Corporate social responsibility (CSR) practicesand CSR performance among accounting students and lecturers

Abstract

CSR practices in the Higher Education Institutions (HEIs) has also gained attention as the university continued to focus on the world ranking platform and dynamic transformation. The objective of this paper is to examine the perception of corporate social responsibility (CSR) practices and CSR performance among accounting students and lecturers in Azman Hashim International Business School (AHIBS). This study used a quantitative approach by distributing questionnaire in collecting data from accounting students and lecturers in AHIBS. The conceptual framework developed in this study can be used as a guideline in implementing CSR practices. This study provides important information for decision makers involved in the implementation of CSR practices and also provides useful references for future researchers in this area of research. The researchers concluded that CSR practices are appropriate to be implemented in Higher Education Institutions in order to improve CSR performance.