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008 131031s2011 vm |||||||||||||||||vie||
040 _aISVNU
_bvie
_cISVNU
_eaaacr2
041 0 _avie
044 _avm
082 7 4 _a657
_223
090 _a657
_bVU-M 2011
100 1 _aVũ, Thị Mai
245 1 0 _aSocial accounting in Vietnam : A study of its importance :
_bKhóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán /
_cVũ Thị Mai ; Nghd. : Lê Văn Liên
260 _aHà Nội :
_bKQT,
_c2011
300 _a63 tr. +
_e1 CD-ROM
502 _aKhóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2011
520 _aOver recent years, the role of business organizations within society has received increasing attention, and the expectations towards these organizations have increased accordingly. The term that has been coined for these expectations is corporate social responsibility (CSR) or social accounting (SA) (Schouten and Remme 2006). Nowadays, it is generally recognized that SA is of strategic importance to ensure long-term business competitiveness and success. Its potential is enormous in the areas of employee performance, cooperation among other stakeholders (business partners, investors, consumers, suppliers) and an engine of economic growth (Lamy 2002). So, the stakeholders’ views on SA performance of business are enormous, and the key responsibility in this performance goes to the managers, consumers, investors. This paper examines the perception of manager, consumer and investor on SA performance of corporations in Viet Nam. The results of the study suggest that there is strong support for SA from managers and a growing awareness among consumers and investors. Nevertheless, the difference between the way people understand and their action caused they are not eager to support for SA issues such as lack of SA system from firm, some relevant barriers (living expenses, low CSR communication tools). However, with highly positive attitude toward SA and the willingness to learn about SA of people, SA concept and practice will be popular and developed further in the future.
653 _aK5AH2
653 _aKế toán
653 _aKhóa luận chương trình HELP
653 _aQuản trị kinh doanh
700 1 _aLê, Văn Liên,
_engười hướng dẫn
912 _aNguyễn Thị Dung
913 _aKhoa Quốc tế 01
942 _2ddc
_cKL
999 _c7741
_d7741