Measuring corporate social responsibility of accountancy firms: a scale development study

Translated title of the contribution: Measuring corporate social responsibility of accountancy firms: a scale development study

Tongtong Wang, Xin Guo

Research output: Contribution to journalArticle

Abstract

This paper seeks to develop a reliable and valid scale to measure employee perceptions of corporate social responsibility (CSR) in relation to accountancy firms operating in China. Exploratory research, including interviews with partners and managers in accountancy firms and consultation with academic and professional experts, was conducted to develop and refine scale items. Psychometric assessment was undertaken using data collected from 175 professional accountants in China. The resulting scale contains 21 items describing three dimensions: (1) ethical-legal responsibility; (2) philanthropic responsibility; and (3) humanistic responsibility. Theoretical and practical implications are discussed along with avenues for future research.
Original languageChinese
Pages (from-to)73-83
Number of pages11
JournalJournal of Business Economics
Volume37
Issue number11
Publication statusPublished - 15 Nov 2017

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Keywords

  • corporate social responsibility (CSR)
  • accountancy firm
  • scale
  • employee relations

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