oalib
Search Results: 1 - 10 of 100 matches for " "
All listed articles are free for downloading (OA Articles)
Page 1 /100
Display every page Item
Corporate Governance, Wealth Creation and Social Responsibility Accounting  [cached]
Sunday A. Effiong,Emmanuel I. Akpan,Peter A. Oti
Management Science and Engineering , 2012, DOI: 10.3968/j.mse.1913035x20120604.559
Abstract: The spate of social unrest resulting in corporate disruption and production shortages have assumed alarming dimension. Companies’ activities most often impact negatively on the environment within which the company is doing business. Howbeit the environment is adversely affected, the company increasingly exploits it to increase profits and provide attractive returns on investment. In recent times, most companies have come to terms with the fact that their continuous existence and increasing expansion of shareholders’ wealth depend on the conduciveness and acceptability of the company in the environment. With this realization, companies strife to identify with the needs and problems of the environment where they operate by contributing part of the profit generated to the social welfare of the environment. This concern by companies for the environment where they operate has given rise to the widely embraced concept of corporate social responsibility. Companies become socially responsible as they are alive to the demands of the society. The society embraces such companies thus enhancing the image and status of the company. The image and status of the company directly impact on shareholders’ wealth thus reflecting the strength of corporate governance. Corporate governance encourages best practices by protecting the interest of shareholders and creating atmosphere for increased returns on investment for the shareholders. This paper has demonstrated the undisputable correlation between social responsibility accounting and shareholders wealth manifested in good corporate governance. The paper has shown that changes in profit attributable to shareholders result from changes in corporate social contributions. Companies investing in societal activities rapidly create wealth, image and good social status for the shareholders. It becomes necessary therefore for companies focusing on growth and survival indices to equally watch its corporate governance rating and corporate social responsibility outlook. Key words: Corporate governance; Shareholders’ wealth; Corporate image; Corporate social responsibility; Social responsibility accounting
Analysis of Accounting Disclosure Mode for Strengthening Corporate Social Responsibility  [cached]
Fang Han,Zhihong Zhang
International Journal of Business and Management , 2009, DOI: 10.5539/ijbm.v3n9p157
Abstract: Corporate Social Responsibility (CSR) has become the social focus with the pressure of social problems. As we all know, accounting report and analysis have become an important instrument of strengthening CSR. The current situation and problems of Corporate Social Responsibility Accounting (CSRA) disclosure in China were analyzed firstly. Then, in the light of foreign feasible practice, the content, ways and future development of CSRA disclosure were presented. Finally, a mode of CSRA disclosure that fits Chinese enterprises was constructed. This mode attempts to strengthen CSR and promote the value of enterprises in China ultimately.
The Investigation of the Relationship between Cultural Values and Corporate Social Responsibility (CSR), Organizational Commitment (OC) and Personal Benefit (PB) in Accounting System of Iran  [cached]
Saeid Jabbarzadeh Kangarlouei,Morteza Motavassel
Asian Journal of Business Management , 2011,
Abstract: This research aims to study the relationships between cultural values and ethical dimensions of Corporate Social Responsibility (CSR), Organizational Commitment (OC) and Personal Benefit (PB) in accounting system of Iran. The cultural values criteria in this study include Power Distance Index (PDI), Uncertainty Avoidance Index (UAI), Individualism (IDV) and Masculinity (MAS). For measuring the cultural values, Hofstede questionnaire (1991) and in order to collect data for CSR, OC, and PB, Singhapakdi et al. (1996), Hunt et al. (1989), and Clikeman and Henning standard questionnaire (2000) were used, respectively, because of their high validity and reliability. Research sample consists of 115 accepted companies in Tehran Stock Exchange (TSE) during the period of 2004-2010. The regression models and econometric software EViews 6 are used to test the hypotheses. Research findings indicate that there is a weak correlation between cultural values and ethical dimensions of CRS, OC, and PB that results in the rejection of research hypotheses. In addition, among the variables of cultural values, UAI has the most and MAS index has the least impact on CSR.
Financial and Non Financial Determinants of Corporate Social Responsibility
Faris Nasif AL- Shubiri,Abedalfattah Zuhair Al-abedallat,Marwan Mohammad Abu Orabi
Asian Economic and Financial Review , 2012,
Abstract: Accounting, economic, social and political, and slack resources theories provide different perspectives to addressing corporate social responsibility in relation to disclosure, corporate financial performance e.t.c. This paper aims to identify the determinants financial and non financial of corporate social responsibility (CSR) in Jordan .The annual reports determine a sample of 60 industrial companies listed on the Amman Stock Exchange for a period from 2006 to 2010 in Jordan were used as a basis for the study. The results of the analysis imply that companies that are expected to be large in size firm, age of firm, maintaining growth and are highly leveraged are more likely to voluntary disclose social responsibility information. The result lends partial support to agency and political economy theories.
Financial and Non Financial Determinants of Corporate Social Responsibility  [cached]
Faris Nasif AL- Shubiri,Abedalfattah Zuhair Al-abedallat,Marwan Mohammad Abu Orabi
Journal of Knowledge Management, Economics and Information Technology , 2012,
Abstract: Accounting, economic, social and political, and slack resources theories provide different perspectives to addressing corporate social responsibility in relation to disclosure, corporate financial performance e.t.c. This paper aims to identify the determinants financial and non financial of corporate social responsibility (CSR) in Jordan .The annual reports determine a sample of 60 industrial companies listed on the Amman Stock Exchange for a period from 2006 to 2010 in Jordan were used as a basis for the study. The results of the analysis imply that companies that are expected to be large in size firm, age of firm, maintaining growth and are highly leveraged are more likely to voluntary disclose social responsibility information. The result lends partial support to agency and political economy theories
CORPORATE SOCIAL RESPONSIBILITY
ARPITA MAHESHKUMAR PATEL
Golden Research Thoughts , 2013, DOI: 10.9780/22315063
Abstract: Corporate social responsibility (CSR, also called corporate conscience, corporate citizenship, social performance, orsustainable responsible business/ Responsible Business)[1] is a form of corporate self-regulation integrated into a business model. CSR policy functions as a built-in, self-regulating mechanism whereby a business monitors and ensures its active compliance with the spirit of the law, ethical standards, and international norms. In some models, a firm's implementation of CSR goes beyond compliance and engages in "actions that appear to further some social good, beyond the interests of the firm and that which is required by law."[2][3]CSR is a process with the aim to embrace responsibility for the company's actions and encourage a positive impact through its activities on the environment, consumers, employees, communities, stakeholders and all other members of the public sphere who may also be considered as stakeholders
Paternalism in Entrepreneurship and Corporate Social Responsibility
Svetlana V. Titova,Lydmila S. Titova
European Researcher , 2012,
Abstract: the origin and development of paternalistiс relationship in entrepreneurship. Special attention is attached to the similarity of the notions “paternalism” and “corporate social responsibility”.
The Relationship between Corporate Social Responsibility and Corporate Value Using the Game Theory  [cached]
Zhaoliang Sun,Huipeng Yuan
International Journal of Business and Management , 2010, DOI: 10.5539/ijbm.v5n9p166
Abstract: The relationship between corporate social responsibility and corporate value cause the attention of theory circle increasingly. This paper analyzes the mechanism of the corporate social responsibility to corporate value, introducing the game model to justify the legitimacy of corporate social responsibility and demonstrate its function to corporate value. At last, the corresponding countermeasures are put forward.
CORPORATE SOCIAL RESPONSIBILITY IN ROMANIA  [PDF]
Serbanica Daniel,Militaru Gheorghe,georgescubogdanmk@yahoo.com
Annals of the University of Oradea : Economic Science , 2008,
Abstract: The purpose of this paper is to identify the main opportunities and limitations of corporate social responsibility (CSR). The survey was defined with the aim to involve the highest possible number of relevant CSR topics and give the issue a more wholesome perspective. It provides a basis for further comprehension and deeper analyses of specific CSR areas. The conditions determining the success of CSR in Romania have been defined in the paper on the basis of the previously cumulative knowledge as well as the results of various researches. This paper provides knowledge which may be useful in the programs promoting CSR.
The Case For Corporate Responsibility: An Exploratory Study  [cached]
Lucy da Piedade,Adele Thomas
South African Journal of Human Resource Management , 2006, DOI: 10.4102/sajhrm.v4i2.89
Abstract: Stakeholder demands and the introduction of the ‘triple bottom line’ as a means of reporting corporate performance, make it critical that South African companies assess why they should undertake corporate responsibility initiatives. This exploratory study (part two of a two-part study) investigated the issues that are being or should be addressed by companies under the banner of corporate responsibility and the reasons for this. The views of a convenience snowball sample of consultants, academics and practitioners of corporate responsibility, was gained by means of a Delphi technique. Content analysis was employed to categorise the views into themes. The findings indicate the need for corporate responsibility action in the areas of ecology, the environment, health and well-being, building human capital and in the encouragement of economic development. Cost benefit and defensive arguments dominate the case for corporate responsibility. There is little indication that organisations have identified the opportunity of corporate responsibility initiatives to increase innovation and organisational learning and its contribution to risk management. Recommendations are made regarding the assessment of investment in this area.
Page 1 /100
Display every page Item


Home
Copyright © 2008-2017 Open Access Library. All rights reserved.