CSR activities and practices in small and medium-sized accountancy firms in Australia and Malaysia

Sujana Adapa

Abstract

Research into the concept of Corporate Social Responsibility (CSR) relating to large corporate and multinational organisations has gained momentum in recent years. However, there has been a lack of attention in the existing literature in relation to the extent of the application of CSR practices and activities in Small and Medium Sized Enterprises (SMEs). There is also an assumption that SMEs do not engage in any sort of CSR-based activities due to the size of their businesses. This study presents findings from an Australian and Malaysian perspective by collecting data from 34 qualitative in-depth interviews from practicing accountants in Sydney and in Kuala Lumpur. Results indicated that the extent of adoption of CSR activities and stakeholder identification varied across four firm structures defined as micro-sized, family-owned, small-sized and medium sized accountancy firms.

Original language	English
Pages	15-15
Publication status	Published - 2014
Event	SEAANZ 2014 Conference: 27th Annual Small Enterprise Association of Australia and New Zealand Conference - Sydney, Australia Duration: 16 Jul 2014 → 18 Jul 2014

Conference

Conference	SEAANZ 2014 Conference: 27th Annual Small Enterprise Association of Australia and New Zealand Conference
City	Sydney, Australia
Period	16/07/14 → 18/07/14

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 12 Responsible Consumption and Production

Keywords

Entrepreneurship
Small Business Management
Business and Management

Access to Document

https://hdl.handle.net/1959.11/15397

Handle.net

Persistent link

Cite this

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title = "CSR activities and practices in small and medium-sized accountancy firms in Australia and Malaysia",

abstract = "Research into the concept of Corporate Social Responsibility (CSR) relating to large corporate and multinational organisations has gained momentum in recent years. However, there has been a lack of attention in the existing literature in relation to the extent of the application of CSR practices and activities in Small and Medium Sized Enterprises (SMEs). There is also an assumption that SMEs do not engage in any sort of CSR-based activities due to the size of their businesses. This study presents findings from an Australian and Malaysian perspective by collecting data from 34 qualitative in-depth interviews from practicing accountants in Sydney and in Kuala Lumpur. Results indicated that the extent of adoption of CSR activities and stakeholder identification varied across four firm structures defined as micro-sized, family-owned, small-sized and medium sized accountancy firms.",

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AB - Research into the concept of Corporate Social Responsibility (CSR) relating to large corporate and multinational organisations has gained momentum in recent years. However, there has been a lack of attention in the existing literature in relation to the extent of the application of CSR practices and activities in Small and Medium Sized Enterprises (SMEs). There is also an assumption that SMEs do not engage in any sort of CSR-based activities due to the size of their businesses. This study presents findings from an Australian and Malaysian perspective by collecting data from 34 qualitative in-depth interviews from practicing accountants in Sydney and in Kuala Lumpur. Results indicated that the extent of adoption of CSR activities and stakeholder identification varied across four firm structures defined as micro-sized, family-owned, small-sized and medium sized accountancy firms.

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KW - Small Business Management

KW - Business and Management

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T2 - SEAANZ 2014 Conference: 27th Annual Small Enterprise Association of Australia and New Zealand Conference

Y2 - 16 July 2014 through 18 July 2014

ER -