Detail An empirical analysis of the impact of Corporate Social Responsibility accounting on profitability and company`s market share in Nigeria Bibliografi Author: Olagunju, Adebayo ; Omoyele, Olufemi Topik: Corporate social responsibility; Accounting; Profitability; Market Share Bahasa: (EN )     Tahun Terbit: 2012     Jenis: Article - diterbitkan di jurnal ilmiah internasional Fulltext: PROQUEST - ACCOUNTING CSR.pdf (349.46KB; 1 download) Abstract Drawing empirical evidence from indigenous firms, this study explores the meaning and practice of corporate social responsibility in relation to its impact on profitability and company’s market share. The study embodies a survey in which data were generated by means of questionnaires and annual reports of selected companies in Lagos State.0nehundred questionnaires were distributed in all. Responses from the survey and the hypothesis were statistically analysed using product moment correlation and simple percentage. The responses were also backed with secondary data obtained from the annual reports of the selected companies. The result of the study revealed that indigenous firms perceive and practice corporate social responsibility as corporate philanthropy. It was also discovered that the performance and reporting of social responsibility has a correlation with the profitability and market share of a company. This implies that, to an extent, corporate social responsibility influences the profitability and size of a company’s market. The study concluded that, performance and reporting of social responsibility goes a long way in boosting the reputation, sales and profit levels of a firm operating in Nigeria .Regardless of the harsh and unfriendly business in which the firms operate, companies that are responsive to their social actions continue to flourish, partly as a result of CSR activities yielding its return. Finally, the study recommends that units or departments should be set up in these corporations whose sole and functional responsibility would be to discharge its social responsibility and that government should not abandon their lawful duties to the firms with the tag or licence of social responsibility. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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