Akademik Məlumat İdarəetmə Sistemi
Multidisciplinary Reviews, 2024 (Peer-Reviewed Journal)
The purpose of this article is to evaluate the relationship between corporate social responsibility (CSR) and accounting. It aims to highlight the significance of CSR in today's business environment, emphasising the importance of businesses fulfilling their legal, moral, economic, and voluntary responsibilities. Today's businesses are trying not only to make profit but also to fulfil their social responsibilities for society, shareholders and the environment. The fact that businesses fulfil their legal, moral, economic and voluntary responsibilities leads to an increase in social peace and welfare. Financial status is an important determinant in fulfilling these responsibilities. Therefore, the role of accounting is important because it assists in the production of financial information and decision-making. Providing accurate and reliable financial information about the business to the public is important in fulfilling corporate social responsibility, and therefore, the role of accounting is increasing. Professional accountants should be aware of the social responsibility of accounting and should work to fulfil this responsibility.