Research Information System
Journal of Modern Accounting and Auditing, vol.9, no.12, pp.1678-1687, 2013 (Peer-Reviewed Journal)
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 information systems.