Accountancy and Social Responsibility

comprehensive field of accountancy theory in relation to social responsibility. In the framework of accounting, Fig. 9.2 shows reporting (internal and external) as the main connection that primarily means taking into account the ...

Accountancy and Social Responsibility

Accountancy encompasses much more than is normally considered, especially from a social responsibility point of view. This book brings fresh ideas and an innovative approach to accountancy theory and practice as well as critical views about professional thinking in accountancy. The reader will find advanced approaches regarding usiness objectives with social responsibility principles. A new role of accountancy is founded for a sustainable society. The responsibility of individuals is emphasized through behavioural analysis. The book has an interdisciplinary character and will be interesting for students, doctoral students, academics and practitioners as well. The real thread of the book is the risk and responses to the feelings of risk in organizations and also of individuals. On this basis a new role and a new structure of accountancy is offered.

Professionals Perspectives of Corporate Social Responsibility

particular, she identified that accountants are rarely involved in data collection for reports produced, particularly for non-financial data. Much of the research on CSR and related areas by accounting academics to date, has been about ...

Professionals    Perspectives of Corporate Social Responsibility

Since the general acceptance of the field of corporate social responsibility worldwide, corporate entities and those who act for them either as executives or "ordinary" employees are expected to be socially responsible. Being socially responsible has a number of quantifiable and unquantifiable benefits for the entity and its stakeholders. It improves the entity’s bottom line results, protects jobs, and is also better for the environment. As such, it makes good sense for professionals and those that they interact with as colleagues, suppliers of goods and services, lenders etc to want to take the issue of CSR seriously. This perhaps explains why this book has chosen to explore how 19 professions across the world have integrated and continue to impress upon their staff the importance of CSR in their operational activities. We are constantly reminded that our world’s natural resources are exhaustible; we can therefore no longer live for today alone if we do not want to cause substantial problems for future generations.

Theory and Practice of Corporate Social Responsibility

In an attempt to be actively involved in socially and environmentally responsible matters, accountants have taken a bold step by introducing the field of Social and Environmental Accounting (SEA) into their activities.

Theory and Practice of Corporate Social Responsibility

Modern businesses and organizations understand that corporate social responsibility (CSR) has become an important factor for sustainable success. At the same time CSR has established itself as a widely accepted element of courses in managerial training and education. This book, designed to support CSR teaching, collects 14 essays that clearly illustrate and explain the benefits and challenges of socially responsible corporate policies. Aligning theory and practice, the book focuses on four central themes: management, environment and sustainability, corporate social responsibility, and accounting and financial reporting. Business students and experienced managers alike will find this book a valuable resource that helps them to discover the strong forces that link successful management with corporate social responsibility.

Stages of Corporate Social Responsibility

In order to understand the different definitions of CSR disclosure projected by financial analysts, activist-lawyers and international accountants, one should consider the underlying rationales that underpin them, relying on Finance, ...

Stages of Corporate Social Responsibility

This book presents a multidisciplinary and multifaceted view of the state of corporate social responsibility (CSR) development in organizations in different industries around the world. It is based on the assumption that companies today must shift their focus to their long-term prosperity and the complex and interrelated environmental, social, economic and political ecosystems within which they function. The book tracks ideas through to impacts, offering unique perspectives on stimulating topics such as awareness among female entrepreneurs in Nigeria, views of upper-management in Polish firms, Japanese CSR strategies and the social relevance of corporate initiatives, pragmatic approaches of CSR design principles in Scandinavia and many more. The book collects not only examples from different countries and global regions, but also cases from a diverse range of globally relevant industries. It discusses the different stages of CSR development at a professional, conceptual and strategic level, and integrates them into a comprehensive framework to define the adequate course of action for each stage.

Strategic Corporate Social Responsibility in Malaysia

Her research interests include financial reporting quality, corporate governance, and corporate social responsibility. Norbani Che-Ha is Associate Professor at Department of Marketing, Faculty of Business and Accountancy, University of ...

Strategic Corporate Social Responsibility in Malaysia

To fully comprehend corporate social responsibility (CSR), corporations must understand the many-sided nature of CSR. This book provides insight into the theoretical foundation, beliefs, and expectations of the multiple stakeholders; the governance of CSR commitment; and corporations’ strategies associated with the design, development, implementation and communication strategies for CSR through the case study on Malaysia. The book also explains why corporations should pursue a dual economic and social function and why it being critical to an organisation’s success. It also describes the CSR trends and influences such as sustainability and globalisation on the future of CSR.

Corporate Social Responsibility

Adams, C. (1999), The Nature and Processes of Corporate Reporting on Ethical Issues, Chartered Institute of Management Accountants, London. Adams, C., Hill, W. and Roberts, C. (1995), Environmental, Employee and Ethical Reporting in ...

Corporate Social Responsibility

Corporate Social Responsiblity is based on critical insight gained by analysing four large companies’ experiences of corporate social responsibility. This study highlights the inadequacies of social and ethical reporting by business, both in terms of the ad-hoc nature of the information currently reported, and the absence of internal reporting. It will serve as evidence to companies, that producing a glossy report does not necessarily equal social responsibility. * Explores the problems faced by firms seeking to develop their own social performance strategies * Explores corporate governance issues * Offers a grounded theory approach, involving full taping and transcribing of all interviews

Current Issues in Corporate Social Responsibility

The penultimate chapter of the book by Brabete, Dra ̆gan and Dindiri focuses on Profitability, Accounting, Accountancy Profession and Corporate Social Responsibility. These three Romanians argue that a major objective of accountancy and ...

Current Issues in Corporate Social Responsibility

This book takes a fresh look at current issues in corporate social responsibility (CSR) with a special focus on emerging economies. In particular, it includes dedicated chapters on the theory of CSR, related principles and values, and insights from cross-generational investigations. In turn, the second part of the book examines the relation between financial performance and social responsibility in different industries and types of organizations. The third part presents cases involving emerging economies, and addresses reporting, auditing and accounting, as well as sector-specific issues for e.g. retailing and banking. Lastly, the book tackles the aspects of financial performance and taxation in a number of case studies and practical examples. Overall the book provides cutting-edge insights into the theory and practice of CSR from European countries that can be considered emerging or developing.

Corporate Social Responsibility in Asia

Mohammad Hudaib is a Senior Lecturer in Accounting at the Essex Business School, UK. ... Her research areas are social and environmental accounting, CSR and accounting history in Asia, with a main focus on Thailand.

Corporate Social Responsibility in Asia

Corporate Social Responsibility (CSR) is an important issue in contemporary business, management and politics, especially since the launch of the United Nations Global Compact in 2000 as an initiative to encourage businesses worldwide to adopt sustainable and socially responsible policies, and to report on them. This book examines the theory and practice of CSR in Asia. The philosophical and ideological underpinnings of CSR are rooted in Anglo-American and European principles of liberal democratic rights, justice and societal structures. This book not only considers the impact of Western CSR practices in Asia, but also provides much needed Asian perspectives on this issue. It investigates the operation of CSR in different countries across Asia, including China, Japan, Malaysia, Thailand and Bangladesh – comparing the different meanings given to CSR, and the varying degrees of success experienced in different national contexts. This book argues if CSR is ever to revolutionize the manner in which we trade then it is needs to open itself up to the full variety of social responsibility as it occurs around the world. The book re-maps and refines debates about CSR as a global phenomenon, and will be of great value to professionals making strategic decisions in the global business environment.

Corporate Social Responsibility Reporting in Developing Countries

Enhancing organisational global hegemony with narrative accounting disclosures: an early example. Paper presented at the CSEAR Summer School, University of Dundee, Dundee. UNRISD. 2000. Promoting socially responsible business in ...

Corporate Social Responsibility Reporting in Developing Countries

Historically, the study of corporate social responsibility (CSR) reporting has largely been within the context of Western economies. However, in the wake of highly publicized incidents such as Bhopal and the struggle of the Ogoni people in Nigeria, many large corporations now claim to be taking steps to improve their environmental and social performance within developing countries. Using the lens of stakeholder theory, this book examines whether the current practice of CSR reporting in developing countries is motivated by a desire to discharge accountability to all relevant stakeholders or whether it is being driven by the imperative of advancing corporate economic interests. While concepts like CSR reporting have become more fashionable, they vary widely in different national contexts; this book therefore clarifies the types and roles of CSR reporting and the underlying corporate motivations. The author considers the current CSR reporting practices in a number of developing countries, with particular attention given to illuminating a case study of Bangladesh.

Redefining Corporate Social Responsibility

Accountability setting the standard for corporate responsibility and sustainable development. ... An analysis of the role of accounting standards for enhancing corporate governance and social responsibility, Journal of Accounting and ...

Redefining Corporate Social Responsibility

Through a series of studies of aspects of CSR from around the world, this book re-examines the topic though the lenses of various disciplines and cultures. It shows that the subject is much wider than is generally perceived and that CSR is evolving in a way which has not been generally recognized within the academic community.

Corporate Social Responsibility in Contemporary China

presented at EU-China Social Security Reform Co-operation Project, Unemployment Insurance Reform Seminar (2008) Ward, H. and Smith, ... 105 Wild, D., 'Accountants and the Crisis: CSR – Man Overboard' (2008) Accountancy Age, available at ...

Corporate Social Responsibility in Contemporary China

China�s recent economic transformation and integration into the world economy has coincided with increasing pressure for corporate law reform to make corporate social responsibility (CSR) integral to business and management strategy in China. This time

Corporate Social Responsibility Concepts Methodologies Tools and Applications

It is important for the Malaysian government and relevant authorities to have CSR knowledge in the context of SMEs, ... The Implications of Corporate Social Responsibility on the Accounting Profession: The Case of Romania.

Corporate Social Responsibility  Concepts  Methodologies  Tools  and Applications

The decisions a corporation makes affect more than just its stakeholders and can have wide social, environmental, and economic consequences. This facilitates a business environment built around the practical regulations and transparency necessary to ensure ethical and responsible business practice. Corporate Social Responsibility: Concepts, Methodologies, Tools, and Applications is a vital reference source on the ways in which corporate entities can implement responsible strategies and create synergistic value for both businesses and society. Highlighting a range of topics such as company culture, organizational diversity, and human resource management, this multi-volume book is ideally designed for business executives, managers, business professionals, human resources managers, academicians, and researchers interested in the latest advances in organizational development.

Corporate Social Responsibility

After Andersen: An experience of integrating ethics into undergraduate accountancy education. ... Corporate Social Responsibility, CSR, 16 Ethics in American Universities: A Review of Ethics Teaching in Business... 287.

Corporate Social Responsibility

In today's global business environment it is no longer acceptable that a corporation does well simply by doing good. It is expected. With increasing pressures from stakeholders to improve the bottom line as well as to be good corporate citizens, business leaders face tough decisions. What social issues should we support? What initiatives should we develop that will do the most good for the company as well as the cause? Do we include social messages in our advertising, encourage our employees to volunteer, do we modify our business practices? How do we integrate a new initiative into current strategies? These and other challenges will continue to face future leaders. This book provides thoughtful answers to these important questions, and to many more. The book offers suggestions on how to choose among major worthy causes and also how to measure the amount of good achieved both for the recipients and the companies themselves. Of course, all is not only about challenges, there are loads of opportunities that go along with them but it’s only responsible and sustainable leaders who would be able to spot these opportunities. That is the future which awaits 21st century leaders.

Corporate Social Responsibility

Prem Sikka is Professor of Accounting at the University of Essex and a founder member ofthe Association for Accountancy ... and governance of the UK accountancy profession as well as globalization, taxation and social responsibility.

Corporate Social Responsibility

Concepts of corporate social responsibility (CSR) are widely used by businesses, professional bodies and academics, but are also widely contested. CSR is usually described as comprising three elements: environmental, economic and social, though there is no serious consensus on how to go about translating ideas into practice. This research handbook addresses some key areas of contention, theory and practice within CSR in order to address, challenge and inform debate in academia and practice. The collaborative text extends understanding of CSR through articulating current thinking on each facet of a vital subject. Each theme is represented by inter-disciplinary discussion of key questions on CSR by researchers and practitioners in the field. In doing so, the book: Explores and critiques CSR goals, and national, organizational and managerial strategies Reviews the distinctive role and importance of CSR to academics, professionals and practitioners and identifies appropriate bridging strategies Evaluates the nature, direction and applicability of selected theoretical dimensions which inform the understanding of CSR Assesses the opportunities for theory building, to support further understanding of the complexities of CSR and the sustainability and long term value of CSR practice to corporations and civil society This timely and significant contribution to the theory and practice of CSR will prove to be vital reading for students, researchers and practitioners involved with the field. It will also become a key reference for anyone with an interest in business and society.

Sustainability and Social Responsibility of Accountability Reporting Systems

His main areas of research interest includes marketing, social responsibility, sustainability and ethics. ... Faizah Darus is a Professor of Accounting at the Faculty of Accountancy, Universiti Teknologi MARA (UiTM), Malaysia and a ...

Sustainability and Social Responsibility of Accountability Reporting Systems

This book explores sustainability and social responsibility from the point of view of accountability reporting systems. The contributions to this volume open up discussions about the theory and application of sustainability and social responsibility across various corporate sectors and assists the reader in applying sustainable corporate social responsibility reporting across those sectors. As a central theme, the book addresses how the theory and application in sustainability and social responsibility has different dimensions and aspects which are impossible to apply across different sectors. This point of view is supported by chapter contributions from countries around the world including Turkey, Serbia, Malaysia, United States, South Africa, Italy, China, Brasil, Romania, Serbia, Puerta Rico, Algeria. Academics worldwide will discover in Sustainability and Social Responsibility of Accountability Reporting Systems: A Global Approach the latest developments about corporate social responsibility and sustainability of accountability reporting systems.

Dictionary of Corporate Social Responsibility

CSR, Sustainability, Ethics and Governance Samuel O. Idowu, Nicholas Capaldi, Matthias S. Fifka, Liangrong Zu, ... Auditing of the financial records became common and this effectively established the accountancy profession.

Dictionary of Corporate Social Responsibility

This book is a concise and authoritative reference work and dictionary in the field of corporate social responsibility, sustainability, business ethics and corporate governance. It provides reliable definitions to more than 600 terms and concepts for researchers and professionals alike. By its definitions the dictionary helps users to understand the meanings of commonly used terms in CSR, and the roles and functions of CSR-related international organizations. Furthermore, it helps to identify keynotes on international guidelines, codes and principles relevant to CSR. The role of CSR in the business world has developed from a fig leaf marketing front into an important and indispensable aspect of corporate behavior over the past years. Sustainable strategies are valued, desired and deployed more and more by relevant players in business, politics, and societies all over the world. Both research and corporate practice therefore see CSR as a guiding principle for business success.

2013 International Conference on Advanced Education Technology and Management Science AETMS2013

Social. Responsibility. Accounting. zhaowei. Jiangxi University of Finance and Economics, College of Accountancy, ... Corporate social responsibility accounting mainly includes social responsibility to the environment, social ...

2013 International Conference on Advanced Education Technology and Management Science AETMS2013

2013 International Conference on Advanced Education Technology and Management Science(AETMS2013) aims to provide a forum for accessing to the most up-to-date and authoritative knowledge from both Education Technology and Management Science. AETMS2013 features unique mixed topics of Education technology, Teaching theory, psychology, Sport Pedagogy, Management science and engineering, Finance and economics and so on. The goal of this conference is to bring researchers, engineers, and students to the areas of Education Technology and Management Science to share experiences and original research contributions on those topics.

Accounting and Corporate Social Responsibility

First is the inventory approach which is a list of socially responsible activities . ... remains as a challenging research need not only for social responsibility accounting , but also for accounting in the notfor - profit sector .

Accounting and Corporate Social Responsibility


Financial Accounting and Reporting

The following references have been helpful for students carrying out assignments in the developing areas of environmental and social reporting : > > a Association of British Insurers , Investing in Social Responsibility – Risks and ...

Financial Accounting and Reporting

Revised annually, Financial Accounting & Reporting is the most up-to-date text on the market. Now fully updated in its 12th edition, it includes extensive coverage of International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs). This market-leading text offers students a clear, well-structured and comprehensive treatment of the subject. Supported by illustrations and exercises, the book provides a strong balance of theoretical and conceptual coverage. Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and financial reporting methods.

Perspectives on Corporate Social Responsibility

Milne, M.J. (1996), 'On Sustainability: The Environment and Management Accounting', Management Accounting Research, Vol. 7, No. 1: 135–161. Pava, M.L. and Krausz, J. (1996), 'The Association between Corporate Social Responsibility and ...

Perspectives on Corporate Social Responsibility

Over the last decade the question of the relationship between organizations and society has been subject to much debate, often of a critical nature. The decade has seen protests concerning the actions of organizations, exposures of corporate exploitation and unfolding accounting scandals. At the same time ethical behaviour and a concern for the environment have been shown to have a positive correlation with corporate performance. The nature of corporate social responsibility is therefore a topical one for businesses and academics. There are, however, many different perspectives upon what is meant by corporate social responsibility and how this might be applied within organizations. The authors involved are respected academics from a variety of disciplines from around the world. The contributions to this book investigate theoretical perspectives on the topic, the application in practice of socially responsible behaviour and the ethical dimension of such behaviour.