Relationships of Corporate Social Responsibility (CSR) with Accounting Information Systems: A Study


AKSOYLU S.

Journal of Modern Accounting and Auditing, vol.9, no.12, pp.1678-1687, 2013 (Refereed Journals of Other Institutions)

  • Publication Type: Article / Article
  • Volume: 9 Issue: 12
  • Publication Date: 2013
  • Title of Journal : Journal of Modern Accounting and Auditing
  • Page Numbers: pp.1678-1687

Abstract

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.