Corporate Social Responsibility: A Comparative Analysis of Perceptions of Practicing Accountants and Accounting Students

The results of a survey of 272 practicing accountants and 374 accounting students enrolled in six universities are analyzed. Differences and similarities between the two groups with regard to their attitudes toward corporate social responsibility are examined. The results indicate that the students exhibit greater concern about the ethical and discretionary components of corporate responsibility and a weaker orientation toward economic performance. No significant differences between the two groups were observed with respect to the legal dimension of corporate social responsibility. Some explanations as well as limited generalizations and implications are developed. Nabil Ibrahim is the Grover Maxwell Professor of Business Administration at Augusta State University, Augusta, Georgia. He teaches courses in Strategic Management and Applied Statistics. Dr.Ibrahim’s articles have appeared in the Journal of Business Ethics, Health Care Management Review, the Journal of Applied Business Research, as well as many other journals and proceedings. John Angelidis is Professor and Chair, Department of Management, St. John’s University, New York, NY. He teaches courses in Strategic Management and International Business. Dr. Angelidis has published articles in the Journal of Business Ethics, Business Review, the International Journal of Commerce and Management as well as many other journals and proceedings. Donald P. Howard is an Associate Professor of Management at Augusta State University, Augusta, Georgia. He teaches courses in Strategic Management and Entrepreneurship. His articles have appeared in a number of journals such as the Journal of Business Ethics, Journal of Applied Case Research, and Health Care Management Review, as well as many proceedings.