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| Author: | Ibrahim, N. A. Angelidis, J. P. Howard, D. P. |
| Title: | Corporate social responsibility: a comparative analysis of perceptions of practicing accountants and accounting students |
| Journal: | Journal of Business Ethics
2006 : JUN/JUL, VOL 66:2-3, p. 157-167 |
| Index terms: | social responsibility corporate responsibility business ethics accountants students |
| Language: | eng |
| Abstract: | The paper examines differences and similarities between the attitudes of practicing accountants and accounting students toward corporate social responsibility (CSR). The findings show that the students have greater concern about the ethical and discretionary components of CSR and a weaker orientation toward economic performance. No major differences between the two groups were found concerning the legal dimension of CSR. |
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