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

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  • Nabil Ibrahim
  • John Angelidis
  • Donald Howard

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. Copyright Springer 2006

Suggested Citation

  • Nabil Ibrahim & John Angelidis & Donald Howard, 2006. "Corporate Social Responsibility: A Comparative Analysis of Perceptions of Practicing Accountants and Accounting Students," Journal of Business Ethics, Springer, vol. 66(2), pages 157-167, June.
    • Handle: RePEc:kap:jbuset:v:66:y:2006:i:2:p:157-167
    DOI: 10.1007/s10551-005-5572-4
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    Citations

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    Cited by:

    1. Mauro Sciarelli & Mario Tani & Giovanni Landi & Lorenzo Turriziani, 2020. "CSR perception and financial performance: Evidences from Italian and UK asset management companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 841-851, March.
    2. Francisca Castilla-Polo & María Consuelo Ruiz-Rodríguez & Alonso Moreno & Ana Licerán-Gutiérrez & Macario Cámara de la Fuente & Eva Chamorro Rufián & Manuel Cano-Rodríguez, 2020. "Classroom Learning and the Perception of Social Responsibility Amongst Graduate Students of Management Accounting," Sustainability, MDPI, vol. 12(17), pages 1-22, August.
    3. Olivier Furrer & Carolyn P. Egri & David A. Ralston & Wade M. Danis & Emmanuelle Reynaud & Irina Naoumova & Mario Molteni & Arunas Starkus & Fidel León Darder & Marina Dabic & Amandine Furrer-Perrinja, 2010. "Attitudes toward Corporate Responsibilities in Western Europe and in Central and East Europe," Management International Review, Springer, vol. 50(3), pages 379-398, June.
    4. Jennifer Kunz, 2020. "Corporate Social Responsibility and Employees Motivation—Broadening the Perspective," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 72(2), pages 159-191, April.
    5. González Rodríguez, María Del Rosario & Díaz Fernádez, María Del Carmen & Spers, Valéria Rueda Elias & Leite, Marcelo da Silva, 2016. "Relação entre variáveis de base, valores e responsabilidade social corporativa," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 56(1), January.
    6. Larrán Jorge, Manuel & Andrades Peña, Francisco Javier, 2015. "La oferta de asignaturas de responsabilidad social corporativa y ética empresarial en las titulaciones de finanzas y contabilidad: análisis comparativo con el ámbito de la gestión de organizaciones," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 1-10.
    7. Maria Anne Schmidt & Daniel Cracau, 2015. "Cross-Country Comparison of the Corporate Social Responsibility Orientation in Germany and Qatar: An Empirical Study among Business Students," FEMM Working Papers 150006, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
    8. Monte Wynder, 2013. "Will Rhetoric ever Become Reality? A Rejoinder to Larrinaga and Schaltegger," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 388-390, August.
    9. Michał Jurek, 2014. "The genesis and evolution of CSR self-regulation with special refer-ence to the case of financial institutions," Working papers wpaper70, Financialisation, Economy, Society & Sustainable Development (FESSUD) Project.
    10. María González-Rodríguez & María Díaz-Fernández & Marek Pawlak & Biagio Simonetti, 2013. "Perceptions of students university of corporate social responsibility," Quality & Quantity: International Journal of Methodology, Springer, vol. 47(4), pages 2361-2377, June.

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