Document Type


Publication Date

January 2011


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.

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