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Paper Information

Journal:   MANAGEMENT ACCOUNTING   FALL 2014 , Volume 7 , Number 22; Page(s) 109 To 133.
 
Paper: 

THEORETICAL FOUNDATIONS OF CORPORATE SOCIAL RESPONSIBILITY AND RESEARCH PARADIGMS IN PROFESSIONAL ACCOUNTING

 
 
Author(s):  HASSAS YEGANEH YAHYA, BARZAGR GODRATOLLAH
 
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Abstract: 

Wave of financial scandals and the collapse of large companies such as Enron, Arthur Andersen and WorldCom in the early twenty-first century, shows evidence of unethical and irresponsible business practices of the social dimension, and on the other hand, the influence of corporations on global concerns and expectations of stakeholders are considered one of the business units in the population is rising. Due to the effect of companies, led to the emergence of new and important concept in business literature is called social responsibility and corporate sustainability. are.
This paper describes the evolutionary process of the first generation of corporate social responsibility, an overview of the concepts, definitions, and also aspects of corporate social responsibility and sustainability reporting and disclosure in the words of the domain of dominant should be presented.

 
Keyword(s): CORPORATE SOCIAL RESPONSIBILITY, THE THEORETICAL, RESEARCH PARADIGM, THE ACCOUNTING PROFESSION
 
References: 
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