TY - GEN
T1 - Analyzing Accounting Knowledge and Entrepreneurial Intention on Social and Environmental Responsibility
T2 - 15th International Conference on Advances in Computing, Control, and Telecommunication Technologies, ACT 2024
AU - Nurim, Yavida
AU - Mutiganda, Jean C.
AU - Fitriana, Setiya
AU - Harjanto, Nung
AU - Elrifi, Muhamad Y.
AU - Pribadi, Angelia
N1 - Publisher Copyright:
© Grenze Scientific Society, 2024.
PY - 2024
Y1 - 2024
N2 - This study explores the role of accounting knowledge and entrepreneurial intention in social and environmental responsibility. The growing research on CSR focuses on financial performance or firm value as the consequence of social performance, but personality traits have received little attention as an antecedent of social responsibility. Based on the theory of planned behavior, this study argues that the options in several CSR levels, na,mely economic, legal, ethical, and philanthropic perspectives, could not omit personal judgment based on ability, knowledge, norm, or value. The researchers sent questionnaires randomly through the Google form platform, and 92 respondents who responded to the questionnaires were undergraduate students of business programs at state or private universities. Respondents with accounting knowledge tend to choose an economic perspective on social and environmental activity because accounting teaches them about the importance of shareholders' interest in business operations. However, respondents with entrepreneurial intentions, besides accounting knowledge, are more concerned about social and environmental activities because their business operation should have a good relationship with other stakeholders.
AB - This study explores the role of accounting knowledge and entrepreneurial intention in social and environmental responsibility. The growing research on CSR focuses on financial performance or firm value as the consequence of social performance, but personality traits have received little attention as an antecedent of social responsibility. Based on the theory of planned behavior, this study argues that the options in several CSR levels, na,mely economic, legal, ethical, and philanthropic perspectives, could not omit personal judgment based on ability, knowledge, norm, or value. The researchers sent questionnaires randomly through the Google form platform, and 92 respondents who responded to the questionnaires were undergraduate students of business programs at state or private universities. Respondents with accounting knowledge tend to choose an economic perspective on social and environmental activity because accounting teaches them about the importance of shareholders' interest in business operations. However, respondents with entrepreneurial intentions, besides accounting knowledge, are more concerned about social and environmental activities because their business operation should have a good relationship with other stakeholders.
KW - Accounting Knowledge
KW - Entrepreneurial Intention
KW - Social and Environmental Responsibility
KW - Theory of Planned Behavior
UR - http://www.scopus.com/inward/record.url?scp=85209150132&partnerID=8YFLogxK
M3 - Conference contribution
AN - SCOPUS:85209150132
T3 - 15th International Conference on Advances in Computing, Control, and Telecommunication Technologies, ACT 2024
SP - 2715
EP - 2722
BT - 15th International Conference on Advances in Computing, Control, and Telecommunication Technologies, ACT 2024
A2 - Stephen, Janahanlal
A2 - Sharma, Parveen
A2 - Chaba, Yogesh
A2 - Abraham, K. U.
A2 - Anooj, P.K.
A2 - Mohammad, Noor
A2 - Thomas, Gylson
A2 - Srikiran, Satuluri
PB - Grenze Scientific Society
Y2 - 21 June 2024 through 22 June 2024
ER -