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Corporate Social Responsibility Research in Accounting: Evidence from Turkey

Author

Listed:
  • Ummuhan Aslan

    (Bilecik Seyh Edebali University, Turkey)

  • Secil Sigali

    (Dokuz Eylul University, Turkey)

Abstract

The aim of this study is to examine the corporate social responsibility (CSR) practices and reporting in Turkey, as reflected by the accounting research. Research findings are examined and classified in two main approaches, which are “CSR Awareness” and “Determinants and Impacts of CSR Practices and Reporting”. The findings show that the external incentives are insufficient in promoting CSR practices in Turkey. Research calls for more enforcement, specifically related to the environmental disclosures. Although the findings on the bidirectional relationship between CSR practices and the financial performance variables are contradictory, company size and growth, sound corporate governance practices as board independency is found as significant determinants of the extent of the CSR disclosures.

Suggested Citation

  • Ummuhan Aslan & Secil Sigali, 2016. "Corporate Social Responsibility Research in Accounting: Evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(2), pages 401-419, June.
    • Handle: RePEc:ami:journl:v:15:y:2016:i:2:p:401-419
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    More about this item

    Keywords

    Corporate Social Responsibility; Accounting Research; Turkey;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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