Owner-managers' perceptions of corporate social responsibility practices within small and medium-sized accounting firms - an Australian study

摘要

This article explores conceptualisations of corporate social responsibility (CSR); perceptions of its importance; and practices implemented by owner-managers of small and medium sized enterprises (SMEs) in Australia. Qualitative in-depth interview data was obtained from 17 owner-managers of small and medium-sized accounting firms operating in Sydney. Inductive content analysis was conducted by the researchers to identify the concepts and themes of importance by using Leximancer qualitative text analytical software. The results revealed that the owner-managers of these firms were aware of the basics of social responsibility and recognised that the adoption of responsible business practices contributes to business success. The owner-managers perceptions of the practices of CSR varied based on the firm size that resulted in the emergence of an additional category of family-owned firms. Micro-sized firms emerged on the basis of distinct CSR practices and unique orientations towards the concept of CSR as highlighted by the owner-managers.