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.
Shinde, Jaysinha S.; Wacker, Raymond; Shinde, Udaysinha S.; and Hou, Zhenghong Jane, "Superfluity and Murkiness in the Understanding of Social Responsibility: A Content Analysis" (2011). Faculty Research & Creative Activity. Paper 13.