scholarly journals THE ROLE OF ACCOUNTANTS IN IMPLEMENTATION CORPORATE SOCIAL RESPONSIBILITY AT HOSPITAL Dr. H. MOH. ANWAR SUMENEP DISTRICT

2017 ◽  
Vol 14 (02) ◽  
pp. 120
Author(s):  
Syahril Syahril ◽  
Isnani Yuli Andini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Objective Analysis ◽  
The Social ◽  
Corporate Social ◽  
And Control ◽  
Descriptive Qualitative

Internal accountants has critical leverage to encourage hospitals to be involved in activities such as social or corporate social responsibility.This study aims to examines the role of internal accountants in the implementating of corporate social responsibility at RSUD Moh. Anwar Sumenep District. Research uses descriptive (qualitative) approach to interpret and describe data that obtained from observation, interview and documentation. This research concludes that RSUD Moh. Anwar Sumenep District does not have a clear standard about corporate social responsibility. Its only depends on the willingness of the organization, not an obligation to disclose in hospital financial statements. Internal accountant who is in charge of performing systematic and objective analysis and assessment on the operation and control of company's activities is needed to encourage companies to carry out social responsibility. Researcher suggest that governments needs to increasing their concern toward this issues whether in the form of programs, policies, regulations or awards of the social environment.Keywords: Internal Accountant, Corporate Social Responsibility, Hospital

BUSINESS SOCIAL RESPONSIBILITY: THEORETICAL OVERVIEW

2020 ◽  
Vol 73 (1) ◽  
pp. 196-203
Author(s):  
T.B. Tauyekelova ◽  
◽  
G.O. Abdikerova ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Main Issue ◽  
Scientific Theories ◽  
Factors Influencing ◽  
The Social ◽  
Corporate Social ◽  
Theoretical Overview

The main issue discussed in the article is the social responsibility of business. The article provides various definitions of the category of social responsibility. The concept of "social responsibility of business" is a multilevel and complex category. Responsibility includes ethical categories such as morality, duty and charity.The article examines the theoretical aspects of scientific approaches to corporate social responsibility, analyzes classical and modern scientific theories and concepts. The factors influencing the growing importance of corporate social responsibility in society, issues related to the role of business in the formation of a voluntary society are considered.

Corporate social responsibility á la the liberal communist

Organization ◽  
2013 ◽  
Vol 20 (3) ◽  
pp. 416-432 ◽  
Author(s):  
Carl Cederström ◽  
Michael Marinetto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The Other ◽  
Social Good ◽  
The Social ◽  
Dynamic Structures ◽  
The One ◽  
Corporate Social ◽  
Practical Nature

This article explores the ‘liberal communist’, a conceptual and satirical figure originally elaborated in the work of Slavoj Žižek (2008). The liberal communist claims (1) that there is no opposition between capitalism and the social good; (2) that all problems are of a practical nature, and hence best solved by corporate engagement and (3) that hierarchies, authority and centralized bureaucracies should be replaced by dynamic structures, a nomadic lifestyle and a flexible spirit. This analysis of the liberal communist has at least two implications for research on CSR. First, it examines the ideological role of CSR by moving beyond a propaganda view, instead offering an ideological reading that focuses on the ways in which CSR seeks to obliterate any existing contradictions between ‘philanthropic actions’ on the one hand and ‘profit-seeking business activities’ on the other hand. Second, it demonstrates how critique is not necessarily what corporations seek to avoid, but something that they actively engage in.

Corporate social responsibility: a corporate marketing perspective

2011 ◽  
Vol 45 (9/10) ◽  
pp. 1353-1364 ◽  
Author(s):  
Diogo Hildebrand ◽  
Sankar Sen ◽  
C.B. Bhattacharya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Critical Role ◽  
Corporate Identity ◽  
Social Identification ◽  
Corporate Marketing ◽  
Content Type ◽  
The Social ◽  
Corporate Social

PurposeThe main goal of this paper is to provide an integrative understanding of corporate social responsibility (CSR) from a corporate marketing perspective, highlighting the critical role of CSR in effective corporate marketing strategies.Design/methodology/approachThe paper is conceptual and draws on the social identification, organisational identity and corporate marketing literatures from the European and US schools of thought.FindingsThe paper integrates and builds on extant thinking in corporate marketing and CSR to provide an identity‐based conceptualization of CSR. Based on this, it positions CSR as an optimal managerial tool for promoting alignment between multiple corporate identities (e.g. internal, external), which ultimately leads to key benefits for the company.Originality/valueThe paper is the first to highlight the unique role of CSR in being able to align multiple corporate identities. Furthermore, the paper threads together diverse perspectives on corporate identity and marketing to highlight the potential role of CSR in effective corporate marketing.

Corporate Social Responsibility and Performance in the State of Qatar

2019 ◽  
pp. 239-258
Author(s):  
Abdulkareem Awwad ◽  
Abubakr Suliman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Social Performance ◽  
Social Performance ◽  
The State ◽  
The Social ◽  
And Performance ◽  
Social Side ◽  
Corporate Social

This chapter aims to examines the situation, facts, and challenges of corporate social responsibility (CSR) and corporate social performance (CSP) in the State of Qatar. Some theories related to both constructs are presented and discussed. In addition, the chapter analyzes the role of different formal and informal CSR organizations' initiatives in raising the awareness about the importance of managing the social side of the business. Highlighting some active efforts to improve CSR in the country, the study concludes that the idea of managing the social side of business is still in its formation stage. Some more initiatives are needed to bring it up to the level that serve the realization of the national vision of the country 2030. The chapter concludes with some discussion on how managers perceive CSR and whether it aligns well with business objectives or no. Some guidelines to future studies and research in the field of CSR and CSP are also presented in the study.

Social Responsibility and Legal Financial Communication in African Companies in the South of the Sahara

2013 ◽  
Vol 4 (4) ◽  
pp. 1-17
Author(s):  
Louis Ndjetcheu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Reports ◽  
Environmental Aspects ◽  
Accounting Regulation ◽  
Financial Communication ◽  
The Social ◽  
Corporate Social ◽  
Social And Environmental Impacts

In an environment marked by growing claims regarding corporate social responsibility (CSR), debates on governance show the need for taking into account all the legitimate involved parties of the company within the framework of the legal or voluntary financial communication (Dowling and Pfeffer, 1975; Lind B lom, 1994; Gray et al.., 1995). If the accounting regulation, the laws and the rules in western countries require the consideration of the environmental aspects in the accounts and the annual reports of companies (Law NRE, Art 116, 2001), paradoxically in Africa, the OHADA accounting law remains silent on the problems of management generated by this CSR. Is this disinterest for the CSR justified for the OHADA accounting law? Does it mean that the CSR is excluded from African companies? Does it mean that in the OHADA zone the companies are in advance compared to the accounting legislation? In other words, is the OHADA accounting law still relevant to play its role of macroeconomic regulator? This paper examines the evaluations of the social and environmental impacts of the activities of companies and their integration in final accounts for a reliable, true financial communication and reflecting a true and fair view in the OHADA zone.

The Role of Governance Attributes in Corporate Social Responsibility (CSR) Practices Evidence From Jordan

2021 ◽  
pp. 255-279
Author(s):  
Hamzeh Adel Al Amosh
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Information Disclosure ◽  
Audit Committee ◽  
Primary Objective ◽  
Industrial Companies ◽  
The Social ◽  
Corporate Social ◽  
The Impact

The importance of information disclosure is increasing for stakeholders, mainly the non-financial disclosure, and the primary objective of the current study is to investigate the impact of a set of governance attributes on the level of corporate social responsibility disclosure in the Jordanian context. The study sample consisted of 51 industrial companies listed during 2012 to 2017; a set of statistical analyzes were used, such as descriptive statistics and multiple regression. Empirical evidence shows that the board size and audit committee play a crucial role in the social responsibility disclosure, while other factors (board activity, board compensation, non-executive directors, and audit company type) have no effect on disclosure. The findings are expected to have potential effects on the capital market in Jordan in terms of focusing on the strengths that support the social responsibility disclosure and the development of guidelines that contribute to promoting a disclosure culture between the listed companies, which support government plans in achieving sustainability.

scholarly journals Corporate social responsibility practices of banks in Bangladesh: a structuration theory perspective

2018 ◽  
Vol 15 (1) ◽  
pp. 350-360
Author(s):  
Esinath Ndiweni ◽  
Faizul Haque ◽  
Mostafa Kamal Hassan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Structuration Theory ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Social Fabric ◽  
The Social ◽  
Bank Managers ◽  
Corporate Social

The aim of this paper is to illuminate the role of the socio-economic, cultural and religious context in shaping corporate social responsibility (CSR) practices of banks in Bangladesh. The authors utilize content analysis of annual reports and websites of banks to identify CSR activities in healthcare, education and financial inclusion sectors. Structuration theory (ST) is used to explain how interactions between bank managers (as agents) with the social structures (institutions and government) shape CSR practices. The findings show that banks’ engagement in CSR activities is embedded in the social fabric of Bangladesh and not a result of the Global Reporting Initiative (GRI). It is also noted that Islamic banks focus their CSR activities on social justice, while other banks target education and other humanitarian issues. The authors contribute to the literature on the determinants of CSR by revealing the rationalizations of different actors in the production and reproduction of CSR practices in Bangladesh, an insight attributed to ST. The researchers conclude that Islamic beliefs influenced managers to mitigate poverty through CSR investments.

scholarly journals PERANAN AKUNTAN DALAM PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY PADA RUMAH SAKIT DI WILAYAH KABUPATEN SUMENEP

2017 ◽  
Vol 7 (1) ◽  
pp. 19-31
Author(s):  
Syahril Syahril ◽  
Dedy Arfiyanto
Keyword(s):  
Decision Making ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Issues ◽  
Qualitative Approach ◽  
Decision Making Process ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
Corporate Social

Accountants have a very big role to encourage companies to get involved in activities that show concern for environmental issues Social or Corporate Social ResponsibilityThe purpose of this study is to determine the role of accountants, especially internal accountants in the implementation of Corporate Social Responsibility Hospital in the District Sumenep. This research is descriptive research with qualitative approach. By using this qualitative Descriptive research, writer use to describe, interpret and describe data that writer get from observation, interview and documentation. The analysis uses an interactive model with three procedures: Data Reduction, Presentation of Data and Drawing Conclusions.The role of internal accountants in the implementation of social activities is needed for corporate social responsibility (Hospital in Sumenep District). Because the involvement of internal accountants is very big influence on the decision-making process related to social problems or Corporate Social Responsibility (Corporate Social Responsibility) Keywords : Internal Accountant, Corporate Social Responsibility, Hospital

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