Corporate Social Responsibility: A Comparative Analysis of Perceptions of Practicing Accountants and Accounting Students

Journal of Business Ethics 66 (2-3):157-167 (2006)
  Copy   BIBTEX

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.

Links

PhilArchive



    Upload a copy of this work     Papers currently archived: 74,509

External links

Setup an account with your affiliations in order to access resources via your University's proxy server

Through your library

Similar books and articles

Ethics and the Accountant.James Poon Teng Fatt - 1995 - Journal of Business Ethics 14 (12):997 - 1004.
Corporate Social Responsibility and Public Accountability.Vassilios P. Filios - 1984 - Journal of Business Ethics 3 (4):305 - 314.

Analytics

Added to PP
2009-01-28

Downloads
61 (#192,829)

6 months
1 (#417,896)

Historical graph of downloads
How can I increase my downloads?