Identification and Prioritization of Post-Social Responsibility Components of Human Resource Management in the Real Estate and Properties Administration of Iraq
Keywords:
social responsibility, human resource management, Real Estate and Properties Administration of Iraq, outcomesAbstract
The purpose of this study is to identify and prioritize the post-social responsibility components of human resource management (HRM) in the Real Estate and Properties Administration of Iraq. The statistical population of the study consisted of 350 employees and managers of the Real Estate and Properties Administration of Iraq. Based on the Morgan table and using stratified random sampling, a total of 185 participants were selected as the research sample. Data were collected using a researcher-made questionnaire. Inferential data analysis was performed using the Friedman test. The ranking of the post-social responsibility outcomes of human resource management indicated that human resource–related outcomes, extra-organizational outcomes, and organizational outcomes ranked first to third, respectively, in terms of priority. The human resource–related outcomes included the following components: (1) employee empowerment and development, (2) improvement of employee attitudes, (3) improvement of working conditions, and (4) enhancement of employee performance and productivity. Moreover, the extra-organizational outcomes included, in order of priority, the following components: (1) improvement of socio-cultural conditions, (2) economic development, and (3) environmental development. The organizational outcomes, in order of importance, comprised the following components: (1) impacts on organizational culture, (2) sustainable growth and competitive advantage, and (3) transformation in structure and strategy. Based on the findings, it is recommended that the organization continuously evaluate the activities and effectiveness of policies related to social responsibility within its structure, allocate sufficient financial and human resources for the implementation of social responsibility programs, and ensure full managerial support for these initiatives.
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), 99-121. https://aapc.khu.ac.ir/article-1-50-en.html
Alcaraz, J. M., Susaeta, L., Suarez, E., Colón, C., Gutiérrez-Martínez, I., Cunha, R., Leguizamón, F., Idrovo, S., Weisz, N., Correia, M. F., & Pin, J. R. (2017). The human resources management contribution to social responsibility and environmental sustainability: explorations from Ibero-America. The International Journal of Human Resource Management. https://doi.org/10.1080/09585192.2017.1350732
Ashrafi, J., Rahnamay Roodposhty, F., & Banimahd, B. (2019). Corporates social responsibility theories. Journal of Management Accounting and Auditing Knowledge, 8(31), 1-14. https://sid.ir/paper/401215/fa
Chemingui, S., Brahim Omri, M. A., & Ben Mrad Douagi, F. (2022). Corporate social responsibility disclosure and tax aggressiveness: French evidence. EuroMed Journal of Management, 4(2), 167-184. https://doi.org/10.1504/EMJM.2022.122010
Col, B., & Patel, S. (2019). Going to haven? Corporate social responsibility and tax avoidance. Journal of Business Ethics, 154(4), 1033-1050. https://doi.org/10.1007/s10551-016-3393-2
Estark, M., & Pouler, B. (2017). A Handbook of Human Resource Management Practice. Kogan Page. https://www.koganpage.com/hr-learning-development/armstrong-s-handbook-of-human-resource-management-practice-9781398606630
Ghasuri, A. (2022). The role of human resource management in organizational performance. Modern Research Approaches in Management and Accounting, 84(6), 85-95. https://journals.umz.ac.ir/article_4839.html?lang=en
Halbast Hussein, H., & Tarik, A. (2019). The Impact of Strategic Human Resource Management Practices on Competitive Advantage Sustainability: The Mediation of Human Capital Development and Employee Commitment. Journal of Sustainability, 11, 5782. https://doi.org/10.3390/su11205782
Hekak, M. (2024). Identifying Factors Influencing Sustainable Human Resources: A Meta-Analytical Approach. Sustainable Human Resource Management, 6(10), 157-178. https://doi.org/10.22080/shrm.2024.4830
Hoi, C. K., Wu, Q., & Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review, 88(6), 2025-2059. https://doi.org/10.2308/accr-50544
Huseynov, F., & Klamm, B. K. (2012). Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance, 18(4), 804-827. https://doi.org/10.1016/j.jcorpfin.2012.06.005
Kazemi Saraskanerood, Z., & Shirkhodai, M. (2023). The Impact of Political Relationships on Tax Avoidance: The Moderating Role of Corporate Social Responsibility in Small and Medium Enterprises Listed on the Tehran Stock Exchange. Sustainable Human Resource Management, 5(9), 33-48. https://doi.org/10.22080/shrm.2023.4217
Khan, N., Abraham, O. O., Alex, A., Eluyela, D. F., Odianonsen, I. F., & McMillan, D. (2022). Corporate governance, tax avoidance, and corporate social responsibility: Evidence of emerging market of Nigeria and frontier market of Pakistan. Cogent Economics & Finance, 10(1), 110-131. https://doi.org/10.1080/23322039.2022.2080898
Kim, C., & Zhang, L. (2016). Corporate political connections and tax aggressiveness. Contemporary Accounting Research, 33(1), 78-114. https://doi.org/10.1111/1911-3846.12150
Laguir, I., Staglianò, R., & Elbaz, J. (2015). Does corporate social responsibility affect corporate tax aggressiveness? Journal of Cleaner Production, 107, 662-675. https://doi.org/10.1016/j.jclepro.2015.05.059
Lanis, R., & Richardson, G. (2015). Is corporate social responsibility performance associated with tax avoidance? Journal of Business Ethics, 127(2), 439-457. https://doi.org/10.1007/s10551-014-2052-8
Li, Y., Al-Sulaiti, K., Dongling, W., Abbas, J., & Al-Sulaiti, I. (2022). Tax avoidance culture and employees' behavior affect sustainable business performance: The moderating role of corporate social responsibility. Frontiers in Environmental Science, 1081. https://doi.org/10.3389/fenvs.2022.964410
Lina, M. A., Ali, M. M., & Hossain, M. A. (2016). Contemporary challenges of human resource management. International Journal of Ethics in Social Sciences, 4(1), 145-156. https://www.crimbbd.org/wp-content/uploads/2016/11/12.-Manna-Akter.pdf
Lis, B. (2012). The relevance of corporate social responsibility for a sustainable human resource management: An analysis of organizational attractiveness as a determinant in employees' selection of a (potential) employer. Management revue, 279-295. https://doi.org/10.5771/0935-9915-2012-3-279
López‐González, E., Martínez‐Ferrero, J., & García‐Meca, E. (2019). Does corporate social responsibility affect tax avoidance: Evidence from family firms. Corporate Social Responsibility and Environmental Management, 26(4), 819-831. https://doi.org/10.1002/csr.1723
Mao, C. W. (2019). Effect of corporate social responsibility on corporate tax avoidance: Evidence from a matching approach. Quality & Quantity, 53(1), 49-67. https://doi.org/10.1007/s11135-018-0722-9
Parwati, R. N., Rianto, M. R., & Bukhari, E. (2023). The Effect of Competence, Job Training, Career Development and Supervision on The Performance of Indomaret Employees in East Bekasi (Case Study of Retail Company). IJESM Indonesian Journal of Economics and Strategic Management, 1(02), 82-94. https://journal.drafpublisher.com/index.php/ijesm/article/view/17
Pellegrini, C., Rizzi, F., & Frey, M. (2018). The role of sustainable human resource practices in influencing employee behavior for corporate sustainability. Business Strategy and the Environment, 27(8), 1221-1232. https://doi.org/10.1002/bse.2064
Shen, J., & Zhang, H. (2017). Socially Responsible Human Resource Management and Employee Support for External CSR: Roles of Organizational CSR Climate and Perceived CSR Directed Toward Employees. Journal of Business Ethics, 1-14. https://doi.org/10.1007/s10551-017-3544-0
Siddiq, A. M., Muttaqin, R., & Wijaya, F. (2023). The effect of competence on job satisfaction and its impact on employee performance at the culture and tourism office of east Belitung Regency. Journal of Management Science (JMAS), 6(3), 289-297. https://exsys.iocspublisher.org/index.php/JMAS/article/download/264/153
Stahl, G. K., Brewster, C. J., Collings, D. G., & Hajro, A. (2020). Enhancing the role of human resource management in corporate sustainability and social responsibility: A multi-stakeholder, multidimensional approach to HRM. Human Resource Management Review, 30(3), 100708. https://doi.org/10.1016/j.hrmr.2019.100708
Sutaguna, I. N. T., Yusuf, M., Ardianto, R., & Wartono, P. (2023). The Effect Of Competence, Work Experience, Work Environment, And Work Discipline On Employee Performance. Asian Journal of Management, Entrepreneurship and Social Science, 3(01), 367-381. https://ajmesc.com/index.php/ajmesc/article/view/263
Watson, L. (2015). Corporate social responsibility, tax avoidance, and earnings performance. The Journal of the American Taxation Association, 37(2), 1-21. https://doi.org/10.2308/atax-51022
Xu, S., Wang, F., Cullinan, C. P., & Dong, N. (2022). Corporate tax avoidance and corporate social responsibility disclosure readability: Evidence from China. Australian Accounting Review, 32(2), 267-289. https://doi.org/10.1111/auar.12372
Yáñez-Araque, B., Hernández, J., Gutierrez-Broncano, S., & Estévez, P. (2020). Corporate social responsibility in micro-, small- and medium-sized enterprises: Multigroup analysis of family vs. nonfamily firms. Journal of Business Research, 124, 1. https://doi.org/10.1016/j.jbusres.2020.10.023
Zeng, T. (2019). Relationship between corporate social responsibility and tax avoidance: International evidence. Social Responsibility Journal, 15(2), 244-257. https://doi.org/10.1108/SRJ-03-2018-0056
Downloads
Published
Submitted
Revised
Accepted
Issue
Section
License
Copyright (c) 2024 Hiba Yasir Taha (Author); Mehraban Hadipeykani; Mohammed Thabit Farawn Shabanh, Badri Shahtalebi (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
