The role of management accounting in corporate social responsibility measures: experience with the financial services industry

2006 ◽  
Vol 2 (1/2) ◽  
pp. 129 ◽  
Author(s):  
Md. Mostaque Hussain
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Services ◽  
Management Accounting ◽  
Financial Services Industry ◽  
Services Industry ◽  
Corporate Social

scholarly journals Pengaruh Skema Kompensasi Dan Gender Terhadap Penilaian Etis Manager Atas Investasi Berlebih Pada CSR

2019 ◽  
Vol 1 (3) ◽  
pp. 1233-1243
Author(s):  
Zuwitha Marshela Sri Wahyuni ◽  
Sany Dwita ◽  
Halmawati Halmawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Management Accounting ◽  
Ethical Judgement ◽  
Gender Influence ◽  
Show Evidence ◽  
And Gender ◽  
Corporate Social ◽  
Accounting Ethic

This study aims to test the influence of pay scheme and gender on managers’ ethical judgements in regards to overinvestment in corporate social responsibility. Drawing from atribution theory, this study predicts that managers with different payscheme and different gender will accordingly make different ethical judgements on overinvestment in CSR. The data were collected by conducting a quasi-experimentation. The results of this study show evidence that managers with overinvestment hindering payscheme (a payscheme that gives managers no incentive to overinvestment in CSR) are more likely to consider overinvestment in CSR as more unethical than those with overinvestment inducing payscheme. The results also show that gender has no influence on manager’s ethical judgement on overinvestment in CSR. This study contributes to management accounting and accounting ethic literature by identifying how the role of payscheme and gender influence ethical judgement on overinvestment in CSR.

scholarly journals Understanding Corporate Social Responsibility of Commercial Banks in Nepal

2021 ◽  
pp. 874-886
Author(s):  
Raghu Bir Bir Bista
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Markets ◽  
Financial Services ◽  
Commercial Banks ◽  
Primary Data ◽  
Industry Trade ◽  
Corporate Social ◽  
Descriptive Method

Corporate Social Responsibility (CSR) is emerging debatable hot issue in the globalization era, when role of the Commercial Banks has been supporting to development of industry, trade and market. A large number of the Commercial Banks have been providing financial services by expanding competitive financial markets and impressive profits. However, CSR is still debate. This issue was examined through explorative and descriptive method based on secondary and primary data. The study finds CSR as voluntarily social responsibility of the Commercial Banks. It is least priority of the Commercial Banks. Its size is least. Its trend is irregular and discontinuous. Therefore, almost stakeholders are unsatisfied and opines to its need mandatory for its positive impacts

The Ethics of Petroleum

2017 ◽  
Author(s):  
Jonathon W. Moses ◽  
Bjørn Letnes
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Host Country ◽  
Corporate Citizenship ◽  
Costs And Benefits ◽  
Political Actors ◽  
Oil Companies ◽  
Corporate Social ◽  
Oil Company

This chapter considers the role of international oil companies (IOCs) as global political actors with significant economic and political power. In doing so, we weigh the ethical costs and benefits for individuals, companies, and states alike. Using the concepts of “corporate social responsibility” (CSR) and “corporate citizenship” as points of departure, we consider the extent to which international oil companies have social and political responsibilities in the countries where they operate and what the host country can do to encourage this sort of behavior. We examine the nature of anticorruption legislation in several of the sending countries (including Norway), and look closely at how the Norwegian national oil company (NOC), Statoil, has navigated these ethical waters.

Toward a Theoretical Framework of Corporate Social Irresponsibility: Clarifying the Gray Zones Between Responsibility and Irresponsibility

2021 ◽  
pp. 000765032110159
Author(s):  
Cynthia E. Clark ◽  
Marta Riera ◽  
María Iborra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Theoretical Framework ◽  
Conceptual Clarity ◽  
Corporate Social Irresponsibility ◽  
Corporate Social

In this conceptual article, we argue that defining corporate social responsibility (CSR) and corporate social irresponsibility (CSI) as opposite constructs produces a lack of clarity between responsible and irresponsible acts. Furthermore, we contend that the treatment of the CSR and CSI concepts as opposites de-emphasizes the value of CSI as a stand-alone construct. Thus, we reorient the CSI discussion to include multiple aspects that current conceptualizations have not adequately accommodated. We provide an in-depth exploration of how researchers define CSI and both identify and analyze three important gray zones between CSR and CSI: (a) the role of harm and benefit, (b) the role of the actor and intentionality, and (c) the role of rectification. We offer these gray zones as factors contributing to the present lack of conceptual clarity of the term CSI, as a concept in its own right, leading to difficulties that researchers and managers experience in categorizing CSI acts as distinct from CSR.

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