The role of management accounting in corporate social responsibility measures: experience with the financial services industry
by Md. Mostaque Hussain
International Journal of Business Governance and Ethics (IJBGE), Vol. 2, No. 1/2, 2006

Abstract: Recent management accounting (MA) studies demonstrate the need for multi-dimensional performance, specially non-financial performance (NFP) measures. Contemporary academics and practitioners have also demonstrated that measuring/managing NFP in service organisations is more challenging than in manufacturing organisations. However, not a single study of the role of MA in measuring corporate social responsibility (CSR) in the financial services industry (FSI) has yet been reported, although CSR is an important element of NFP. This study attempts to investigate the role of MA in measuring CSR in various financial institutions in Finland, Sweden and Japan. The results of this study reveal that the management of the studied organisation put more emphasis on financial performance measurement and comparatively less on NFP measurement. CSR is considered important in some banks, but MA plays a relatively small role in the measurement of these elements. The empirical findings of this study point to areas for future research.

Online publication date: Thu, 30-Mar-2006

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Business Governance and Ethics (IJBGE):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com