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BukuCorporate Social Responsibility: A Comparative Analysis of Perceptions of Practicing Accountants and Accounting Students
Bibliografi
Author: Ibrahim, Nabil A. ; Angelidis, John P. ; Howard, Donald P.
Topik: corporate social responsibility; business ethics; accountants; practicing accountants; accounting student; comparative analysis
Bahasa: (EN )    
Penerbit: Springer Science & Business Media     Tahun Terbit: 2006    
Jenis: Article - diterbitkan di jurnal ilmiah internasional
Fulltext: art_10.1007_s10551-005-5572-4 ACCOUNTING AND CSR.pdf (133.12KB; 0 download)
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Abstract
The results of a survey of 272 practicing accountants and 374 accounting students enrolled in six universities are analyzed. Differences and similarities between the two groups with regard to their attitudes toward corporate social responsibility are examined. The results indicate that the students exhibit greater concern about the ethical and discretionary components of corporate responsibility and a weaker orientation toward economic performance. No significant differences
between the two groups were observed with respect to the legal dimension of corporate social responsibility. Some explanations as well as limited generalizations and implications are developed.
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