Corporate social responsibility: A comparative analysis of perceptions of practicing accountants and accounting students

Nabil A. Ibrahim; John P. Angelidis; Donald P. Howard

doi:10.1007/s10551-005-5572-4

Corporate social responsibility: A comparative analysis of perceptions of practicing accountants and accounting students

Nabil A. Ibrahim, John P. Angelidis, Donald P. Howard

Hull College of Business

Research output: Contribution to journal › Article › peer-review

43 Scopus citations

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.

Original language	English (US)
Pages (from-to)	157-167
Number of pages	11
Journal	Journal of Business Ethics
Volume	66
Issue number	2-3
DOIs	https://doi.org/10.1007/s10551-005-5572-4
State	Published - Jun 1 2006

Keywords

Accountants
Business ethics
Social responsibility

ASJC Scopus subject areas

Business and International Management
General Business, Management and Accounting
Arts and Humanities (miscellaneous)
Economics and Econometrics
Law

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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10.1007/s10551-005-5572-4

Cite this

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AB - 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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Corporate social responsibility: A comparative analysis of perceptions of practicing accountants and accounting students

Abstract

Keywords

ASJC Scopus subject areas

UN SDGs

Access to Document

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