A Review of Corporate Social Responsibility in Accounting Studies

Feng Fan; Wang Shixuan; Gao Jie; Sun Wei

doi:10.1109/ICSSSM.2018.8465082

A Review of Corporate Social Responsibility in Accounting Studies

Feng Fan
, Wang Shixuan
, Gao Jie
, Sun Wei

School of Economics and Management, Harbin Institute of Technology Shenzhen
University of International Business and Economics

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

1 Scopus citations

Abstract

This study, based on the development history of CSR, defined the CSR, and introduce shareholders supremacy theory and stakeholder theory. Then, analyzed some typical research recent years from the motivation and effect of CSR in accounting studies. Then, discusses the current problems of corporate social responsibility information disclosure. Finally, this review put forward the prospect of CSR in the field of accounting.

Original language	English
Title of host publication	2018 15th International Conference on Service Systems and Service Management, ICSSSM 2018
Publisher	Institute of Electrical and Electronics Engineers Inc.
ISBN (Print)	9781538651780
DOIs	https://doi.org/10.1109/ICSSSM.2018.8465082
State	Published - 13 Sep 2018
Externally published	Yes
Event	15th International Conference on Service Systems and Service Management, ICSSSM 2018 - Hangzhou, China Duration: 21 Jul 2018 → 22 Jul 2018

Publication series

Name	2018 15th International Conference on Service Systems and Service Management, ICSSSM 2018

Conference

Conference	15th International Conference on Service Systems and Service Management, ICSSSM 2018
Country/Territory	China
City	Hangzhou
Period	21/07/18 → 22/07/18

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 12 Responsible Consumption and Production

Keywords

CSR
accounting activity
accounting disclosure
stakeholder

Access to Document

10.1109/ICSSSM.2018.8465082

Cite this

Fan, F., Shixuan, W., Jie, G., & Wei, S. (2018). A Review of Corporate Social Responsibility in Accounting Studies. In 2018 15th International Conference on Service Systems and Service Management, ICSSSM 2018 Article 8465082 (2018 15th International Conference on Service Systems and Service Management, ICSSSM 2018). Institute of Electrical and Electronics Engineers Inc.. https://doi.org/10.1109/ICSSSM.2018.8465082

@inproceedings{8cd636483e5c45e29479be781f4cecb7,

title = "A Review of Corporate Social Responsibility in Accounting Studies",

abstract = "This study, based on the development history of CSR, defined the CSR, and introduce shareholders supremacy theory and stakeholder theory. Then, analyzed some typical research recent years from the motivation and effect of CSR in accounting studies. Then, discusses the current problems of corporate social responsibility information disclosure. Finally, this review put forward the prospect of CSR in the field of accounting.",

keywords = "CSR, accounting activity, accounting disclosure, stakeholder",

author = "Feng Fan and Wang Shixuan and Gao Jie and Sun Wei",

note = "Publisher Copyright: {\textcopyright} 2018 IEEE.; 15th International Conference on Service Systems and Service Management, ICSSSM 2018 ; Conference date: 21-07-2018 Through 22-07-2018",

year = "2018",

month = sep,

day = "13",

doi = "10.1109/ICSSSM.2018.8465082",

language = "英语",

isbn = "9781538651780",

series = "2018 15th International Conference on Service Systems and Service Management, ICSSSM 2018",

publisher = "Institute of Electrical and Electronics Engineers Inc.",

booktitle = "2018 15th International Conference on Service Systems and Service Management, ICSSSM 2018",

address = "美国",

}

Fan, F , Shixuan, W, Jie, G & Wei, S 2018, A Review of Corporate Social Responsibility in Accounting Studies. in 2018 15th International Conference on Service Systems and Service Management, ICSSSM 2018., 8465082, 2018 15th International Conference on Service Systems and Service Management, ICSSSM 2018, Institute of Electrical and Electronics Engineers Inc., 15th International Conference on Service Systems and Service Management, ICSSSM 2018, Hangzhou, China, 21/07/18. https://doi.org/10.1109/ICSSSM.2018.8465082

A Review of Corporate Social Responsibility in Accounting Studies. / Fan, Feng ; Shixuan, Wang; Jie, Gao et al.
2018 15th International Conference on Service Systems and Service Management, ICSSSM 2018. Institute of Electrical and Electronics Engineers Inc., 2018. 8465082 (2018 15th International Conference on Service Systems and Service Management, ICSSSM 2018).

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

TY - GEN

T1 - A Review of Corporate Social Responsibility in Accounting Studies

AU - Fan, Feng

AU - Shixuan, Wang

AU - Jie, Gao

AU - Wei, Sun

PY - 2018/9/13

Y1 - 2018/9/13

N2 - This study, based on the development history of CSR, defined the CSR, and introduce shareholders supremacy theory and stakeholder theory. Then, analyzed some typical research recent years from the motivation and effect of CSR in accounting studies. Then, discusses the current problems of corporate social responsibility information disclosure. Finally, this review put forward the prospect of CSR in the field of accounting.

AB - This study, based on the development history of CSR, defined the CSR, and introduce shareholders supremacy theory and stakeholder theory. Then, analyzed some typical research recent years from the motivation and effect of CSR in accounting studies. Then, discusses the current problems of corporate social responsibility information disclosure. Finally, this review put forward the prospect of CSR in the field of accounting.

KW - CSR

KW - accounting activity

KW - accounting disclosure

KW - stakeholder

UR - https://www.scopus.com/pages/publications/85054376587

U2 - 10.1109/ICSSSM.2018.8465082

DO - 10.1109/ICSSSM.2018.8465082

M3 - 会议稿件

AN - SCOPUS:85054376587

SN - 9781538651780

T3 - 2018 15th International Conference on Service Systems and Service Management, ICSSSM 2018

BT - 2018 15th International Conference on Service Systems and Service Management, ICSSSM 2018

PB - Institute of Electrical and Electronics Engineers Inc.

T2 - 15th International Conference on Service Systems and Service Management, ICSSSM 2018

Y2 - 21 July 2018 through 22 July 2018

ER -

Fan F , Shixuan W, Jie G, Wei S. A Review of Corporate Social Responsibility in Accounting Studies. In 2018 15th International Conference on Service Systems and Service Management, ICSSSM 2018. Institute of Electrical and Electronics Engineers Inc. 2018. 8465082. (2018 15th International Conference on Service Systems and Service Management, ICSSSM 2018). doi: 10.1109/ICSSSM.2018.8465082

A Review of Corporate Social Responsibility in Accounting Studies

Abstract

Publication series

Conference

UN SDGs

Keywords

Access to Document

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Cite this