摘要
企业社会责任量表是学术界开展企业社会责任领域量化研究,从业者评估企业社会责任实践的有力工具。文章首次在中国情境下开发出信度与效度良好的量表,用以衡量会计师事务所员工对企业社会责任的认知情况。基于对国内会计师事务所合伙人及经理的访谈,然后采用175个有效数据进行测量,开发出的量表中包含21个描述项目共三个维度:(1)道德法律责任;(2)慈善责任;(3)人文责任。道德法律责任方面涉及遵守职业道德原则、遵守会计准则与标准以及依据法律法规提供审计服务,这种基本责任反映了会计职业的社会义务;慈善责任关注的是通过自愿性工作(例如捐赠等)促进社会的改善,这一发现与现有文献相一致;人文责任是指会计师事务所保护和促进员工福利,显现出中国企业社会责任的独特特征。最后讨论了此量表在理论与实践中的应用与未来研究的方向。
This paper seeks to develop a reliable and valid scale to measure employee perceptions of corporate social responsibility（ CSR） in relation to accountancy firms operating in China. Exploratory research,including interviews with partners and managers in accountancy firms and consultation with academic and professional experts,was conducted to develop and refine scale items. Psychometric assessment was undertaken using data collected from 175 professional accountants in China. The resulting scale contains 21 items describing three dimensions：（ 1） ethical-legal responsibility;（ 2） philanthropic responsibility; and（ 3） humanistic responsibility. Ethical legal responsibility involves observing ethical principles,observing accounting standards,and providing audit services in accordance with laws and regulations. Such basic responsibilities reflect the social obligations of the accounting profession. Philanthropic responsibility concerns social improvement by the promotion of voluntary services（ such as donations）. This finding is consistent with the existing literature. Human responsibility means the accounting firms protect and promote employee benefits,which shows the unique characteristics of Chinese corporate social responsibility. Theoretical and practical implications are discussed along with avenues for future research.
出处
《商业经济与管理》
CSSCI
北大核心
2017年第11期73-83,共11页
Journal of Business Economics
基金
教育部人文社会科学规划基金项目(13YJA630090)
关键词
企业社会责任
会计师事务所
量表
员工感知
corporate social responsibility （ CSR）
accountancy firm
scale
employee perceptions
