Proposed accounting framework to support companies in achieving social responsibility of supporting companies with an exploratory study

 
This paper aims to propose a framework that can enable companies to achieve social responsibility from an ethical perspective. Literature review of related field revealed failure of traditional (conventional) accounting systems in realization of corporate social responsibility. This is mainly due to the lack of mandatory incorporation of ethical issues and values ​​within the strategy and vision of the company. Ethical values ​​are therefore an important factor that can be incorporated into the company's strategy, enabling them to achieve social responsibility. Based on the foregoing, a framework was proposed to support companies in achieving social responsibility from an ethical perspective. In addition, a survey of number of accountants in many industrial companies was conducted to verify the proposed framework and to answer the research questions. Conclusions drawn from current study includes the importance of incorporating ethical values ​​into all transactions carried out by the company, whether internal or external; incorporating these values ​​into the strategy of the company; in addition to the importance of commitment to them, which helps companies to achieve social responsibility. Finally, most important findings, recommendations and future research fields are presented.