دانلود رایگان ترجمه مقاله مسئولیت های اجتماعی حسابداری و بقای شرکت – 2011

مسئولیت های اجتماعی حسابداری و بقای شرکت: شواهد به دست آمده از کسب و کار های دارای ISO 14000 در تایلند

SOCIAL RESPONSIBILITY ACCOUNTING AND FIRM SURVIVAL: EVIDENCE FROM ISO 14000 BUSINESSES IN THAILAND

چکیده

Abstract

This research expands previous studies on social responsibility accounting (SRA) by using organization behavior perspective that provides additional evidence about the role of social responsibility accounting on firm survival. As a result, the main purpose of this research is to investigating the role of antecedents and consequences of SRA. Moreover, it aims to examine the moderating effect of social mindset, accounting experience and corporate-stakeholder relations on this research conceptual model. Data are collected from 83 accounting managers of the ISO 14000 businesses in Thailand. OLS regression is used for data analysis. Over all, the results indicate that, the greater on SRA (environmental value awareness reporting and social responsiveness for accounting outcomes) has the greater in accounting disclosure quality, customer participation and stakeholder reliability. Moreover, the findings indicate that greater in customer participation and stakeholder reliability has leads to greater corporate well- known, organization image and firm survival. Especially, greater organization image indicates that it leads lead to firm survival. In addition, over all the higher in four antecedents (executive vision for sustainability, competition circumstance force, corporate social learning, and competition circumstance force) it leads to the higher on SAR (environmental value awareness reporting, regulation related accounting compliance). Finally, the moderating effect of accounting experience has an effect on accounting disclosure quality, customer participation and stakeholder reliability. Social mindset has a moderating effect among these antecedents in which it can enhance value awareness reporting and regulation related accounting compliance willingness. Surprisingly, the moderating influences of corporate-stakeholder relations do not have impacts on these variables.

Keywords: Social Responsibility Accounting; Accounting Disclosure Quality; Customer participation; Stakeholder Reliability; Corporate Well-know; Organization Image; Executive Vision for Sustainable; Governance Practice Culture; Corporate Social Learning; Competition Circumstance Force; Social mindset; Accounting Experience; Corporate-Stakeholder Relations

1. INTRODUCTION

In the last decade, the research studies have been related with an impact factor on global economic, social and increasing environment crisis. This indicates that the problems such as those in humanity and organization behaviors lacked the responsibility that lead to an essential requisitioning of traditional economic, ethical and accounting assumptions (Jones, 2010). Then, organizations are concerned to protect and resolve the problems such as promoting the corporate social responsibility (CSR) (Caroll, 1991,). The principles of CSR include (1) codes of conduct, standards, and principles; (2) credible verification, monitoring, and certification services that ensure that companies are doing what they say they are doing; and (3) generally accepted reporting systems for environmental, social, and governance issues related to corporations (Waddock, 2006). CSR on base the core of business success, because it is integrative between social and economic benefit awareness, that the change on business role concerning on society and environment impacts. In pursuit of the aim to responsibility on social and environmental, the balance on economic, social, environmental and political is increasing on global business role. It leads to the survival of economic system (Pattern, 2002). Thus, the accounting role has provided concerns on recognizing about social and environmental activities via accounting role encompassing the recognizing, recording, summarizing, and reporting information associated with social, environmental and human resource called Social Responsibility Accounting (SRA). SRA information contribution is used to support stakeholders for decision making that SRA is well known on global business that has provided social, environmental and humanity information corporate exhibit to comprehensively information, trure, reliability, and looking forward information so as to enhance the firm survival in the long-term. For the challenge on SRA research to investigate.

مسئولیت های اجتماعی حسابداری و بقای شرکت: شواهد به دست آمده از کسب و کار های دارای ISO 14000 در تایلند

SOCIAL RESPONSIBILITY ACCOUNTING AND FIRM SURVIVAL: EVIDENCE FROM ISO 14000 BUSINESSES IN THAILAND