Csr - Literature Review Essay

13903 Words May 5th, 2016 56 Pages
Corporate Social Responsibility and Accounting
- A Literature Review

Master thesis in Financial Accounting
Fall semester 2012
Supervisor: Kristina Jonäll
Author: Ulla-Christel Götherström

Abstract
Master Thesis in Financial Accounting, School of Business, Economics and Law,
University of Gothenburg, fall semester 2012
Author: Ulla-Christel Götherström
Supervisor: Kristina Jonäll
Title: Corporate Social Responsibility and Accounting - A literature review.
Background and problem: Corporate Social Responsibility (CSR) is an area which has gained much attention the last 10-15 years. To satisfy various stakeholders, corporate social responsibility has increased its importance and often constitutes a substantial part of the
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The shareholder perspective, emphasizing the role of investors, tends to have little support. The gender perspective was pronounced and Men and women was the first category to be identified.
Awareness of ethical aspects is needed among firms when dealing with CSR and accounting.
Future research: New media channels, like facebook and twitter, have emerged recently and one question is how firms handle stakeholders via these new channels. To investigate how the area gender, CSR and accounting is shaped and if there are differences in adherents to stakeholder theory and shareholder theory in relation to gender is a question. To extend the literature review to more years would permit to see if there has been a change in dominance of theories. Finally, more student groups but business students are relevant to examine in how they meet CSR related issues in their education, and also how to educate today managers.
Keywords: corporate social responsibility, accounting, literature review, stakeholder theory.

Table of contents
1 INTRODUCTION .............................................................................................................................................. 1
BACKGROUND AND PROBLEM

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