Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
1003939 | The British Accounting Review | 2016 | 13 Pages |
Abstract
This paper examines the corporate social responsibility (CSR) reporting undertaken by the 20 largest professional accounting firms in the United Kingdom. Professional service firms are knowledge-intensive organisations, eager to communicate their legitimacy, status and reputation, to an external world. These social evaluations (prestige) allow them to enhance their intellectual capital and consequently charge premium fees and, effectively increasing partner wealth. This investigation undertakes a content analysis of firms' annual reviews, corporate social responsibility reports, websites, and recruitment literature.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Angus Duff,