RT Article
T1 Corporate Social Responsibility: A Comparative Analysis of Perceptions of Practicing Accountants and Accounting Students
JF Journal of business ethics
VO 66
IS 2
SP 157
OP 167
A1 Ibrahim, Nabil A.
A1 Angelidis, John P.
A1 Howard, Donald P.
A2 Angelidis, John P.
A2 Howard, Donald P.
LA English
YR 2006
UL https://ixtheo.de/Record/1785625810
AB 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.
K1 Accountants
K1 Business Ethics
K1 Social Responsibility
DO 10.1007/s10551-005-5572-4