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JOURNAL OF LEADERSHIP, ACCOUNTABILITY AND ETHICS

Superfluity and Murkiness in the Understanding of Social Responsibility:

A Content Analysis

Author(s): Jaysinha S. Shinde, Raymond Wacker, Udaysinha S. Shinde, Zhenghong Jane Hou

Citation: Jaysinha S. Shinde, Raymond Wacker, Udaysinha S. Shinde, Zhenghong Jane Hou, (2011)Superfluity and Murkiness in the Understanding of Social Responsibility: A Content Analysis," Journal of Leadership, Accountability and Ethics, Vol. 8, Iss. 3, pp. 30- 42

Article Type: Research paper

Publisher: North American Business Press

Abstract:

The popularity of the concept of social responsibility makes it a pertinent area for research by accounting scholars. This paper analyzes the current usage and understanding of the concept of social responsibility. Using the definitions used in academia and industry a preliminary scale is developed to measure social responsibility. As a pilot study, this scale is administered to business owners. Based on the responses of 57 Business owners, the psychometric properties of the scale are tested and a conceptual model of the underlying dimensions of social responsibility is presented.