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

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.