CSR Accounting Position in the Accounting Thought and the Development of the Empirical Research in this Field
The CSR represents today one of the main concerns of the corporates, and its effects touched even the accounting domain, and that was reflected on the new accounting approaches established, for the aim of providing informations about the corporates commitment to their social responsibilities. In th...
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| Format: | Article |
| Language: | Arabic |
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Ziane Achour University of Djelfa
2020-03-01
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| Series: | آفاق للعلوم |
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| Online Access: | http://afak-revues.net/index.php/afak/article/view/706 |
| Summary: | The CSR represents today one of the main concerns of the corporates, and its effects touched even the accounting domain, and that was reflected on the new accounting approaches established, for the aim of providing informations about the corporates commitment to their social responsibilities. In the same context, the empirical research in the CSR accounting witnesses a big development in quality and quantity, and we have make a historical presentation for the development of the empirical research in CSR accounting during the period 1970-2006, and showing the main characteristics.
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| ISSN: | 2507-7228 2602-5345 |