–146.
Belloque, G., Linnenluecke, M. K., Marrone, M., Singh, A. K., & Xue, R. (2021). “55 years of Abacus: Evolution of Research Streams and Future Research Directions”, Abacus, 57(3), pp. 593–618.
Bellucci, M., Marzi, G., Orlando, B., & Ciampi, F. (2021). “Journal of Intellectual Capital: a review of emerging themes and future trends”, Journal of Intellectual Capital, 22(4), pp. 744–767.
Bian, J., Liao, Y., Wang, Y.-Y., & Tao, F. (2021). “Analysis of firm CSR strategies”, European Journal of Operational Research, 290(3), pp. 914–926.
Botero Pérez, D. & Franco Acosta, A. (2017). Responsabilidad social empresarial-búsqueda sistemática de información: factores diferenciadores de los artículos.
Branco, M. C. & Rodrigues, L. L. (2006). “Corporate social responsibility and resource-based perspectives”, Journal of Business Ethics, 69(2), pp. 111-132.
Brown, T. J. & Dacin, P. A. (1997). “The company and the product: Corporate associations and consumer product responses”, Journal of Marketing, 61(1), pp. 68-84.
Brown, L. D., & Gardner, J. C. (1985). “Applying citation analysis to evaluate the research contributions of accounting faculty and doctoral programs”, Accounting Review, 60(2), pp. 262–277.
Campbell, J. L. (2007). “Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility”, Academy of Management Review, 32(3), pp. 946-967.
Carmona, S., Gutiérrez, I., & Cámara, M. (1999). “A profile of European accounting research: evidence from leading research journals”, European Accounting Review, 8(3), pp. 463–480.
Cobo, M. J., López‐Herrera, A. G., Herrera‐Viedma, E., & Herrera, F. (2011). “Science mapping software tools: Review, analysis, and cooperative study among tools”, Journal of the American Society for information Science and Technology, 62(7), pp. 1382-1402.
Corroll, A. (1979). “A Three-dimensional Conceptual Model of Corporate Social Performance”, Academy of Management Review, 4, pp. 497-505.
Carroll, A. B. (1991). “The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders”, Business horizons, 34(4), pp. 39-48.
Dai, Sh. & Zhang, W. (2020). “Knowledge map of environmental crisis management based on keywords network and co-word analysis, 2005–2018”, Journal of Cleaner Production, 262, 121168.
Ding, Y., Chowdhury, Gobinda G., & Foo, S. (2001). “Bibliometric cartography of information retrieval research by using co-word analysis”, Information Processing & Management, 37(6), pp. 817–842.
Donthu, N., Kumar, S., & Pattnaik, D. (2020). “Forty-five years of Journal of Business Research: A bibliometric analysis”, Journal of Business Research, 109, pp. 1–14.
Faraji, O., Asiaei, K., Rezaee, Z., Bontis, N., & Dolatzarei, E. (2022). “Mapping the conceptual structure of intellectual capital research: A co-word analysis”. Journal of Innovation & Knowledge, 7(3), 100202.
Faraji, O., Mohammadrezaei, F., Khodakarami, M. & Soukhakian, I. (2020). “Effective Research Collaboration, Status and Barriers: An Important Factor for Accepting Articles in Top International Accounting Journals”, Accounting and Auditing Review, (Forthcoming), doi: 10.22059/acctgrev.2020.289096.1008272. (in Persian)
Feng, J., Zhang, Y. Q., & Zhang, H. (2017). “Improving the co-word analysis method based on semantic distance”, Scientometrics, 111(3), pp. 1521–1531.
Freeman, L. (2004). The Development of Social Network Analysis, Empirical Press.
Garriga, E. & Melé, D. (2004). “Corporate social responsibility theories: Mapping the territory”, Journal of Business Ethics, 53(1-2), pp. 51-71.
Geramirad, F., Mohammadi, M., & Sarlak, N. (2015). “Scientific products in the fields of accounting and finance in Iran at the Web of Science (2003-2013)”, Management Accounting, 8(26), pp. 131-144. (in Persian)
Godfrey, P. C. (2005). “The relationship between corporate philanthropy and shareholder wealth: A risk management perspective”, Academy of Management Review, 30(4), pp. 777-798.
Grant, T. (2008). “Corporate social responsibility: A necessity not a choice”, International Business Report.
Guo, J., Huang, P., & Zhang, Y. (2020). “Accounting conservatism and corporate social responsibility”, Advances in Accounting, 51, pp. 1-10.
Habib, A. (2022). “Publishing literature reviews”, Pacific Accounting Review, 34(3), pp. 399–405.
Hejazi, R. & Rajabdorri, H. (2020). “The Relationship between disclosure of social responsibility information and accuracy of managers forecast”, Accounting and Social Interests, 10(4), pp. 73-91. (in Persian)
Hosseini, S. A., Geramirad, F., & Zare Zardeini, T. (2021). “Analysis of the scientific stream of management accounting research in the Web of Science database”, Management Accounting, 13(47), pp. 125-142. (in Persian)
Hosseini, S., Geramirad, F., & Zare Zardini, T. (2020). “Analyze the Scientific Flow of Auditing Research on the Web of Science Database”, Financial Accounting Knowledge, 6(4), pp. 25-46. (in Persian)
Hu, J. & Zhang, Y. (2015). “Research patterns and trends of Recommendation System in China using co-word analysis”, Information Processing & Management, 51(4), pp. 329–339.
Jin, Y. (2017). “Development of Word Cloud Generator Software Based on Python”, Procedia Engineering, 174, pp. 788–792. https://doi.org/10.1016/j.proeng.2017.01.223
Kameli, B., Yazdani, H., Hakim, A., & Jafari, S. (2021). “Mapping and Clustering of Knowledge Management Research Based on Co-Word Analysis of Articles Indexed in Web of Science (WoS) Website”, Innovation Management in Defense Organizations, 3(4), pp. 77-104. (in Persian)
Karami, G., Dolatzarei, E., & Faraji, E. (2022). “Twenty-One Years of the Behavioral Accounting Research: A Bibliometric Analysis”, Empirical Studies in Financial Accounting, (Forthcoming). (in Persian).
Khasseh, A. A., Soheili, F., Moghaddam, H. S., & Chelak, A. M. (2017). “Intellectual structure of knowledge in iMetrics: A co-word analysis”, Information Processing & Management, 53(3), pp. 705–720.
Khediri, K. B. (2021). “CSR and investment efficiency in Western European countries”, Corporate Social Responsibility and Environmental Management, 28(6), pp. 1769-1784.
Kılıç, M., Uyar, A., & Koseoglu, M. A. (2019). “Co-authorship network analysis in the accounting discipline”, Australian Accounting Review, 29(1), pp. 235–251.
Kumar, S., Pandey, N., Burton, B., & Sureka, R. (2021). “Research patterns and intellectual structure of Managerial Auditing Journal : a retrospective using bibliometric analysis during 1986-2019”, Managerial Auditing Journal, 36(2), pp. 280–313.
Kuo, Y. F., Lin, Y. M., & Chien, H. F. (2021). “Corporate social responsibility, enterprise risk management, and real earnings management: Evidence from managerial confidence”, Finance Research Letters, 41, 101805.
Lee, J., Graves, S. B., & Waddock, S. (2018). “Doing good does not preclude doing well: corporate responsibility and financial performance”, Social Responsibility Journal, 14(4), pp. 764-781.
Linnenluecke, M. K., Marrone, M., & Singh, A. K. (2020). “Conducting systematic literature reviews and bibliometric analyses”, Australian Journal of Management, 45(2), pp. 175–194.
Mallah, M. F. & Jaaron, A. A. M. (2021). “An investigation of the interrelationship between corporate social responsibility and sustainability in manufacturing organisations: an empirical study”, International Journal of Business Performance Management, 22(1), pp. 15–43.
Matten, D. & Moon, J. (2008). “Implicit” and “explicit” CSR: A conceptual framework for a comparative understanding of corporate social responsibility”, Academy of Management Review, 33(2), pp. 404-424.
McWilliams, A. & Siegel, D. (2000). “Corporate social responsibility and financial performance: correlation or misspecification?”, Strategic Management Journal, 21(5), pp. 603-609.
McWilliams, A. & Siegel, D. (2001). “Corporate Social Responsibility: A Theory of the Firm Perspective”, Academy of Management Review, 26(1), pp. 117-127.
Musgrove, P., Binns, R., Page-Kennedy, T., & Thelwall, M. (2003). “A method for identifying clusters in sets of interlinking Web spaces”, Scientometrics, 58(3), pp. 657–672.
Pérez, S., Fernández-Salinero, S., & Topa, G. (2018). “Sustainability in organizations: perceptions of corporate social responsibility and Spanish employees’ attitudes and behaviors”, Sustainability, 10(10), 3423.
Porter, M. E. & Kramer, M. R. (2006). “Strategy and society: the link between corporate social responsibility and competitive advantage”, Harvard Business Review, 84(12), pp. 78-92.
Rahmanian Koushkaki, A. & Imanrooy, Z. (2021). “The effect of CEO confidence on corporate social responsibility; with role of moderating of institutional ownership in firms listed in Tehran stock exchange”, Accounting and Social Interests, 11(3), pp. 49-68. (in Persian)
Ramzan, M., Amin, M., & Abbas, M. (2021). “How does corporate social responsibility affect financial performance, financial stability, and financial inclusion in the banking sector? Evidence from Pakistan”, Research in International Business and Finance, 55, 101314.
Romo-Fernández, L. M., Guerrero-Bote, V. P., & Moya-Anegón, F. (2013). “Co-word based thematic analysis of renewable energy (1990–2010)”, Scientometrics, 97(3), pp. 743–765.
Ravikumar, S., Agrahari, A., & Singh, S. N. (2015). “Mapping the intellectual structure of scientometrics: A co-word analysis of the journal Scientometrics (2005–2010)”, Scientometrics, 102(1), pp. 929–955.
Sedighi, M. (2016). “Application of word co-occurrence analysis method in mapping of the scientific fields (case study: the field of Informetrics)”, Library Review, 65(1/2), pp. 52-64.
Sedighi, M. & Jalalimanesh, A. (2013). “Study of Research Trend in Knowledge Management Field (2001-2010) and Mapping its Structure”, Iranian Journal of Information processing and Management, 28(2), pp. 363-392. (in Persian)
Sen, S. & Bhattacharya, C. B. (2001). “Does doing good always lead to doing better? Consumer reactions to corporate social responsibility”, Journal of marketing Research, 38(2), pp. 225-243.
Seuring, S. & Müller, M. (2008). “From a literature review to a conceptual framework for sustainable supply chain”, Journal of Cleaner Production, 16(15), pp. 1699-1710.
Shen, C. H. & Chang, Y. (2009). “Ambition versus conscience, does corporate social responsibility pay off? The application of matching methods”, Journal of Business Ethics, 88(1), pp. 133-153.
Shen, Y. (2021). “CEO characteristics: a review of influential publications and a research agenda”, Accounting & Finance, 61(1), pp. 361–385. https://doi.org/10.1111/acfi.12571
Shiffrin, R. M. & Börner, K. (2004). Mapping knowledge domains.
Uddin, S., Khan, A., & Baur, L. A. (2015). “A Framework to Explore the Knowledge Structure of Multidisciplinary Research Fields”, PLOS ONE, 10(4), e0123537.
Uyar, A., Kılıç, M., & Koseoglu, M. A. (2020). “Exploring the conceptual structure of the auditing discipline through co-word analysis: An international perspective”, International Journal of Auditing, 24(1), pp. 53–72.
Van Eck, N. J., & Waltman, L. (2021). VOSviewer manual. Manual for VOSviewer Version 1.6.17.
Xie, L., Chen, Z., Wang, H., Zheng, C., & Jiang, J. (2020). “Bibliometric and visualized analysis of scientific publications on atlantoaxial spine surgery based on Web of Science and VOSviewer”, World Neurosurgery, 137, pp. 435–442.
Yadav, R. S., Dash, S. S., Chakraborty, S., & Kumar, M. (2018). “Perceived CSR and corporate reputation: the mediating role of employee trust”, Vikalpa, 43(3), pp. 139–151.
Yang, R., Wong, C. W. Y., & Miao, X. (2021). “Analysis of the trend in the knowledge of environmental responsibility research”, Journal of Cleaner Production, 278, 123402.
Yang, Y., Wu, M., & Cui, L. (2012). “Integration of three visualization methods based on co-word analysis”, Scientometrics, 90(2), pp. 659–673.
Zupic, I. & Čater, T. (2015). “Bibliometric Methods in Management and Organization”, Organizational Research Methods, 18(3), pp. 429–472.
Social Capital Management
Volume 9, Issue 3
October 2022
Pages 381-406

Files

Share

How to cite

Statistics