Journal of Business Ethics 66 (2-3):157-167 (2006)

Abstract
The results of a survey of 272 practicing accountants and 374 accounting students enrolled in six universities are analyzed. Differences and similarities between the two groups with regard to their attitudes toward corporate social responsibility are examined. The results indicate that the students exhibit greater concern about the ethical and discretionary components of corporate responsibility and a weaker orientation toward economic performance. No significant differences between the two groups were observed with respect to the legal dimension of corporate social responsibility. Some explanations as well as limited generalizations and implications are developed.
Keywords social responsibility  business ethics  accountants
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Reprint years 2006
DOI 10.1007/s10551-005-5572-4
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CEO Incentives and Corporate Social Performance.Jean McGuire, Sandra Dow & Kamal Argheyd - 2003 - Journal of Business Ethics 45 (4):341 - 359.
Teaching Business Ethics.Jeffrey Gandz & Nadine Hayes - 1988 - Journal of Business Ethics 7 (9):657 - 669.

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