e-journal

Accountants’ construction of CSR competencies and commitment

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Purpose – The article’s main purpose is to investigate the relationship between organizational and
professional commitment and accountants’ construction of corporate social responsibility (CSR)
competencies.
Design/methodology/approach – A survey of accounting professionals in Canada (chief financial
officers/finance directors) was conducted to ask them about their organization’s CSR position, their
openness to CSR, involvement in related activities, the codified knowledge they use and their
organizational and professional commitment.
Findings – The results show the dominance of normative commitment to the profession or
organization and its relationship with professional CSR training. Professional CSR training and
organizational and other CSR training activities are also related to the professional’s openness to CSR.
Research limitations/implications – The study’s main limitation is the small number of
participants. Future research is needed to investigate the conditions under which normative
commitment is developed.
Practical implications – The results make a practical contribution by suggesting that
organizations seeking to involve accounting professionals in CSR activities might want to consider
encouraging them to get CSR training using professional resources because of its link to both forms of
normative commitment. Further, the findings indicate that the profession could integrate CSR issues
more extensively in its accreditation process to enhance its role as a resource provider in the
construction of accountants’ CSR competencies.
Originality/value – To the authors’ knowledge, the study is the first one to investigate the
relationship between organizational and professional commitment and accountants’ construction of
CSR competencies.

Keywords Commitment, Profession, Organization, Accountant, CSR competency construction,CSR involvement

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Ketersediaan

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Informasi Detail

Judul Seri

Sustainability Accounting,Management and Policy Journal

No. Panggil

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Penerbit

: Emerald Group., 2014

Deskripsi Fisik

Sustainability Accounting, Management and Policy Journal Vol. 5 No. 2, 2014 pp. 172-196

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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