No single work advances understanding very far. The aims of a scientific work are limited by the formal character of the theory, by the phenomena it encompasses, by the types of subjects it studies, and by the data it gathers.
(Allen Newell and Herbert A. Simon, in: Human Problem Solving, 1972)
Abstract
This paper is an attempt to summarize and evaluate the current state of empirical research on corporate social performance and policy. The extreme complexity and scope of the area and the recency of much of the relevant work makes the study preliminary, partial, and a little presumptuous out of necessity given the previous absence of such a systematic summary and analysis of empirical research. The present effort, however, may be useful in facilitating and channeling future empirical research.
This is a preview of subscription content, log in via an institution to check access.
Similar content being viewed by others
Author information
Authors and Affiliations
Additional information
Vassilios P. Filios, B.B.A. (Athens), M. Soc. Sc. (South-ampton), Ph.D. (Birmingham), has been a Research Associate of London Graduate Business School (1979–80) and a Visiting Lecturer in the Department of Accounting at the University of Birmingham (1978–80). During the last years he has been teaching at the Greek Productivity Centre and the Greek Management Association, management accounting to middle and top managers of Greek enterprises. He has also been involved in organizational consultative work. He has contributed with more than fifty articles to the Greek accounting and management journals. He is the author of three books, one in Socio-Economic Accounting, one on Cost Accounting Data for Management Decisions and the third on Public Sector Accounting. Articles of Dr. Filios have also appeared in Accounting and Business Research, in the Accounting Historians Journal, the Journal of Business Finance and Accounting, the Rivista Internazionale di Scienze Economiche e Commerciali, the Journal of Business Ethics, Socio-Economic Planning Sciences Journal, etc. His research interest lie in the areas of Continental accounting evolution, E.E.C. accounting developments, and on socio-economic aspects of accounting.
Rights and permissions
About this article
Cite this article
Filios, V.P. Review and analysis of the empirical research in corporate social accounting. J Bus Ethics 5, 291–306 (1986). https://doi.org/10.1007/BF00383096
Issue Date:
DOI: https://doi.org/10.1007/BF00383096