AN ASSESSMENT OF THE PRACTICE OF SOCIAL RESPONSIBILITY ACCOUNTING BY FIRMS IN KENYA: A CASE STUDY OF SAFARICOM KENYA

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2016-11-02 DOI:10.47941/JACC.15

J. Wahome

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引用次数: 1

Abstract

Purpose: This study was an assessment of the practice of corporate social responsibility accounting by firms in Kenya in the case of Safaricom Kenya. Methodology: A case study design was appropriate for this study. The population used in this study entailed all the 1850 employees of safaricom. Judgmental sampling was used to select the respondents i.e. 24 in number, 8 respondents from the finance department, 8 respondents from the public relations department, 4 respondents from the sales department and 4 committee members of the Safaricom foundation. Primary data was collected by the use of a questionnaire and was the main data used in the research. The data collected was analyzed by use of inferential statistics. In particular, frequency tables, averages and percentages were used. The data was then presented using tables, graphs and charts. Results: The study findings showed that to a large extent, environmental management of the production process and environmental policy were issues reported in the safaricom CSR report. In addition, climate protection and energy eco-efficiency were reported in the safaricom CSR reports to a low extent respectively. Furthermore, its practice of CSR was driven by a genuine concern for creating shareholders wealth (business case) as well as engagement and accountability. It was also observed that another motive for practicing CSR was PR based (striving to better than competitors). However, some of the challenges facing accounting for social responsibility (social accounting) were related to verifiability requirements, comparability requirements, training requirements, standardization requirements, and quantification requirements. Unique contribution to theory, practice and policy: The study recommended that Safaricom should maintain its trend for addressing corporate social responsibility issues and come up with measures that can be used to make social accounting in the firm to be less costly. The researcher recommended an investigative study to establish the level of usefulness of the CSR reports to various users. In addition, a correlation and a regression study explaining the relationship between CSR and firms financial performance would be in order.

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对肯尼亚公司社会责任会计实践的评估:以肯尼亚safaricom为例

目的:本研究是肯尼亚公司在Safaricom肯尼亚案例中企业社会责任会计实践的评估。方法:本研究采用案例研究设计。在这项研究中使用的人口包括safaricom的所有1850名员工。采用判断抽样的方法选择受访者，即24人，8人来自财务部门，8人来自公共关系部门，4人来自销售部门和4名Safaricom基金会委员会成员。主要数据是通过问卷调查收集的，是研究中使用的主要数据。收集到的数据用推理统计学进行了分析。特别是使用了频率表、平均值和百分比。然后用表格、图形和图表来展示数据。结果:研究结果表明，生产过程的环境管理和环境政策在很大程度上是safaricom企业社会责任报告中报告的问题。此外，safaricom企业社会责任报告中对气候保护和能源生态效率的报道程度较低。此外，它的企业社会责任实践是由真正关心为股东创造财富(商业案例)以及参与和问责制驱动的。我们还观察到，企业社会责任实践的另一个动机是基于PR(努力比竞争对手更好)。然而，社会责任会计(社会会计)面临的一些挑战与可验证性要求、可比性要求、培训要求、标准化要求和量化要求有关。对理论、实践和政策的独特贡献:该研究建议Safaricom应保持其解决企业社会责任问题的趋势，并提出可用于降低公司社会会计成本的措施。研究人员建议进行调查研究，以确定企业社会责任报告对不同用户的有用程度。此外，相关和回归研究解释企业社会责任和企业财务绩效之间的关系将是有序的。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.