e-journal

Sustainability in businesses, corporate social responsibility,and accounting standards

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Purpose – The purpose of this paper is to examine the relationship of sustainable development in
businesses with corporate social responsibility (CSR) and accounting, in 53 developed and emerging
economies over the period 1997-2008.
Design/methodology/approach – The authors test the relationship of sustainable development in
businesses with CSR and accounting using ordinary least squares estimation technique for
country-level panel data.
Findings – The results of the analyses provide evidence that sustainable development is strongly
related to CSR and accounting standards, even after controlling for a variety of macroeconomic
variables such as inflation, foreign direct investment, and unemployment. Moreover, the authors find
that sustainable development is strongly and positively associated with customer satisfaction and the
availability of senior managers.
Practical implications – Conclusions that have been drawn are important for a large group of
stakeholders such as investors, companies’ managers, employees, customers, suppliers, governmental
and private regulatory agencies, and the general public, indicating that socially responsible firms and
good accounting standards are likely to contribute to sustainable development in businesses in
developed and emerging countries.
Originality/value – To the best of the authors’ knowledge, this is the first country-level study of its
kind that attempts to explore the association of sustainable development in businesses with CSR and
accounting standards.

Keywords Sustainable development in businesses, Corporate social responsibility,Accounting standards, Customer satisfaction, Senior manager availability

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Ketersediaan

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Informasi Detail

Judul Seri

International Journal of Accounting and Information Management

No. Panggil

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Penerbit

: Emerald Group., 2011

Deskripsi Fisik

International Journal of Accounting and Information Management Vol. 19 No. 3, 2011 pp. 304-324

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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