A RESEARCH FOR CORPORATE SOCIAL RESPONSIBILITY PERCEPTION OF ACCOUNTING PROFESSIONALS: THE CASE OF TRABZON

The purpose of this study is to determine the perceptions of CSR activities and the factors that have influence on it. In this regard, a research was carried out in Trabzon to examine the accounting professionals’ CSR perception whether it changes in terms of factors such as gender, age, education skill, CSR training, abroad experience and tenure. Questionnaire technique was used for data collection method in the study. The collected data were analyzed with t-test and ANOVA test by using SPSS. The research results indicate that accounting professionals have high CSR perception as expected. In addition, according to test results related to social responsibility dimensions, economic responsibility dimension has no significant differences in terms of any factors and legal responsibility dimension has only a significant difference in terms of abroad experience. On the other hand, while ethical responsibility dimension has significant difference in terms of CSR training, philanthropic responsibility has significant difference in terms of tenure and age

Keywords:

Corporate social responsibility (CSR) accounting professionals, CSR perception,

PDF

___

Aktan, C.C and Börü, D. (2006), “Kurumsal Sosyal Sorumluluk Kavramı”, İnternet Adresi: http://www.canaktan.org/yonetim/kurumsal- sosyalsorum/kurumsal-sosyal/kurumsalsosyal.htm, Access Date: 01.04.2016.
Bir, Ç. S., Suher, İ. K. and Altınbaşak, İ. (2014), “Kurumsal Sosyal Sorumluluk Yönelimi ve İşveren Çekiciliği”, Journal of Yaşar University, 4 (15), pp. 2303-2326.
Bowen, H.R. (1953), “Social Responsibility of the Businessman”, Harpers and Brothers: New York.
Carroll, A. B. (1979), “A Three-dimensional Conceptual Model of Corporate Social Performance”, Academy of Management Review, vol. 4, no. 4, pp. 497-505.
Daştan, A. and Bellikli, U. (2015), Kurumsal Sosyal Sorumluluk ve Muhasebe Etkileşimi: Türkiye’de Kurumsal Yönetim Endeksi’ne Dâhil
İşletmelerde Bir Araştırma, Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, vol.10, pp.177-208. Davis, K. (1960),” Can Business Afford to Ignore Social Responsibilities”, California Management Review, vol. 2, pp.70-76.
Davis, K. (1973), “The Case For and Against Business Assumption of Social Responsibilities”, Academy of Management Journal, vol. 16, pp. 322.
Demir, B. (2013), “Kurumsal Sosyal Sorumluluk ve Muhasebe”, Eğitim ve Öğretim Araştırmaları Dergisi, 2(3), pp.225-233.
Düren, Z. (2002), “2000’li Yıllarda Yönetim”, Alfa Yayınları: İstanbul.
Erkman, T. and Şahinoğlu, F. (2012), “Kurumsal Sosyal Sorumluluk Faaliyetlerine İlişkin Çalışan Algıları ile Örgütsel Bağlılığın Hizmet
Sektöründe İncelenmesi”, Marmara Üniversitesi İ.i.B. Dergisi, 33(2), pp.267-294. Frederick, W.C. (1987), “Theories of Corporate Social Performance”. In Sethi, S.P. & Falbe, C.M. (eds.), Business and Society. Lexington, MA: Lexington Books.
Friedman, M. (1970), “The Social Responsibility of Business is to Increase Its Profits”, New York Times Magazine, vol. 13, pp. 32-33.
Kalaycı, Ş. (2014), “SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri”, edt. Ş. Kalaycı, Asil Yayın Dağıtım: Ankara.
Kaya, H. (2008), “Demografik Özelliklerin Kurumsal Sosyal Sorumluluk Algılaması Üzerindeki Rolü: Bandırma Yerelinde Bir Araştırma”,
Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 11(20), pp.96-110. Köroğlu, Ç. and Ersöz Ö. H. (2015), “Muhasebe Meslek Mensuplarının Bakış Açılarından Kurumsal Sosyal Sorumluluk Muhasebe İlişkisi”,
Journal of Accounting, Finance and Auditing Studies, vol. 1, no. 3, 123-153. Maignan, I. (2001), “Consumers’ Perceptions of Corporate Social Responsibilities: A Cross-Cultural Comparison”, Journal of Business Ethics, vol. 30, pp. 57-72.
McGee, J. (1998), ”Commentary on ‘Corporate Strategies and Environmental Regulations: An Organizing Framework2 by A.M Rugman and A. Verbeke”, Strategic Management Journal, vol. 19, no. 4, pp. 377-387.
Meigs, F. R. and Meigs, B.W. (1990), “Accounting: The Basis for Business Decisions”, Eighth Edition, Singapore: McGraw-Hill: 4-5.
Özkol, E., Çelik, M. and Gönen, S. (2005), “Kurumsal Sosyal Sorumluluk Kavramı ve Muhasebenin Sosyal Sorumluluğu”, Muhasebe ve Finansman Dergisi, Sayı 27, pp. 134-145.
Stone, C.D. (1975), “Where the Law Ends: The Social Control of Corporate Behavior”, Harper and Row.
Wood, D. J. (1990), “Business and Society”, Harper Collins Publishers: USA.