Theoretical Foundations of Corporate Social Responsibility and Research Paradigms in Professional Accounting

Subject Areas : Management Accounting

یحیی حساس یگانه ¹ , قدرت اله برزگر ²

1 - مسئول مکاتبات
2 - ندارد

Received: 2014-05-03 Accepted : 2014-07-11 Published : 2014-10-12

Keywords: Corporate social responsibilit, the theoretical, research paradigm, the&#x0D, &#x0D, accounting profession,

Abstract :

Wave of financial scandals and the collapse of large companies such as Enron , ArthurAndersen and WorldCom in the early twenty-first century , shows evidence of unethical andirresponsible business practices of the social dimension , and on the other hand , the influenceof corporations on global concerns and expectations of stakeholders are considered one of thebusiness units in the population is rising . Due to the effect of companies , led to theemergence of new and important concept in business literature is called social responsibilityand corporate sustainability .are .This paper describes the evolutionary process of the first generation of corporate socialresponsibility , an overview of the concepts , definitions , and also aspects of corporate socialresponsibility and sustainability reporting and disclosure in the words of the domain ofdominant should be presented.