中国会计师事务所企业社会责任量表的开发与验证

发布时间：2018-10-18 14:04

【摘要】：企业社会责任量表是学术界开展企业社会责任领域量化研究,从业者评估企业社会责任实践的有力工具。文章首次在中国情境下开发出信度与效度良好的量表,用以衡量会计师事务所员工对企业社会责任的认知情况。基于对国内会计师事务所合伙人及经理的访谈,然后采用175个有效数据进行测量,开发出的量表中包含21个描述项目共三个维度:(1)道德法律责任;(2)慈善责任;(3)人文责任。道德法律责任方面涉及遵守职业道德原则、遵守会计准则与标准以及依据法律法规提供审计服务,这种基本责任反映了会计职业的社会义务;慈善责任关注的是通过自愿性工作(例如捐赠等)促进社会的改善,这一发现与现有文献相一致;人文责任是指会计师事务所保护和促进员工福利,显现出中国企业社会责任的独特特征。最后讨论了此量表在理论与实践中的应用与未来研究的方向。
[Abstract]:Corporate social responsibility scale is a powerful tool for the academic circles to carry out quantitative research in the field of corporate social responsibility and evaluate the practice of corporate social responsibility. For the first time, a scale of good reliability and validity has been developed in Chinese context to measure the cognition of accounting firm staff to corporate social responsibility (CSR). Based on the interviews with the partners and managers of accounting firms in China, and then using 175 valid data to measure, the developed scale contains 21 description items in three dimensions: (1) moral liability; (2) Charitable responsibility; (3) Human responsibility. Moral legal responsibility involves following the principles of professional ethics, abiding by accounting standards and standards, and providing audit services according to laws and regulations. This basic responsibility reflects the social obligations of the accounting profession; Philanthropic responsibility is concerned with promoting social improvement through voluntary work (such as giving), a finding consistent with existing literature; human responsibility refers to the protection and promotion of employee welfare by accounting firms. It shows the unique characteristics of corporate social responsibility in China. Finally, the application of the scale in theory and practice and the direction of future research are discussed.
【作者单位】：北京联合大学商务学院;西苏格兰大学商学院;
【基金】：教育部人文社会科学规划基金项目(13YJA630090)
【分类号】：F233;F270

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