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Corporate Social Responsibility: A Comparative Analysis of Perceptions of Practicing Accountants and Accounting Students
Nabil A. Ibrahim, John P. Angelidis and Donald P. Howard
Journal of Business Ethics
Vol. 66, No. 2/3, The 11th Annual International Conference Promoting Business Ethics (Jun. - Jul., 2006), pp. 157-167
Published by: Springer
Stable URL: http://www.jstor.org/stable/25123822
Page Count: 11
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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.
Journal of Business Ethics © 2006 Springer