IDEAS home Printed from https://ideas.repec.org/a/cpn/umkcjf/v1y2012i1p9-22.html
   My bibliography  Save this article

Corporate Social Responsibility accounting in the context of the selected cultural aspects of the twenty-first century

Author

Listed:
  • Aleksandra Banaszkiewicz
  • Ewa Makowska

    (Nicolaus Copernicus University)

Abstract

In the reality of today’s economy, financial analysis and quantity and valuable reports appear to be an inadequate source of information, because they are restricted only to the data concerning the financial situation of a specific situation unit. Society is also interested in information on the relationship of its surroundings. Accounting is becoming therefore a difficult task to reflect new processes in the organization, which has so far not been the object of it interest. At the junction of Corporate Social Responsibility and the accounting is so new financial statement called CSR report. This article focuses on selected aspects of culture, such as activities to protect the environment and society that need to take interest in accounting. These treatments have been transferred from everyday life to the business world and inevitably forced to take into account the new trends in the current practice of cultural activities.

Suggested Citation

  • Aleksandra Banaszkiewicz & Ewa Makowska, 2012. "Corporate Social Responsibility accounting in the context of the selected cultural aspects of the twenty-first century," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 1(1), pages 9-22.
    • Handle: RePEc:cpn:umkcjf:v:1:y:2012:i:1:p:9-22
    as

    Download full text from publisher

    File URL: https://apcz.umk.pl/CJFA/article/view/CJFA.2012.001/250
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Zdeněk Mikulka & Ivana Nekvapilová & Jolana Fedorková, 2020. "The Moral-Value Orientation—A Prerequisite for Sustainable Development of the Corporate Social Responsibility of a Security Organization," Sustainability, MDPI, vol. 12(14), pages 1-20, July.

    More about this item

    Keywords

    CSR; CSR Accounting; CSR raport;
    All these keywords.

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cpn:umkcjf:v:1:y:2012:i:1:p:9-22. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Miroslawa Buczynska (email available below). General contact details of provider: http://www.wydawnictwoumk.pl .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.