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

被引：0
作者：
Nabil A. Ibrahim
John P. Angelidis
Donald P. Howard
机构：
[1] Augusta State University,College of Business Administration
[2] St. John’s University,Department of Management College of Business Administration
来源：
Journal of Business Ethics | 2006年 / 66卷
关键词：
social responsibility; business ethics; accountants;
D O I：
暂无
中图分类号：
学科分类号：
摘要：
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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页码：157 / 167
页数：10
相关论文
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