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All Journal The International Journal of Accounting and Business Society JASF (Journal of Accounting and Strategic Finance) International Journal of Business, Economics & Financial Studies
Saleh, Younis A. Battal
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Defining Corporate Social Costs: Enhancing the Theoretical Foundations of Corporate Social Responsibility Accounting Saleh, Younis A. Battal
International Journal of Business, Economics & Financial Studies Vol. 2 No. 2 (2024): November 2024
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v2i2.46

Abstract

This study aims to develop a precise definition of the term "corporate social costs (CSCs) "- according to accountants' point of view and identify a set of criteria through which the corporate social cost (CSC) can be distinguished from the corporate economic cost (CEC). Any theoretical study that aims to improve and develop the theoretical structure of any major in the social sciences, such as economics and accounting often relies on the approach of rational thinking and logical inference. Hence, the researcher adopted this approach in studying and analyzing the nature of the costs incurred by companies to fulfill the requirements of legal and ethical responsibilities - which reflect the codified and uncodified desires of the stakeholders concerned with these responsibilities, as well as the nature of the benefits that these costs bring to the beneficiaries. The researcher also adopted the idea of the characteristics that can be deduced from these costs and the activities attributed to them in determining the criteria for distinguishing between CSCs and CECs. This study developed a precise definition of corporate social costs (CSCs) through logical conclusions, consistent with the contemporary concept of corporate social responsibility (CSR). It defined a set of criteria to distinguish CSCs from CECs. Given the scarcity of writings in this field, this study is considered an enrichment of accounting thought in the field of CSR. This study will enhance the ability of companies to disclose their social performance accurately. On the educational level, this study will remove any misunderstanding students may have about the meaning of CSCs.
Defining and Classifying Corporate Social Costs: An Initiative to Enrich the Thought of Accounting for CSR Saleh, Younis A. Battal
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.487

Abstract

Purpose: This desk research aims to provide a clear and precise definition of the term "corporate social costs (CSCs)" from the perspective of accountants and to determine a set of standards by which CSCs may be separately identified from corporate economic cost (CECs).  Method: Rational thinking and logical reasoning are frequently used in theoretical studies that seek to advance and strengthen the theoretical framework of any major in the social sciences, including accounting and economics.  Therefore, in order to accurately define and classify direct and indirect CSCs, the research adopts two different approaches: To define and classify indirect CSCs, the research adopted the "External Damage Approach Resulting from the Economic Activities of Companies." To define and classify direct CSCs, the research adopted the "Supporting Social Responsibilities Approach. "The characteristics of direct CSCs can be inferred by studying the nature of the obligation to incur these costs, the role they play, the impact they have, the justifications that justify them, the benefits they achieve, and the beneficiaries. Through the characteristics of direct CSCs, the criteria for distinguishing between CSCs and CECs can be determined. Findings: This research is not merely about finding a new, more specific definition related to CSC and CEC, but has been able to establish a set of criteria to distinguish between CSC and CEC. Novelty/Value: Because there aren't many publications in this area, this research is regarded as a contribution to the field of CSR accounting theory.  The results of this research will improve businesses' capacity to truthfully report on their social performance.  In terms of education, this research will clear up any confusion students might have on what CSCs mean.
A Precise Description Of The Economic Responsibility Of The Departement Of Purchases And Storehouses According To The Concepts Of Effectiveness And Efficiency: A New Initiative To Enrich The Thought Of Csr Saleh, Younis A. Battal
The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.2.653

Abstract

Purpose: This study aims to identify and describe the economic responsibility of PWD based on the concepts of effectiveness and efficiency. Method: To determine and describe the economic responsibilities of the departments that make up the FOS in any corporation, the concepts of effectiveness and efficiency in accomplishing the tasks assigned to those departments were chosen, considering the criteria for evaluating the quality of effectiveness and efficiency. Result: Through the concepts of effectiveness and efficiency in completing tasks, this study was able to determine and describe the economic responsibility for PWD that was chosen to be the subject of this study, as follows: Providing the tangible and intangible needs for other departments included in the corporation’s FOS in a timely manner, with the specified specifications, and at the lowest possible cost. Originality/Value: The idea of this study, which depends on the concepts of effectiveness and efficiency in performing tasks, can be adopted in defining and describing the economic responsibilities of the departments included in the FOS of any for-profit corporation. The economic responsibility of the departments lies in the extent of their commitment to the standards of effectiveness and efficiency in the performance of the tasks assigned to them. This study enriches the thought of CSR and will be considered the starting point for many studies and research in this field. Keywords: Corporate Social Responsibility. Economic Responsibility. Effectiveness and Efficiency. Functional Organizational Structure.  Purchasing and Warehouse Department. Abbreviations: Corporate Social Responsibility (CSR). Functional Organizational Structure\ Structures (FOS\ FOSs). Purchasing and Warehouse Department (PWD).
Defining the Joint Cost in the Field of CSR and Disclosing it in the Financial Statements: An Initiative to Enrich the Thought of Accounting for CSR Saleh, Younis A. Battal
The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.3.810

Abstract

Purpose: This study aims to establish a precise definition of the term ʺjoint costʺ in the field of CSR and discuss the issues of disclosing this cost in the financial statements. Method: To raise a meaningful discussion about the meaning of joint cost in the field of CSR, through which an accurate definition can be developed regarding it, this study adopted the following concepts: 1) Overlapping CSRs; 2) The real sacrifice; 3) Independent legal personality; 4) Untargeted social or economic benefits; 5) Mixed costs resulting from loaning fixed assets and providing non-material assistance such as advisory services, construction and maintenance works, etc. By adopting the possible behavior method and supporting justifications, the researcher will discuss all expected scenarios regarding disclosing these costs in the financial statements. Result: This study developed a precise definition of the term ″joint cost″ ′′ in the field of CSR. It also provided a meaningful discussion on the issues of disclosing this cost in reports and financial statements. Also, this study identified three basic principles for achieving transparency when disclosing charitable activities, including a joint cost. Originality /Value: This study is considered an enrichment of accounting thought in the field of CSR. It will enhance companies' capabilities in adequately and transparently disclosing their commitment to CSR. Also, this study is considered an invitation to international accounting organizations to issue recommendations regarding how to disclose in the financial statements about charitable activities, especially those that reflect the concept of joint cost or whose costs are small but produce great benefits.
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