International Workshop on Computer Auditing Education, 2015
Presentation Session I: Education and Professional Development Track
Impact of blurring of demarcation of profit/not-for-profit ideology due to Corporate Social Responsibility (CSR) on Accounting Information Systems Education

Sundar A. Rodriguez M.Com., FCA. DISA.,CFSA(USA).,FAIA(UK).,CFA(Canada).,CICA(USA).

Research Scholar, Dept. of Commerce, Loyola College (Autonomous), Chennai – 600034. Tamil Nadu, India.


   The Corporates had been into “Corporate Social Responsibility (CSR)”, for various reasons. Either to project their social consciousness and in some cases like in India, due to legal compliance issues. In simple terms, the CSR may be defined as a business practice that involves participating in initiatives that benefit society . Business dictionary defines CSR as “A company’s sense of responsibility towards the community and environment (both ecological and social) in which it operates. Companies express this citizenship (1) through their waste and pollution reduction processes, (2) by contributing to educational and social programs and (3) by earning adequate returns on the employed resources”. CSR is “the responsibility of enterprises for their impacts on society”, to completely meet their social responsibility, enterprises “should have in place a process to integrate social, environmental, ethical human rights and consumer concerns into their business operations and core strategy in close collaboration with their stakeholders” . Another definition would be. “Corporate social responsibility is a management concept whereby companies integrate social and environmental concerns in their business operations and interactions with their stakeholders. CSR is generally understood as being the way through which a company achieves a balance of economic, environmental and social imperatives (Triple-Bottom-Line Approach), while at the same time addressing the expectations of shareholders and stakeholders. In this sense it is important to draw a distinction between CSR, which can be a strategic business management concept, and charity, sponsorships or philanthropy”.