Corporate social responsibility reporting in professional accounting firms

Research output: Contribution to journalArticle

Abstract

This paper examines the corporate social responsibility (CSR) reporting undertaken by the 20 largest professional accounting firms in the United Kingdom. Professional service firms are knowledge-intensive organisations, eager to communicate their legitimacy, status and reputation, to an external world. These social evaluations (prestige) allow them to enhance their intellectual capital and consequently charge premium fees and, effectively increasing partner wealth. This investigation undertakes a content analysis of firms' annual reviews, corporate social responsibility reports, websites, and recruitment literature.
Original languageEnglish
Pages (from-to)74-86
Number of pages13
JournalThe British Accounting Review
Volume48
Issue number1
DOIs
Publication statusPublished - Mar 2016

Fingerprint

Corporate Social Responsibility
Accounting firms
Social evaluation
Web sites
Premium
Intellectual capital
Prestige
Content analysis
Charge
Wealth
Legitimacy
Professional service firms
Fees

Keywords

  • accounting firms
  • corporate social responsibility
  • disclosure
  • content analysis

Cite this

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Corporate social responsibility reporting in professional accounting firms. / Duff, Angus.

In: The British Accounting Review, Vol. 48, No. 1, 03.2016, p. 74-86.

Research output: Contribution to journalArticle

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