An evaluation in terms of corporate social responsibility and accounting

Nurkhodzha Akbulaev; Ekber Ekberli

Keywords:

Corporate Social Responsibility

Accounting

Accounting Social Responsibility

Abstract

The purpose of this article is to evaluate the relationship between corporate social responsibility (CSR) and accounting. It aims to highlight the significance of CSR in today's business environment, emphasising the importance of businesses fulfilling their legal, moral, economic, and voluntary responsibilities. Today's businesses are trying not only to make profit but also to fulfil their social responsibilities for society, shareholders and the environment. The fact that businesses fulfil their legal, moral, economic and voluntary responsibilities leads to an increase in social peace and welfare. Financial status is an important determinant in fulfilling these responsibilities. Therefore, the role of accounting is important because it assists in the production of financial information and decision-making. Providing accurate and reliable financial information about the business to the public is important in fulfilling corporate social responsibility, and therefore, the role of accounting is increasing. Professional accountants should be aware of the social responsibility of accounting and should work to fulfil this responsibility.
References
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2. Aslantaş Ateş, B. and Senal, S. (2012/6). Social Responsibility of Accounting in the Scope of Corporate Social Responsibility: A Research at Süleyman Demirel University, Journal of Çukurova University Faculty of Economics and Administrative Sciences, Vol:16, Issue:1: 71-85.
3. Bengü H., Can AV(2009). The Foundation of Environmental Accounting in the Context of "Social Responsibility Concept", one of the Basic Concepts of Accounting, Celal Bayar University Journal of Social Sciences, Vol 7, No 1, pp.155-160.
4. Carroll, AB (1991/7-8). The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders”, Business Horizons, Vol.34: 39-48.
5. Steel, A. (2007). Corporate Social Responsibilities, Corporate Social Responsibility: Businesses and Social Responsibility, Ed. Coşkun Can Aktan, İstanbul, İGİAD Publications: 4: 61–84.
6. Dinç E., Abdioğlu H. (2009/6), The Relationship Between Corporate Governance Concept and Accounting Information System in Businesses: An Empirical Research on ISE100 Companies, Balıkesir University Journal of Social Sciences Institute, Vol: 12, No 21: 157-184. D
7. Ogan, N. (2007). The Role of Business Ethics in Corporate Social Responsibility and a Research, Unpublished Master's Thesis, Marmara University Institute of Social Sciences, Istanbul.
8. Kelgökmen İliç, D. (2010), A Literature Review for Determining Corporate Social Responsibility Levels of Businesses, Ege Academic Review Journal, 10 (1):303-318.
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12. Ozgen, E. (2007). Concept of Corporate Social Responsibility and Its Effect on Employee Satisfaction, Journal of Dicle University Ziya Gökalp Faculty of Education, 8: 1-6.
13. Ozkol, AE, Celik, M. and Gonen, S. (2005). Concept of Corporate Social Responsibility and Accounting Social Responsibility. Journal of Accounting and Finance (MUFAD), Issue: 27: 134-145.
14. Öztürk, MC, Torlak, Ö., Tokgöz, N., Ayman, M., Özgen, E. (2013). Corporate Social Responsibility, Ed. MC Öztürk, TC Anadolu University Publication No: 3021, OEF Publication No: 1973.
15. Şengel, S. (2011). Social Responsibility of Businesses and a Research, http://icongfesr2011.tolgaerdogan.net-/documents/national_presantations/ul12.pdf (Access Date: 29.03.2013).
16. Taslian, M. (2012/5-6). Corporate Social Responsibility: The Conscientious Necessity of the Modern Business World, ASOMEDYA, p.22- 42.
17. Yılmaz, B. and Alkan, AT (2006). A Study on the Perception of Corporate Governance in Small and Medium-Sized Enterprises in Terms of Accounting Social Responsibility, Selçuk University Journal of Social Sciences Institute, Issue 16: 729-738.
18. Demir, B. (2013). Corporate social responsibility and accounting. Journal of Education and Training Research , 2 (3), 225-233.
19. Carroll, AB (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39-48.
20. Gray, R., Owen, D., & Adams, C. (1996). Accounting and accountability: Changes and challenges in corporate social and environmental reporting. Prentice Hall.
21. Epstein, MJ, & Roy, MJ (2001). Sustainability in action: Identifying and measuring the key performance drivers. Long Range Planning, 34(5), 585-604.
22. Larrinaga-González, C., & Bebbington, J. (2001). Accounting change or institutional appropriation? A case study of the implementation of environmental accounting. Critical Perspectives on Accounting, 12(6), 773-797.
23. Adams, CA, & Zutshi, A. (2004). Corporate social responsibility: Why business should act responsively and be accountable. Australian Accounting Review, 14(3), 31-39.
24. KPMG. (2011). KPMG International Survey of Corporate Responsibility Reporting 2011.
25. Clarkson, MB (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of management review, 20(1), 92-117.
26. O'Dwyer, B. (2002). Managerial perceptions of corporate social disclosure: an Irish story. Accounting, Auditing & Accountability Journal, 15(3), 406-436.
27. Rahman, AR, & Post, C. (2012). Corporate social responsibility reporting by Islamic banks. Journal of Islamic Accounting and Business Research, 3(2), 114-141.
28. Mohr, LA, Webb, DJ, & Harris, KE (2001). Do consumers expect companies to be socially responsible? The impact of corporate social responsibility on buying behavior. Journal of Consumer Affairs, 35(1), 45-72.

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How to cite

Akbulaev, N., & Ekberli, E. (2023). An evaluation in terms of corporate social responsibility and accounting. Multidisciplinary Reviews, (| Accepted Articles). Retrieved from https://malque.pub/ojs/index.php/mr/article/view/1118

[1] Akatay, A. (2008). The Effects of Changes in the Understanding of Corporate Social Responsibility on the Managerial Functioning, Çanakkale Onsekiz Mart University BIGA İ.İ.BF Journal of Management Sciences, Vol: 6, Number: 2: 97-112.

[2] Aslantaş Ateş, B. and Senal, S. (2012/6). Social Responsibility of Accounting in the Scope of Corporate Social Responsibility: A Research at Süleyman Demirel University, Journal of Çukurova University Faculty of Economics and Administrative Sciences, Vol:16, Issue:1: 71-85.

[3] Bengü H., Can AV(2009). The Foundation of Environmental Accounting in the Context of "Social Responsibility Concept", one of the Basic Concepts of Accounting, Celal Bayar University Journal of Social Sciences, Vol 7, No 1, pp.155-160.

[4] Carroll, AB (1991/7-8). The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders”, Business Horizons, Vol.34: 39-48.

[5] Steel, A. (2007). Corporate Social Responsibilities, Corporate Social Responsibility: Businesses and Social Responsibility, Ed. Coşkun Can Aktan, İstanbul, İGİAD Publications: 4: 61–84.

[6] Dinç E., Abdioğlu H. (2009/6), The Relationship Between Corporate Governance Concept and Accounting Information System in Businesses: An Empirical Research on ISE100 Companies, Balıkesir University Journal of Social Sciences Institute, Vol: 12, No 21: 157-184. D

[7] Ogan, N. (2007). The Role of Business Ethics in Corporate Social Responsibility and a Research, Unpublished Master's Thesis, Marmara University Institute of Social Sciences, Istanbul.

[8] Kelgökmen İliç, D. (2010), A Literature Review for Determining Corporate Social Responsibility Levels of Businesses, Ege Academic Review Journal, 10 (1):303-318.

[9] Corporate Social Responsibility and SMEs, (2010/2), http://www.halkbank.com.tr/images/misc/English/- investor_relations/Press_Releases/csr_andsmes.pdf (Access Date: 28.03.2013).

[10] Corporate Social Responsibility, http://www.arcelikas.com/UserFiles/file/kyur12.pdf (Access Date: 27.03.2013).

[11] Accounting System Implementation General Communiqué (No. 1), OG No: 21447 (M), OJ Date 26.12.1992

[12] Ozgen, E. (2007). Concept of Corporate Social Responsibility and Its Effect on Employee Satisfaction, Journal of Dicle University Ziya Gökalp Faculty of Education, 8: 1-6.

[13] Ozkol, AE, Celik, M. and Gonen, S. (2005). Concept of Corporate Social Responsibility and Accounting Social Responsibility. Journal of Accounting and Finance (MUFAD), Issue: 27: 134-145.

[14] Öztürk, MC, Torlak, Ö., Tokgöz, N., Ayman, M., Özgen, E. (2013). Corporate Social Responsibility, Ed. MC Öztürk, TC Anadolu University Publication No: 3021, OEF Publication No: 1973.

[15] Şengel, S. (2011). Social Responsibility of Businesses and a Research, http://icongfesr2011.tolgaerdogan.net-/documents/national_presantations/ul12.pdf (Access Date: 29.03.2013).

[16] Taslian, M. (2012/5-6). Corporate Social Responsibility: The Conscientious Necessity of the Modern Business World, ASOMEDYA, p.22- 42.

[17] Yılmaz, B. and Alkan, AT (2006). A Study on the Perception of Corporate Governance in Small and Medium-Sized Enterprises in Terms of Accounting Social Responsibility, Selçuk University Journal of Social Sciences Institute, Issue 16: 729-738.

[18] Demir, B. (2013). Corporate social responsibility and accounting. Journal of Education and Training Research , 2 (3), 225-233.

[19] Carroll, AB (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39-48.

[20] Gray, R., Owen, D., & Adams, C. (1996). Accounting and accountability: Changes and challenges in corporate social and environmental reporting. Prentice Hall.

[21] Epstein, MJ, & Roy, MJ (2001). Sustainability in action: Identifying and measuring the key performance drivers. Long Range Planning, 34(5), 585-604.

[22] Larrinaga-González, C., & Bebbington, J. (2001). Accounting change or institutional appropriation? A case study of the implementation of environmental accounting. Critical Perspectives on Accounting, 12(6), 773-797.

[23] Adams, CA, & Zutshi, A. (2004). Corporate social responsibility: Why business should act responsively and be accountable. Australian Accounting Review, 14(3), 31-39.

[24] KPMG. (2011). KPMG International Survey of Corporate Responsibility Reporting 2011.

[25] Clarkson, MB (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of management review, 20(1), 92-117.

[26] O'Dwyer, B. (2002). Managerial perceptions of corporate social disclosure: an Irish story. Accounting, Auditing & Accountability Journal, 15(3), 406-436.

[27] Rahman, AR, & Post, C. (2012). Corporate social responsibility reporting by Islamic banks. Journal of Islamic Accounting and Business Research, 3(2), 114-141.

[28] Mohr, LA, Webb, DJ, & Harris, KE (2001). Do consumers expect companies to be socially responsible? The impact of corporate social responsibility on buying behavior. Journal of Consumer Affairs, 35(1), 45-72.

Abstract

References

How to cite