Exploring corporate social responsibility of accounting firms: interview evidence from China

Xin Guo, Tongtong Wang

Research output: Contribution to conferencePaper

Abstract

This paper seeks to explore the corporate social responsibility (CSR) work conducted by accountancy firms in China; it does this by undertaking interviews with 16 partners and managers with a CSR remit in Beijing. The objectives of the paper are to: (i) explore the scope of CSR activities conducted by accountancy firms; (ii) understand managers’ normative views of the CSR of accountancy firms in China; (iii) identify motivations for accountancy firms’ engagement in these CSR activities; and (iv) discuss challenges of developing CSR work by accountancy firms in China. The findings show that the internal managers’ views of what CSR should be for accountancy firms in China extend beyond the conventional understanding of CSR in the West. Specifically, the need to ‘do the job well’, i.e. complying with business and professional ethics and abiding by accountancy and auditing standards, is viewed as a core attribute of the CSR practised by accountancy firms and a key contribution that they can make to society. Some good management practices, including respecting client privacy and providing good customer service, are viewed as the CSR of accountancy firms in the Chinese setting. Evidence also exists that there are differences between major international accountancy firms and Chinese domestic firms concerning their CSR work.
Original languageEnglish
Publication statusPublished - 2014
EventBritish Academy of Management Annual Conference 2014: The Role of the Business School in Supporting Economic and Social Development - University of Ulster, Belfast, United Kingdom
Duration: 9 Sep 201411 Sep 2014
https://www.bam.ac.uk/civicrm/event/info?id=1971&reset=1 (Conference website)

Conference

ConferenceBritish Academy of Management Annual Conference 2014
Abbreviated titleBAM2014
CountryUnited Kingdom
CityBelfast
Period9/09/1411/09/14
Internet address

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Guo, X., & Wang, T. (2014). Exploring corporate social responsibility of accounting firms: interview evidence from China . Paper presented at British Academy of Management Annual Conference 2014, Belfast, United Kingdom.