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.
| Translated title of the contribution | Measuring corporate social responsibility of accountancy firms: a scale development study |
|---|---|
| Original language | Chinese |
| Pages (from-to) | 73-83 |
| Number of pages | 11 |
| Journal | Journal of Business Economics |
| Volume | 37 |
| Issue number | 11 |
| Publication status | Published - 15 Nov 2017 |
Keywords
- corporate social responsibility (CSR)
- accountancy firm
- scale
- employee relations
