CORPORATE SOCIAL RESPONSIBILITY ACCOUNTING PRACTICES

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dc.contributor.authorGODWIN IDOKO, OBEYA,
dc.date.accessioned2014-02-20T14:28:06Z
dc.date.available2014-02-20T14:28:06Z
dc.date.issued1998-08
dc.descriptionA Thesis Presented to the Post-Graduate School, Ahmadu Bello University, Zaria in partial fulfilment of the requirements for the Degree of MASTER OF SCIENCE (Accounting and Finance). August 1998en_US
dc.description.abstractCorporate social responsibility is a new dimension of the ever-widening sphere of management theory and practice. Since the conceptualization of the modern business enterprise as an institution with social responsibilities, corporate involvement in social programmes have become a common phenomenon. Accounting theory and practice are not left behind in these development. Corporate social responsibility accounting, similarly, is a new dimension in accounting theory and practice. One unique feature in accounting development is the progressive interdependence between the theory and practice of accounting. In other words, theory originating from practice and afterwards improving practice. Hence, this study is a systematic evaluation of corporate social responsibility accounting practices in the absence of a unified theory on it in order to assess the possibility of formulating one. The study is therefore aimed at: i) determining how social responsibility expenditures are accounted for and their disclosure in the annual reports and financial statements; ii) determining the extent and pattern of involvement in social responsibility programmes by companies; iii) determining the impact of legislation on social responsibility accounting practices and iv) determining the adequacy or otherwise of existing practices of accounting for corporate social responsibility performance. The study involves the content analysis of annual reports and financial statements of 90 IK listed companies and limited interviews with professional accountants The study found that current accounting practices for corporate social responsibility are inadequate for in the light of existing theories. It therefore sought modification to the value-added statement, and the method of valuing goodwillen_US
dc.identifier.urihttps://kubanni.abu.edu.ng/handle/123456789/2217
dc.language.isoenen_US
dc.subjectCORPORATE,en_US
dc.subjectSOCIAL,en_US
dc.subjectRESPONSIBILITY,en_US
dc.subjectACCOUNTING,en_US
dc.subjectPRACTICES:en_US
dc.titleCORPORATE SOCIAL RESPONSIBILITY ACCOUNTING PRACTICESen_US
dc.typeThesisen_US
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