scholarly journals Corporate Social Accountability in Developing Countries:

Author(s):  
Olasupo Owoeye
Author(s):  
Mohammed Salem Alazzabi ◽  
Mohamad Hisyam Selamat

This study investigates the relationship between Islamic cultural values and corporate social accountability among Muslim accountants in Malaysia. Two independent variables are proposed namely collectivism and power distance. Multivariate analysis was employed to examine the relationship between the variables in the framework and 124 respondents participated in this study. It is found that there is no relationship between collectivism and corporate social accountability. On the other hand, there is a significant positive relationship between power distance and corporate social accountability. In conclusion this study recommends that the understanding on zakat and equality should be given utmost priority in order to increase the level of social accountability among Muslim accountants in Malaysia. Such learning activities should be given continuous professional development (CPD) point by the Malaysian Institute of Accountants (MIA) as a motivation.  


2017 ◽  
Vol 9 (1) ◽  
pp. 1-19 ◽  
Author(s):  
Jae-Eun Noh

As a response to increasing influences of transnational corporations (TNCs) over the lives of the poor, development NGOs have tried to promote their responsibility in cooperative ways: partnership in development projects and voluntary regulations. Notwithstanding some degree of success, these cooperative ways have failed to bring fundamental changes to TNCs. This article outlines the limitations of the mainstream corporate social responsibility (CSR) and the potential of grassroots social movements to make TNCs accountable. People in developing countries have been neglected in the CSR agenda; however, they have power to change corporations as labourers, consumers and citizens. Drawing on case studies, this article suggests that NGOs should support grassroots people in building global networks, constructing collective values and creating the information flow in order to overcome the current shortcomings of community-driven social movements. For these new roles as advocates and facilitators for grassroots movements, NGOs need to transform themselves by pursuing core values.  


2014 ◽  
Vol 14 (1) ◽  
pp. 104-119 ◽  
Author(s):  
James Baba Abugre

Purpose – The purpose of this paper is to examine the managerial role in the practices of corporate social responsibility (CSR) in developing economies. Design/methodology/approach – The paper takes the form of an empirical analysis of employees' opinions based on a quantitative survey of 100 middle and senior level managers from four organisations chosen from relatively high impact industry sectors. Findings – Managerial role in the practice of CSR is limited and ineffective in Ghana. Difficulties of effective CSR implementation mainly stem from leadership weak spots in the form of mismanagement and corruption, lack of leadership commitment and unwillingness to allocate monies due for CSR activities. Organisations can do better in the practice of CSR if management's attitude to CSR, corruption, and work behaviors are positive. Practical implications – The paper provides valuable information on managerial activities with regards to organisational CSR, and how these can be improved. Originality/value – Empirical literature on CSR in developing countries is limited. This paper identifies the roles that management and organisational leadership can play in the practice of CSR in developing countries. The paper proposes a universal approach which aims to address the need for adequate and effective enforcement of CSR.


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