ادراک مشتری نسبت به ترکیب بازاریابی خدمات و تعدد استفاده از خدمات اتومبیلی مرسدس بنز، تایلند

Customers’ Perception towards the Service Marketing Mix and Frequency of Use of Mercedes Benz Automobile Service, Thailand

Abstract

This research paper is aimed to examine a relationship between the service marketing mix and customers’ frequency of use of service at Mercedes Benz Auto Repair Centres under Thonburi Group, Thailand. Based on 2,267 customers who used the service of Thonburi Group’s Auto Repair Centres as the population, the sampling of this research was a total of 340 samples, by use of Probability Sampling Technique. Systematic Random Sampling was applied by use of questionnaire in collecting the data at Thonburi Group’s Auto Repair Centres. Mean and Pearson’s basic statistical correlations were utilized in analyzing the data. The study discovered a medium level of customers’ perception towards product and service of Thonburi Group’s Auto Repair Centres, price, place or distribution channel and promotion. People who provided service were perceived also at a medium level, whereas the physical evidence and service process were perceived at a high level. Furthermore, there appeared a correlation between the physical evidence and service process, and customers’ frequency of use of automobile service per year.

1 Introduction

MERCEDES-BENZ is a German automobile manufacturer. The brand ‘Mercedes Benz’ is used for luxury automobiles, buses, coaches, and trucks, with a tri star circle as its logo. Mercedes Benz was entered into the Thai luxury automobile market by the Viriyaphan family and the family was the only dealer of Mercedes Benz in Thailand under the name of Viriyah Insurance, Thonburi Automotive Assembly Plant Co., Ltd. and Thonburi Group. Later, in 1995 the Mercedes Benz Group opened a branch in Thailand under the name the Mercedes Benz Thailand, in order to import Mercedes Benz cars into Thailand [1]. Later, Demler Crysler with a realization of this growing market decided to invest in Thailand for Mercedes Benz import business. The business has been growing along with an increasing demand of the Benz market. This resulted in a joined business between Demler Crysler and Thonburi Automotive Assembly Plant Co., Ltd. ninety percent of the parts are imported by Demler Crysler and assembled, using Complete Knock Down (CHD) model, by Thonburi Automotive Assembly Plant in order to build cars for the market. This can boost sales revenue and respond to the demands of the market. The survey report of Thonburi Group revealed that there were 250 orders of passenger cars during 2010- 2011. The demand of Mercedes Benz passenger cars has presented a gradual growth, pushing the company into the condition that its production capacity cannot cope with the rising demand [2]. In order to expand Mercedes Benz market in Bangkok, another five branches of service and auto repair centres were established in order to respond customers more quickly and effectively. Furthermore, Demler Crysler announced an adjustment to its policy based on the concept of Economy of Speed. The corporation has the policy of improvement of pre and after sale services, as well as increasing more trainings for its dealers, for instance, in terms of resetting service teams in a more systemized management style, training for technicians to have more understanding and skill in how all the engines of Mercedes Benz models work, training for service staff in how to provide customer service with high effectiveness and quality. Currently, the Thonburi Group has attempted to push its dealers into the market to deal directly with Mercedes Benz customers. Continuous improvement of its service resulted in Thonburi Automotive Assembly Plant Co., Ltd. being awarded [1].

کشف عوامل موثر بر تسهیم دانش از طریق وبلاگ های کارکنان

Exploring the determinants of knowledge sharing via employee weblogs

1- مقدمه
از آن جا که اینترنت با زندگی روزمره انسانی تلفیق شده است( ویلد 2008)، ارتباطات سنتی به سمت شبکه بندی آنلاین و وب 2 با استفاده از رسانه های اجتماعی نظیر وبلاگ ها، ویکی ها و سایت های شبکه های اجتماعی حرکت کرده است. شرکت هایی نظیر ای بی ام، اینتل، Sap و اگزون از وبلاگ ها برای تسهیل ارتباطات داخلی و تعاملات مشتریان خارجی استفاده کرده اند( بالیس ، مینگان و پاسینی 2007، وانگ و لین 2011). به علاوه، وب 2 و رسانه های اجتماعی بر شیوه تولید دانش( وان کراک 2012) و به خصوص بر فرایند ایجاد، تسهیم و جذب دانش اثر دارد (Argote, McEvily, &
Reagans, 2003; Nonaka& von Krogh, 2009). این فرایند ها هزینه کم تر، مبتنی بر ابر بیشتر، فراگیر، استاندارد و سیار می باشند و در عین حال کارامد تر و شخصی تر در رفع نیاز های فردی می باشند(وان گراگ).
این مقاله به تسهیم دانش می پردازد تسهیم دانش روشی است که از طریق آن کارکنان به تقویت عملیات سازمانی نوین و مزیت رقابتی سازمان ها می پردازند( وانک و نا 2010) و از این روی موجب بهبود قابلیت های کارکنان می شود( نانکا و تاکوچی 1995). به علاوه ما بر وبلاگ های کارکنان تاکید داریم که مزایایی را برای کارورزان و سازمان های آن ها ارایه می کند( ارلیخ و شامی 2010). وبلاگ کارکنان، بر اساس گفته افیموا و گرادین 2007، متفاوت از وبالگ نویسی شرکتی است که نشان می دهد که اقدامات به صورت مجاز و تایید شده بوده و ارتباط رسمی با سازمان دارد.
منابع به بررسی عوامل موثر بر استفاده از وبلاگ ها ((Bock, Zmud, Kim, & Lee, 2005; Chai & Kim, 2010; Hsu & Lin, 2008; Hsu &Tsou, 2011; Lee & Choi, 2003; Lu & Hsiao, 2007; Wang & Lin, 2011; Wyld, 2008; Yu, Lu, & Liu, 2010) و جوامع مجازی(11; Wyld, 2008; Yu, Lu, & Liu, 2010) and virtual communities (e.g. Chen & Hung, 2010; Hsu, Ju, Yen, & Chang, 2007; Lin, Hung, & Chen, 2009) برای تسهیم دانش پرداخته اند. نکته جالب صرف نظر از منابع موجود در خصوص نقش انگیزش و فرهنگ در مشارکت، شروع و حفظ وبلاگ ها( هشو و لین 2008، یو وهمکاران 2010) کم تر به بررسی عوامل موثر ب قصد کارکنان برای تسهیم دانش در وبلاگ های کارکنان پرداخته اند. به علاوه، منابع در خصوص وبلاگ های کارکنان(Müller & Stocker, 2011; Riemer& Richter, 2010; Schoendienst, Krasnova,Guenther, &Riehle, 2011) به بررسی پذیرش آن ها از دیدگاه پذیرش فناوری پرداخته و به دانش جامعی از صد کاربران برای تسهیم دانش در وبلاگ ها دست نیافته اند( شانست و همکاران 2011). چن و هانگ 2010 به بررسی تسهیم دانش در وبلاگ های کارکنان پرداخته و عوامل موثر بر قصد کارکنان برای تسهیم دانش را با همکاران بررسی کردند. از این روی سوال تحقیق حاضر این است که عوامل موثر بر قصد تسهیم دانش در وبلاگ های کارکنان کدام است؟
در این مقاله، یک مدل بر اساس اثرات اجتماعی (Dholakia, Bagozzi, &Pearo, 2004; Kelman, 1974; Shen, 2007; Zhou, 2011)) پذیرش فناوری(Kelman, 1974; Shen, 2007; Zhou, 2011), technology acceptance (Davis, 1989; Davis, Bagozzi, &Warshaw, 1989; Hsu & Lin, 2008; Yu et al., 2010)) و تئوری های شناخت اجتماعی ((Bandura, 1986; Kulviwat, Cuo, &Engchanil, 2004; Nahl, 1996; Vijayasarathy, 2004; Yi & Hwang,2003) با استفاده از 175 شرکت کننده از پرسش نامه های ایمیلی در تایلند ارایه شد.
اگرچه 23 درصد وب سایت های تایلندی از وبلاگ ها ها استفاده می کنند(فیلوک، راندپرتم و فانک 2009)، در منابع بر لزوم کمک به سازمان های دولتی و خصوصی برای استفاده از وبلاگ ها و درک بهتر ادراک کاربران از وبلاگ ها تاکید شده است. ما به بررسی و ارایه عوامل موثر و ضروری برای تقویت مشارکت کارکنان در وبلاگ نویسی برای تسهیم دانش می پردازیم. یافته های ما نشان می دهد که خود کارامدی و نگرش در قبال تسهیم دانش اثر مثبتی بر روی قصد تسهیم دانش دارد و این در حالی است که انتظارات برایند شخصی و لذت ادراک شده بر قصد تسهیم دانش از طریق اثر گذاری بر نگرش در قبال تسهیم دانش در وبلاگها اثر دارند.
این مقاله به صورت زیر سازمان دهی شده است: بعد از مروری وتاه بر منابع در خصوص تسهیم دانش در سازمان ها و وبلاگ ها( بخش 2)، مدل و فرضیات و نیز روش تحقیق مقااله در بخش های 3 و 4 ارایه می شود. یافته های مطالعه در بخش 5 بررسی شده و این یافته ها بر اساس منابع در بخش 6 بحث می شوند. بخش 7 شامل نتیجه گیری و پیشنهاداتی برای تحقیقات آینده است.

1. Introduction

Since the Internet has become integrated with daily human life (Wyld, 2008), traditional communications have moved to online networking and Web 2.0 using social media, such as blogs, wikis, and social networking sites. Companies such as IBM, Intel, SAP, and Exxon have adopted, for instance, weblogs to facilitate internal communication and external customer interactions (Balmisse, Meingan, & Passerini, 2007; Wang & Lin, 2011). Furthermore, Web 2.0 and social media have had an impact on the way knowledge is enabled (von Krogh, 2012), and in particular on the processes of knowledge creation, sharing, and capture (e.g. Argote, McEvily, & Reagans, 2003; Nonaka & von Krogh, 2009). These processes have become “less costly, more cloud-based, ubiquitous, standardised, and mobile, but also more personalised and more effective in meeting individual needs” (von Krogh, in press, p. 1). This paper is concerned with knowledge sharing, which constitutes the means through which employees can contribute to innovative organisational practices and subsequently to the competitive advantage of organisations (Wang & Noe, 2010) and to the improvement of the competencies of the employees involved (Nonaka & Takeuchi, 1995). Furthermore, we are focusing on employee weblogs (Blogs) which can offer benefits for both individual knowledge workers and their organisations (Ehrlich & Shami, 2010). An employee weblog, according to Efimova and Grudin (2007) is different from corporate blogging, which suggests “action that is authorised, acknowledged, or in a formal way associated with an organization” (p. 2). The literature has looked into the antecedents and factors influencing the use of weblogs (Bock, Zmud, Kim, & Lee, 2005; Chai & Kim, 2010; Hsu & Lin, 2008; Hsu & Tsou, 2011; Lee & Choi, 2003; Lu & Hsiao, 2007; Wang & Lin, 2011; Wyld, 2008; Yu, Lu, & Liu, 2010) and virtual communities (e.g. Chen & Hung, 2010; Hsu, Ju, Yen, & Chang, 2007; Lin, Hung, & Chen, 2009) for knowledge sharing. Interestingly, no matter if the extant literature has discussed, for instance, the role of motivation and culture in participating, starting, and maintaining weblogs (e.g. Hsu & Lin, 2008; Yu et al., 2010), it has not shed relatively enough light into the factors influencing the intention of employees to share knowledge in employee weblogs. Furthermore, the literature on employee weblogs (e.g. Müller & Stocker, 2011; Riemer & Richter, 2010; Schoendienst, Krasnova, Guenther, & Riehle, 2011) has studied their adoption from a technology acceptance perspective (Böhringer & Richter, 2009) and has not provided a holistic understanding of the intention of users to share knowledge in Blogs (Schoendienst et al., 2011). Paraphrasing Chen and Hung (2010),to promote knowledge sharing in employee weblogs itis importantto know the factors influencing the employees’ intention to share knowledge with other employees. Therefore, the research question of this study is: what are the factors behind the intention of employees to share knowledge in employee weblogs? In this paper a model is proposed and tested based on social influence (Dholakia, Bagozzi, & Pearo, 2004; Kelman, 1974; Shen, 2007; Zhou, 2011), technology acceptance (Davis, 1989; Davis, Bagozzi, & Warshaw, 1989; Hsu & Lin, 2008; Yu et al., 2010), and social cognitive theories (Bandura, 1986; Kulviwat, Cuo, & Engchanil, 2004; Nahl, 1996; Vijayasarathy, 2004; Yi & Hwang, 2003) using 175 responses from email-based questionnaires in Thailand. Although 23% of Thai websites use weblogs (Philuek, Rueangprathum, & Fung, 2009), there is a need expressed in the literature (e.g. Kuzma, 2010; Philuek et al., 2009) to assist both public and private Thai organisations with their adoption of weblogs and have a better understanding of the users’ perceptions of weblogs. We contribute to this need from a practical point of view by proposing and testing factors necessary for cultivating the participation of employees in weblogging for sharing knowledge. Our findings suggest that self-efficacy and attitudes towards knowledge sharing positively influence intentions to share knowledge, whileperceived enjoyment and personal outcome expectations influence the intention to share knowledge through influencing attitudes towards knowledge sharing within Blogs. The paper is structured as follows: after a brief review of the literature on knowledge sharing in organisations and weblogs (Section 2), the research model and hypotheses as well as the research methodology of the paper are presented (Sections 3 and 4). The findings of the study are presented next (Section 5), and are then discussed in the light of the extant literature (Section 6). Section 7 concludes the paper and suggests future research avenues.

مقاله انگلیسی رایگان

ترجمه فارسی رایگان 

بخشی از ترجمه فارسی مقاله:

چکیده:
اختلالات اسید آمینه، گروه اصلی خطاها متابولیسم نوزادی IEM با بروز بالینی متغیری می‌باشد. هدف این بررسی این است که اطلاعاتی از اختلالات اسید آمینه فراهم کند که در بیماران تایلندی در معرض خطر زیادی در آزمایشگاه متابولیک ما برای سرتاسر کشور اشاره دارد.
روش‌ها:
از سال 201 تا 2009 ما اسیدهای آمینه را با HPLC در 1214 نمونه مایع مغزی نخاعی آنالیز کردیم. این نمونه‌ها از بیماران که استعداد بالینی به IEM داشتند یا در غربالگیری نوزادان مثبت بدست آمده. داده‌های بالینی بیماران با تشخیص اثبات شده اختلالات اسید آمینه هم آنالیز و تحلیل شد.
نتایج: پنجاه و هشت بیمار که اختلال اسید آمینه‌ای داشتند: شامل 20 مورد (5/34٪) با بیماری ادراری maple Syrup و 13 (4/22٪) با فنیل لکتوریا و هیپرفینل آلمانین و 13 (4/24٪) با چربی خون غیر ستونی و 9 مورد (5/15٪) با ناتوانی سیکل ادراری و 2 نفر ( 4/3٪) با هموسیئن. کلاسیک و 1 نفر (7/1٪) با نقایص آمینو ترسنفراز اورنیس شناسایی شدند. تأخیر قابل توجه در تشخیص وجود داشت که باعث نتایج ضعیفی در اکثر بیماران شد.
نتیجه‌گیری: شیوع اختلالات اسید آمینه در تایلند، متمایز از کشورهای دیگر می‌باشد. این باعث می‌شود انتخابی برای IEM رایج برای توسعه آتی برنامه‌های غربالگری نوزادان در این کشور صورت گیرد.
1- مقدمه:
اسیدهای‌ آمینه اجزای اولیه پروتئین‌ها می‌باشند و در چند مسیر متابولیک سلولی نقش دارند. خطاهای متابولیسم اسیدهای آمینه در نوزادان باعث عقب‌افتادگی ذهنی می‌شود. چند اختلال اسید آمینه شناسایی شده‌اند. مثل بیماری ادراری mple Syrup یا نقایص چرخه ادراری (UCD) یا Sinemic یا هموستین و چربی بالای غیر کنونی (NKH) از موارد آن می‌باشد.
ارائه بالینی بیمارانی که اختلالات اسید آمینه‌ای دارند غالباً اختصاصی نیست و تنوعی از شرایط غیر ژنتیکی را نشان می‌دهد که باعث عدم تشخیص می‌شود. با توسعه روش‌های بیوشیمی برای شناسایی اسید‌های آمینه در مایعات فیزیولوژیکی، اختلالات اسیدهای آمینه اکنون شناسایی شده و بیماران را می‌توان درمان کرد تا از مرگ و میر جلوگیری کرده یک تحلیل و آنالیز اسید آمینه با تبادل یونی یا گروماتوگرافی مایع با عملکرد بالا (HPLC) ایجاد شد. در انیستوی ما آزمایشات متابولیکی ارائه شد که نشان می‌دهد که اسیدهای آلی ادرار یا اسید آمینه‌های پلاسما در نمونه‌های بیمار از تمام کشور فرستاده شده‌اند. قبلاً گزارش کردیم که بیماران تایلندی با اختلالات اسید آلی با کروماتوگرافی ادراریای استکپرومتری توده ارزیابی می‌شوند.
2- مواد و روش‌ها:
1-2- جهش‌ها:
آزمایشگاه ما مجموع 1214 پلاسما و سیال عصبی نخاعی از نمونه‌های بیماران که مستعد IEM بودند از جولای 2011 تا دسامبر 2009 بدست آورد. یافته‌های بالینی این بیماران دارای احساس ضعف و تهوع دائم است و نقایص عصبی توصیف نشده و توسعه تأخیر…… و یافته‌ها هم IEM را نشان می‌دهد.
یافته‌های آزمایشگاهی ناهنجار شامل هیپوگلسیمی دائم/ تکرار مکرر (دوره‌ای)، سیتوپنیها، غربالگری غیرطبیعی نوزادان pku می‌باشد. این بررسی را کمیته اخلاقی بیمارستان دانشگاه Mahidol تأیید کرد.
2-2- آنالیز اسید آمینه:
نمونه‌های خون هپارنیزی شده از بیماران برای آنالیز اسید آمینه پلاسما جمع‌آوری شد. نمونه های CSF هم همزمان از جمع‌آوری پلاسما در موارد مستعد NKH بدست آمد. تهیه نمونه، ریشه‌یای و جداسازی اسیدآمینه با HPLC با روشی که Svasti توصیف کرده بود انجام شد. اسید آمینه‌های هدف شامل فسفوسرین، اسید آسپاراتیک و اسید گلوتابیک و اسید آلفا آمینو آدوتیک و هیدروکسی پرولین و فسفواتانوتامین و سرین و آسپاراژین و گلیسین و گلوتامین و تاتورین و هیستیدین و سیترولین و ترونین و آلانین و آرژیسین و پرولین و آلفا آمیوبوترات و تیروزین و والین و میتونین و ایزولئوسن و لئوسین و فنیل آلانین و تریپتوفان و اورینیتین و لیترین می‌باشد. نتایج آزمایشات متابولیکی دیگر شامل اسیدهای آلی ادرار است که با GCLMS و هموسیئین پلاسما و دریات کرده و آزمایش بیوسنتز بررسی می‌شود.

بخشی از مقاله انگلیسی:

Abstract

Background: Amino acid disorders are a major group of inborn errors of metabolism (IEM) with variable clinical presentations. This study was aimed to provide the data of amino acid disorders detected in high-risk Thai patients referred to our metabolic lab from all over the country. Methods: From 2001 to 2009, we analyzed amino acids by HPLC in 1214 plasma and cerebrospinal fluid specimens. These specimens were obtained from patients with clinical suspicion of IEM or with positive newborn screening. The clinical data of the patients with confirmed diagnoses of amino acid disorders were also analyzed. Results: Fifty-eight patients were diagnosed with amino acid disorders, including 20 cases (34.5%) with maple syrup urine disease, 13 (22.4%) with phenylketonuria and hyperphenylalaninemia, 13 (22.4%) with nonketotic hyperglycinemia, 9 (15.5%) with urea cycle defects, 2 (3.4%) with classical homocystinuria, and 1 (1.7%) with ornithine aminotransferase deficiency. There was considerable delay in diagnoses which led to poor outcomes in most patients. Conclusion: The prevalence of amino acid disorders in Thailand is distinct from other countries. This will guide the selection of the prevalent IEM for the future expansion of newborn screening program in this country.

1. Introduction

Amino acids are the primary components of proteins, and they are involved in several cellular metabolic pathways. The inborn errors of amino acid metabolism are a group of genetic disorders in which an enzyme deficiency results in the accumulation of amino acids. Phenylketonuria (PKU) was discovered in 1934 as the first inborn error of amino acid metabolism that resulted in mental retardation [1]. Thereafter, several amino acid disorders have been identified, such as maple syrup urine disease (MSUD), urea cycle defects (UCD), tyrosinemia, homocystinuria, and nonketotic hyperglycinemia (NKH). Clinical presentation of patients with amino acid disorders is often non-specific and suggestive of a variety of non-genetic conditions, which result in underdiagnosis. With the advancement of biochemical methods for detecting amino acids in physiological fluids, amino acid disorders can now be diagnosed and patients can be treated promptly to prevent morbidity and mortality. An amino acid analysis is performed by either ion exchange or high-performance liquid chromatography (HPLC) [2]. At our institute, we have provided metabolic tests, including urine organic acids and plasma amino acids, on patient specimens sent from all over the country. Previously, we have reported Thai patients with organic acid disorders detected by urine gas chromatography/ mass spectrometry (GC/MS) [3].

2. Materials and methods

2.1. Materials

Our laboratory received a total of 1214 plasma and cerebrospinal fluid (CSF) specimens of patients with clinical suspicion of IEM from July 2001 to December 2009. The clinical findings of these patients included lethargy, poor feeding, persistent vomiting, intractable seizures, unexplained neurological deficits, developmental delay, recurrent coma, neurodegeneration, unexplained liver dysfunction or cholestasis, skin and hair changes, and ophthalmologic findings suggestive of IEM. The abnormal laboratory findings included persistent/recurrent hypoglycemia, metabolic acidosis with increased anion gap, hyperammonemia, cytopenia, imaging suggestive of IEM, and abnormal newborn screening for PKU. The study was approved by the ethics committee of the Faculty of Medicine Siriraj Hospital, Mahidol University.

2.2. Amino acid analyses

The heparinized blood specimens were collected from the patients for plasma amino acid analyses. The CSF specimens were collected at the same time of plasma collection in the cases with suspected NKH. Sample preparation, derivatization, and amino acid separation by HPLC were performed following the protocol described by Svasti et al. [4]. The targeted amino acids included phosphoserine, aspartic acid, glutamic acid, α-aminoadipic acid, hydroxyproline, phosphoethanolamine, serine, asparagine, glycine, glutamine, taurine, histidine, citrulline, threonine, alanine, arginine, proline, α-aminobutyrate, tyrosine, valine, methionine, isoleucine, leucine, phenylalanine, tryptophan, ornithine, and lysine. The results of other metabolic tests including urine organic acids analyzed by GC/MS, plasma homocysteine, and a biopterin assay were also reviewed.

مسئولیت های اجتماعی حسابداری و بقای شرکت: شواهد به دست آمده از کسب و کار های دارای ISO 14000 در تایلند

SOCIAL RESPONSIBILITY ACCOUNTING AND FIRM SURVIVAL: EVIDENCE FROM ISO 14000 BUSINESSES IN THAILAND

چکیده

Abstract

This research expands previous studies on social responsibility accounting (SRA) by using organization behavior perspective that provides additional evidence about the role of social responsibility accounting on firm survival. As a result, the main purpose of this research is to investigating the role of antecedents and consequences of SRA. Moreover, it aims to examine the moderating effect of social mindset, accounting experience and corporate-stakeholder relations on this research conceptual model. Data are collected from 83 accounting managers of the ISO 14000 businesses in Thailand. OLS regression is used for data analysis. Over all, the results indicate that, the greater on SRA (environmental value awareness reporting and social responsiveness for accounting outcomes) has the greater in accounting disclosure quality, customer participation and stakeholder reliability. Moreover, the findings indicate that greater in customer participation and stakeholder reliability has leads to greater corporate well- known, organization image and firm survival. Especially, greater organization image indicates that it leads lead to firm survival. In addition, over all the higher in four antecedents (executive vision for sustainability, competition circumstance force, corporate social learning, and competition circumstance force) it leads to the higher on SAR (environmental value awareness reporting, regulation related accounting compliance). Finally, the moderating effect of accounting experience has an effect on accounting disclosure quality, customer participation and stakeholder reliability. Social mindset has a moderating effect among these antecedents in which it can enhance value awareness reporting and regulation related accounting compliance willingness. Surprisingly, the moderating influences of corporate-stakeholder relations do not have impacts on these variables.

Keywords: Social Responsibility Accounting; Accounting Disclosure Quality; Customer participation; Stakeholder Reliability; Corporate Well-know; Organization Image; Executive Vision for Sustainable; Governance Practice Culture; Corporate Social Learning; Competition Circumstance Force; Social mindset; Accounting Experience; Corporate-Stakeholder Relations

1. INTRODUCTION

In the last decade, the research studies have been related with an impact factor on global economic, social and increasing environment crisis. This indicates that the problems such as those in humanity and organization behaviors lacked the responsibility that lead to an essential requisitioning of traditional economic, ethical and accounting assumptions (Jones, 2010). Then, organizations are concerned to protect and resolve the problems such as promoting the corporate social responsibility (CSR) (Caroll, 1991,). The principles of CSR include (1) codes of conduct, standards, and principles; (2) credible verification, monitoring, and certification services that ensure that companies are doing what they say they are doing; and (3) generally accepted reporting systems for environmental, social, and governance issues related to corporations (Waddock, 2006). CSR on base the core of business success, because it is integrative between social and economic benefit awareness, that the change on business role concerning on society and environment impacts. In pursuit of the aim to responsibility on social and environmental, the balance on economic, social, environmental and political is increasing on global business role. It leads to the survival of economic system (Pattern, 2002). Thus, the accounting role has provided concerns on recognizing about social and environmental activities via accounting role encompassing the recognizing, recording, summarizing, and reporting information associated with social, environmental and human resource called Social Responsibility Accounting (SRA). SRA information contribution is used to support stakeholders for decision making that SRA is well known on global business that has provided social, environmental and humanity information corporate exhibit to comprehensively information, trure, reliability, and looking forward information so as to enhance the firm survival in the long-term. For the challenge on SRA research to investigate.

مسئولیت های اجتماعی حسابداری و بقای شرکت: شواهد به دست آمده از کسب و کار های دارای ISO 14000 در تایلند

SOCIAL RESPONSIBILITY ACCOUNTING AND FIRM SURVIVAL: EVIDENCE FROM ISO 14000 BUSINESSES IN THAILAND