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SOCIAL RESPONSIBILITY ACCOUNTING FOR BUSINESSES
Abstract
The literature review conducted for this study indicates many persons believe businesses should be socially responsive to society, and that a systematic assessment of this responsiveness is desirable. But if Certified Public Accountants (CPAs) do not feel this is true, or if they feel accountants should not be involved, then it may be to the profession's benefit not to devote additional time and energy to this topic. With this in mind, the study had two primary objectives: (1) to determine if CPAs feel a need exists for a systematic assessment and reporting of business' involvement in social activities, and (2) to determine the role, if any, CPAs believe the accounting profession should assume in this assessment. To obtain the opinions of the CPAs, questionnaires were mailed to 970 members whose names were selected randomly from the American Institute of Certified Public Accountants' official List of Members. Major findings and implications of the research indicate that: (1) CPAs seem more comfortable with Social Responsibility Accounting for Businesses (SRAFB) in 1982 compared with ther feelings in the mid-1970's. Even though they feel many serious problems remain, the survey indicates CPAs do not think SRAFB should be a dead issue. (2) CPAs have mixed feelings about the role accountants should have in SRAFB. Many believe management accountants should be involved but that public accountants should not be. External reporting of social information in general, and independent attestation in particular, are not favored by CPAs. Four of five CPAs maintain SRAFB is not relevant for users of financial statements. (3) CPAs believe businesses should have a degree of social responsibility that goes beyond legal requirements. They generally feel this responsibility is personal to each business and should not be regulated by "outsiders" such as the Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board. (4) The opinions and attitudes of the CPAs surveyed are substantially independent of the following demographic variables: age, education, sex, population of town where working, length of time in profession, current position held, and amount of work subject to SEC regulations.
Subject Area
Accounting
Recommended Citation
HURLEY, JAMES FRANK, "SOCIAL RESPONSIBILITY ACCOUNTING FOR BUSINESSES" (1982). ETD collection for University of Nebraska-Lincoln. AAI8306485.
https://digitalcommons.unl.edu/dissertations/AAI8306485