The Balanced Scorecard Study on the Corporate Social Responsibility of Electronic Commerce

Author(s):  
Wang Hong
Author(s):  
Iryna Kubareva ◽  
Olha Maliarchuk ◽  
Nataliia Pohuda

The article investigates the essence of socially responsible business and its importance for the strategic development of the tourist enterprises. It is noted that CSR includes business, environmental and social issues, as they have a direct and significant impact on the company, its employees and strategic partners. It is determined that the main principles of CSR are voluntariness, reliability and timeliness, creation of values for all levels of the corporate environment. In the article the classification of strategies for the development of corporate social responsibility (CSR) based on the concept by I. Adizes is determined. The system of evaluation metrics for justification of a CSR directions on the base of the Balanced Scorecard and stakeholder theory is proposed. Strategic profile of CSR for the tourist enterprises is constructed and appropriate strategies for their development are proposed.


2017 ◽  
Vol 5 (1) ◽  
pp. 1-10 ◽  
Author(s):  
Geoffrey Tickell ◽  
Veronica Paz ◽  
Monsurur Rahman

This paper discusses the topic of corporate social responsibility (CSR) and proposes that CSR should be taught in an MBA program and, more specifically, in a Managerial Accounting course of an MBA program. CSR aligns strongly with other managerial accounting topics typically taught in an MBA Program such as the balanced scorecard and triple-bottom line reporting. In putting forward this suggestion, this paper proposes a definition of CSR, reviews recent literature relating to CSR, and provides several strategies for teaching and assessing students’ understanding and appreciation of CSR. In the results section of the paper, a content analysis of student essays provides an insight into how students view CSR. The paper concludes with an overview of what is attainable by teaching CSR in a Managerial Accounting MBA course.


2017 ◽  
Vol 20 (4) ◽  
pp. 545
Author(s):  
Indeks Pengarang

INDEKS  PENGARANG EKUITAS VOLUME 18 TAHUN 2014 Nama PenulisJudul ArtikelEdisiNurul Huda, Nova Rini,Yosi Mardoni, Desti Anggraini , Khamim HudoriManajemen Pengelolaan Wakaf Di Indonesia Timur Ekuitas: Vol. 20 No. 1 Maret 2016.Halaman: 1 - 17Kresno Agus Hendarto,Basu Swastha, Dharmmesta,B. M. Purwanto,Moira M. M. MoelionoAttitude And Purchase Intention Towards Tempe Producers Joining The ProtestsA Study In Central Java Ekuitas: Vol. 20 No. 1 Maret 2016.Halaman: 18 - 36Yusuf Sulfarano BarusmanLindrianasariDeterminant Of Corporate Social Responsibility: Case From IndonesiaEkuitas: Vol. 20 No. 1 Maret 2016.Halaman: 37 - 52Rachman Hakim Meninjau Kembali Seberapa Penting Target Inflasi Bank Indonesia Dalam Mengontrol Laju InflasiEkuitas: Vol. 20 No. 1 Maret 2016.Halaman: 53 - 71Mohamad Nur Hadi,Hermanto Siregar,Hendro Sasongko Analisis Efisiensi Penggunaan Dana Masyarakat Untuk Kegiatan Dharma Pendidikan Di Institut Pertanian BogorEkuitas: Vol. 20 No. 1 Maret 2016.Halaman: 72 - 93AtikaAndriani KusumawatiMohammad Iqbal The Effect Of Electronic Word Of Mouth, Message Source Credibility, Information Quality On Brand Image And Purchase IntentionEkuitas: Vol. 20 No. 1 Maret 2016.Halaman: 94 - 108Bagus Putu Yudhia Kurniawan Konseptualisasi Penciptaan Kinerja Pemasaran Obat: Sebuah Pengembangan Model Teoritik Ekuitas: Vol. 20 No. 1 Maret 2016.Halaman: 109 - 127Badingatus Solikhah Pertimbangan Auditor Dalam Memberikan Opini Audit Going ConcernEkuitas: Vol. 20 No. 2 Juni 2016.Halaman: 129 – 150Santi Novita,Okta Sindhu Hartadinata Pendidikan Perpajakan: Persepsi Akademisi, Praktisi, Dan Mahasiswa Untuk Jenjang Diploma Dan SarjanaEkuitas: Vol. 20 No. 2 Juni 2016.Halaman: 151 – 171Umi MardiyatiPengaruh Frekuensi Rapat Dewan Direktur Dan Jumlah Direktur Perempuan Terhadap Kinerja PerbankanEkuitas: Vol. 20 No. 2 Juni 2016.Halaman: 172 – 187Krido Eko Cahyono,Khuzaini, Hermono WidiartoShopping Life Style Memediasi  Hubungan Hedonic Dan Utilitarian Value Terhadap Impulse BuyingEkuitas: Vol. 20 No. 2 Juni 2016.Halaman: 188 – 208Ronny, Tatik Suryani,IramaniKualitas Layanan Dan Tata Kelola Internet Banking Dari Persepsi NasabahEkuitas: Vol. 20 No. 2 Juni 2016.Halaman: 209– 225Wiwiek DianawatiPengaruh Karakteristik Perusahaan Dan Sertifikasi Lingkungan Terhadap Pengungkapan Corporate Social Responsibility (CSR)Ekuitas: Vol. 20 No. 2 Juni 2016.Halaman: 226 – 241Luluk Uswati,Sekar MayangsariPengaruh Manajemen Laba Terhadap Future Stock Return Dengan Asimetri Informasi Sebagai Variabel ModeratingEkuitas: Vol. 20 No. 2 Juni 2016.Halaman: 242 – 259Triyonowati,Siti Rokhmi Fuadati,Dini WidyawatiModel Kemampuan Manajerial Mudharib Sebagai Dasar Investasi Pada Reksadana Syari’ahEkuitas: Vol. 20 No. 3 September 2016.Halaman: 261 – 279Erlina DiamastutiKe (Tidak) Patuhan Wajib Pajak:Potret Self Assessment SystemEkuitas: Vol. 20 No. 3 September 2016.Halaman: 280 – 304Firda NositaStruktur Modal Optimal Dan Kecepatan Penyesuaian:Studi Empiris Di Bursa Efek IndonesiaEkuitas: Vol. 20 No. 3 September 2016.Halaman: 305 – 324Jamilah,Bonar M. Sinaga,Mangara Tambunan,Dedi Budiman Hakim,Dampak Perlambatan Ekonomi China Dan Devaluasi Yuan Terhadap Kinerja Perdagangan Pertanian IndonesiaEkuitas: Vol. 20 No. 3 September 2016.Halaman: 325 – 345Santi Dwie Lestari,Hadi Paramu,Hari Sukarno,Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perbankan Syari’ah Di IndonesiaEkuitas: Vol. 20 No. 3 September 2016.Halaman: 346 – 366Sri HadiatiPeran Struktur Pasar Dan Daya Saing Dalam Meningkatkan Kinerja Umkm Kerajinan KeramikEkuitas: Vol. 20 No. 3 September 2016.Halaman: 367 – 387MakhdalenaPengaruh Ownership Structure  Dan Corporate Performance Terhadap Firm ValueEkuitas: Vol. 20 No. 3 September 2016.Halaman: 388 – 412Titik Setyaningsih,Antin OkfitasariMengapa Wajib Pajak Mengikuti Tax Amnesty (Studi Kasus Di Solo)Ekuitas: Vol. 20 No. 4Desember 2016.Halaman: 415 – 433Marfuah,Hermin EndaryatiPengaruh Good Corporate Governance Dan Debt Maturity  Terhadap Prediksi Bond RatingEkuitas: Vol. 20 No. 4Desember 2016.Halaman: 434 – 454SumaniPengukuran Kinerja Bisnis Melalui Pendekatan Balanced Scorecard Dan Analytical Hierarchy Process (Ahp)Ekuitas: Vol. 20 No. 4Desember 2016.Halaman: 455 – 472Ongky HartantoPengaruh Locus Of Control, Tekanan Anggaran Waktu Komitmen Profesional, Terhadap Perilaku Disfungsional AuditorEkuitas: Vol. 20 No. 4Desember 2016.Halaman: 473 – 490Putu Anom MahadwarthaPranata Yandi GunawanPembentukan Dan Pengujian Portfolio Saham-Saham Optimal:Pendekatan Single Index ModelEkuitas: Vol. 20 No. 4Desember 2016.Halaman: 491 – 510Wulandari Fitri Ekasari,SupriyadiPeran Moderasi Framing Dan Gaya Kognitif Terhadap Bias Efek Urutan Bukti Dalam Keputusan PenganggaranEkuitas: Vol. 20 No. 4Desember 2016.Halaman: 511 – 527  Ekuitas: Vol. 20 No. 4Desember 2016.Halaman: 528 – 460


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