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Accounting theories are the set of different anticipations, models and epistemology that are used by accountants of an organisation while studying different financial reporting principles.  Accounting within an organisation is very important activity to record all the transactions of a company in a particular report. Corporate social responsibility can be defined as the standpoint in which an organisation should aware of its positive or negative impacts on society or its environment (Corporate social responsibility, 2018). The main purpose of carrying out research is is to ascertain  Accounting in CSR. Two selected research articles for this report are corporate social responsibility research in accounting and How accounting and accountants may contribute in sustainability.

This project reports consist the reasons for selecting above mentioned two topics, explanation of purpose for choosing both the topics, similarities and differences between them and major implication of research which to inform external stakeholders.

Reasons for selecting research articles

Two topics are selected for this project reports that are corporate social responsibility in accounting and how accounting and accountants may contribute in sustainability. Corporate social responsibility refers to the liability of an organisation toward society and the impact of its business operations on surroundings or environment (Bennett, Schaltegger and Zvezdov, 2013). It is compulsory for public and private organisation to contribute a fixed percentage of its annual profits for welfare of society. Accounting is an activity which is performed by an accountant in which all the transactions are recorded in accounting books and than profits and losses are calculated for a particular year or period. Reasons for choosing these two topics are as follows:

Reason for selecting corporate social responsibility research in accounting:

  • This topic is selected because it may help to enhance business knowledge such as brand recognitions, financial performance, growth of an organisation, customer's loyalty toward particular brand etc.
  • It is selected because it may result in better knowledge of importance of corporate social responsibilities for different  organisations.
  • Reason behind selection of this article is that, it may help to get the information how companies identify risks and uncertainties with the help of corporate social responsibility deal with the same.

Reason for selecting How accounting and accountants may contribute in sustainability:

  • This article is selected to understand the importance of accounting and accountant for an organisation and how it may help to reduce the possibility of errors in accounting reports.
  • Reason for selecting this topic is to identify the important roles and duties of accountants within and organisation and how it is possible for accountant to perform duties and roles accurately and effectively.
  • It is selected to understand the concept of accounting and its roles to contribute in sustainability and to record financial and non financial information in books of accounting in systematic manner.

Explanation of purpose and research questions

Purpose of choosing Corporate social responsibility research in accounting:  This topic is selected for study because it may help to increase the knowledge of corporate social responsibility and role of organisation toward welfare of society. It also help to enhance the  cognition of different feedbacks from customers toward a particular product or company. It may facilitate the process of gathering informations of various companies that how they manage to identify possible risks or uncertainty for future with the help of corporate social responsibility. It research topic is chosen to determine that is it compulsory for every type of companies to contribute in CSR (Cheng, Ioannou and Serafeim, 2014).

Purpose for choosing How accounting and accountants may contribute in sustainability: Purpose of selecting this topic is to understand the basic concept of accounting and role of an accountant within an organisation. It is very helpful to improve the knowledge of accounting and how an accountant record the informations in books of accounting (McWilliams,  2015). This is chosen to identify that how accountants manage different activities like financial and non financial and record them properly in different books of accounting in systematic manner. Another purpose of selecting it is to figure out that how organisations choose best accounting system and accountant to contribute in sustainability.

Research questions:

Q1. Do the organisation contribute a fixed percentage of its net profits toward welfare of society?

Q2. Do Corporate social responsibility help to set a positive image of organisation in market?

Q3. Do the accountants of the company follow benchmark measure, to contribute in sustainability?

Q4. Do accountants of the organisation follow the standards of SASB (Sustainability accounting standards board)?

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Similarities and differences in both the studies

Similarities: Similarities in Corporate social responsibility research in accounting and  how accounting and accountant may contribute in sustainability are that both are related to social or environmental issues. In corporate social responsibility, an organisation have to contribute a fixed percentage of its profits toward society welfare and in sustainability an organisation identify it impacts on society whether it is positive or negative (Roy, and et. al., 2015). Another similarity is that both these functions are used by the organisations for long period of time. There is one more similarity in both the topics of research which is that the organisations use Corporate social responsibility and sustainability for organisational development, to achieve organisational goals and to set a positive image in the market by focusing on society or environmental welfare.

Differences: There are various differences in both the selected topics few of them are described under this report. The main difference is that in first topic which is corporate social responsibility research in accounting, the company try to spend a few amount from its profits toward environmental protection or welfare and in second topic which is, how accounting and accountants may contribute in sustainability, there is a increasing pressure on accountants and accounting to improve the integration of sustainability into decision making system of the corporations (Schaltegger and Burritt, 2017). The role of accounting is becoming more important in today's scenario when the insufficiency in the earthy resources and the difficulties of social issues has exaggerated for current and future generations.


  • Bennett, M. D., Schaltegger, S. and Zvezdov, D., 2013. Exploring corporate practices in management accounting for sustainability (pp. 1-56). London: ICAEW.
  • Cheng, B., Ioannou, I. and Serafeim, G., 2014. Corporate social responsibility and access to finance. Strategic management journal. 35(1). pp.1-23.
  • McWilliams, A., 2015. Corporate social responsibility. Wiley encyclopedia of management, pp.1-4.
  • Roy, S. K., and et. al., 2015. Corporate social responsibility. EduPedia Publications Pvt. Ltd..
  • Schaltegger, S. and Burritt, R., 2017. Contemporary environmental accounting: issues, concepts and practice. Routledge.
  • Schaltegger, S. and Csutora, M., 2012. Carbon accounting for sustainability and management. Status quo and challenges. Journal of Cleaner Production. 36. pp.1-16.