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Relationships of Corporate Social Responsibility (CSR) With Accounting Information Systems A Study 被引量:1

Relationships of Corporate Social Responsibility (CSR) With Accounting Information Systems A Study
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摘要 The objectives of the present study are to put forth the concept of corporate social responsibility (CSR) in Turkey (Kayseri) and to examine research on this concept and the relationships between CSR and accounting information systems. Research data were gathered from 100 accounting managers who work in businesses with 250 or more employees in Kayseri. The dimensions of CSR were considered as business policies, environmental policies, market policies, and social policies, and the effects of these factors on accounting information systems were tested. Market policies and social policies dimensions of CSR had no significant impact on accounting information systems. Business policies and environmental policies dimensions of CSR had significant impacts on accounting information systems. Two basic conclusions were drawn from the current study: The business policy dimension of CSR had significant impacts on accounting information systems; the business policy and environmental policy dimensions of CSR together had significant impacts on accounting intbrmation systems.
作者 Semra Aksoylu
机构地区 Erciyes University
出处 《Journal of Modern Accounting and Auditing》 2013年第12期1678-1686,共9页 现代会计与审计(英文版)
关键词 corporate social responsibility (CSR) level of social responsibility information management accounting information system 企业社会责任 会计信息系统 CSR 社会政策 环境政策 环保政策 经营方针 土耳其
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