مجلة افاق علوم الادارة والاقتصاد
Volume 8, Numéro 1, Pages 421-442
2024-07-17
The Accounting Profession And Corporate Social Responsibility: An Empirical Study On A Sample Of Economic Entities In The Wilaya Of Mascara
Authors : Abed Abdelkrim Gherici . Bendouma Benamar .
Abstract
This study aimed to investigate the relationship between the accounting profession and corporate social responsibility. The researchers utilized a questionnaire to collect data, which was then analyzed using descriptive methods. The study sample consisted of managers, heads of department, accountants, and technicians. Out of 50 distributed questionnaires, 33 were returned, resulting in a 66% response rate deemed acceptable for generalization to the study population. The researchers found a statistically significant relationship between various areas of social responsibility, particularly towards human resources and the community. However, there was a noted lack of focus on customer and environmental responsibilities. Based on these findings, the researchers provided several recommendations, including increased emphasis on social responsibility by companies, the necessity of developing a clear vision regarding social responsibility, its strategic inclusion in institutional performance, and the need for more social responsibility activities towards customers and the environment.
Keywords
Accounting ; Corporate Social Responsibility ; Social Accounting
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