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In developed countries, corporate social responsibility (CSR) has become an important element for firms, as CSR strategies enhance their competitiveness and corporate reputation, has CSR the same role in the emergent countries? To answer this question, the authors build a conceptual framework and focus their research on Iran's context with the aim to find an answer to the following research question: does CSR influence innovation processes and how much is it increasingly a cultural value in the same level of competitive ones? Therefore the purpose of this research is to study the role of CSR in firms operating in emergent countries

In the pandemic era, CSR could be considered not what you do with your money once you have made it but how you make your money safeguarding environmental resources and answering community needs, in collaboration with other social and economic agents. While investigating CSR, we have to take into account the fact that different countries have different priorities and values that shape the way business operates.

To reach this aim, the authors carried out the research during the pandemic period, between September 2021 and December 2021, on almost 500 small and medium enterprises operating in Ardakan area in Iran, a simple random sample was surveyed by partial least squares-structural equation modelling.

Given the lack of empirical studies on the considered country, this research has attempted to determine the impact of CSR practices on innovation and, simultaneously, to check the effect of innovation on CSR practices, in order to test empirically whether there is a bidirectional relationship. Furthermore, the study reveals the importance of integrating social and economic stakeholders’ requirements and expectations about environmental and social concerns within a country in which the specific norms’ presence is weak.

In the context of triple-bottom-line dynamics, societal components grapple with multifaceted challenges, necessitating changing behaviours within business-to-business (B2B) processes. This study investigates how collaborative relations in B2B ecosystems can influence social, environmental and economic sustainability dynamics, exploring whether the former two positively impact economic results.

Validating a conceptual framework via partial least squares (PLS) structural equation modelling, a quantitative study on 262 Iranian SME stakeholders was conducted.

The research underscores the paramount role of B2B relations, emphasizing the shift towards interconnected relations between society, institutions, end-users and businesses. The findings suggest that B2B collaborative efforts within a broader ecosystem address social and environmental needs, thereby contributing to transforming the ecosystem’s business models. Innovatively, the research elicited that environmental and social effects have a positive mediating effect on economic results.

By proposing a business-social-institutional model (B2SI) grounded in relational and dynamic capabilities, this study contributes to advancing both scientific understanding and business practices, pointing to the important role of social responsibility within B2B ecosystems.

This study aims to investigate the accounting role’s deficiencies in managers’ decision-making processes.

The current research applies a critical review method, which along with a deductive approach – based on a library review of existing sources – examines the underlying causes for the deficiencies of accounting role in the decision-making process of managers; moreover, based on the results obtained, the current study proposes a structural model to explain the issue.

The results exhibit the inadequacies of the accounting role in the decision-making process of managers into three sections: “dilution of financial reporting information content,” “malpractice of accounting information providers” and “managers’ unwillingness to use accounting information.”

This research provides a new perspective on critical accounting studies for the accounting profession, policymakers and managers and invites them to examine the roles of accounting information in more depth and breadth.

This article is the first study that critically expounds upon the literature on the deficiencies of accounting role in the decision-making process of managers and presents these deficiencies in the form of a structural model from three different perspectives.