Corporate social responsibility: A comparative analysis of perceptions of practicing accountants and accounting students

Nabil A. Ibrahim, John P. Angelidis, Donald P. Howard

    Research output: Contribution to journalArticle

    32 Scopus citations

    Abstract

    The results of a survey of 272 practicing accountants and 374 accounting students enrolled in six universities are analyzed. Differences and similarities between the two groups with regard to their attitudes toward corporate social responsibility are examined. The results indicate that the students exhibit greater concern about the ethical and discretionary components of corporate responsibility and a weaker orientation toward economic performance. No significant differences between the two groups were observed with respect to the legal dimension of corporate social responsibility. Some explanations as well as limited generalizations and implications are developed.

    Original languageEnglish (US)
    Pages (from-to)157-167
    Number of pages11
    JournalJournal of Business Ethics
    Volume66
    Issue number2-3
    DOIs
    StatePublished - Jun 1 2006

    Keywords

    • Accountants
    • Business ethics
    • Social responsibility

    ASJC Scopus subject areas

    • Business and International Management
    • Business, Management and Accounting(all)
    • Arts and Humanities (miscellaneous)
    • Economics and Econometrics
    • Law

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