個案總覽

Our goal in this article is to provide some guidance for organizations that wish to assess the benefits and costs of CSR. Knowledge of these benefits and costs can inform managers' decisions on their companies' positions on CSR and provide input on CSR endeavors. Because accounting plays a vital measurement role in organizations, we focus on the interplay between accounting and corporate social responsibility.

Historically, companies have been required to produce financial statements based on country-specific financial reporting standards. As a result, individuals who invest in companies from different countries must contend with financial statements based on different financial "languages." This can be extremely confusing, especially if individuals do not realize these differences exist and account for them. In this article, we explore the different accounting methods used for financial statement reporting around the globe, and analyze the concept of all businesses adopting the same set of rules.