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All Journal Journal of Innovation in Business and Economics
Uvaneswaran S M
Collage of Business and Economics, Wollo University, Dessie
Economics, Econometrics & Finance

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Efficacy of Social Accounting Practices on the Financial Performance: Evidence from Ethiopia Uvaneswaran S M; Tsega Zemen; Seid Muhammed
Journal of Innovation in Business and Economics Vol. 3 No. 01 (2019): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v3i01.7192

Abstract

This aims of this paper is to examine the effects of social accounting practices on the financial performance of business organizations in the city of  Dessie, South Wollo, Ethiopia. To fulfill this objective, a stratified-random sampling design was used, followed by proportional sampling techniques. The research data were obtained from primary and secondary sources and analyzed using multiple linear regression to understand the effect of corporate social responsibility accounting practices on financial performance. The results of the study indicated that report on social accounting was indeed necessary, however, there was no standard guideline followed when reporting except the Ethiopian commercial code and statement of socio-economic operations. Likewise, the observation during this research showed that an increase in corporate social responsibility scores would lead to an increase in the company's financial performance.
Co-Authors Seid Muhammed Tsega Zemen