Improvement of User's Perception of Corporate Social Responsibility: Visualization of Financial Statements

Nowadays a major portion of our information about various subjects is obtained through images .This study tries to look at corporate's financial reports with a new perspective. Using images together with numbers and figures, the study used a new way to present concepts related to CSR[i] along with financial information. To this aim, CSR was experimentally examined through four hypotheses among accounting MA students .Using Confirmatory factor analysis and two independent sample t-tests, the results confirmed the use of the approaches in accounting based on Davison's viewpoint, lead to the improvement of the user's perception of all aspects of CSR.