The Interaction Between Corporate Social Responsibility and Accounting: A Survey on Listed Companies in Corporate Governance Index in Turkey


DAŞTAN A. , BELLİKLİ U.

ESKISEHIR OSMANGAZI UNIVERSITESI IIBF DERGISI-ESKISEHIR OSMANGAZI UNIVERSITY JOURNAL OF ECONOMICS AND ADMINISTRATIVE SCIENCES, cilt.10, ss.177-208, 2015 (ESCI İndekslerine Giren Dergi) identifier

  • Cilt numarası: 10 Konu: 1
  • Basım Tarihi: 2015
  • Dergi Adı: ESKISEHIR OSMANGAZI UNIVERSITESI IIBF DERGISI-ESKISEHIR OSMANGAZI UNIVERSITY JOURNAL OF ECONOMICS AND ADMINISTRATIVE SCIENCES
  • Sayfa Sayıları: ss.177-208

Özet

The aim of this study is to examine the interaction between the corporate social responsibility and accounting through accounting information system, accounting education and accounting as a profession and the data of the companies obtained the study analyzes this interaction by using data from BIST Corporate Governance Index (XKURY). In order to conduct the study, the data of the companies registered in the BIST Corporate Governance Index (XKURY) database are analayzed through statistical and econometric analyses. The corporate social responsibility index values of these companies were computed, the corporate governance rating reports were examined, and the regression and correlation analyses were performed. Resuls showed that the corporate social responsibility indicators of the companies were related in a positive way with the market value/book value rates. Moreover, the study found that accounting contributed to the economic, legal, ethical and voluntary responsibilities of companies.