The Role of Accountants and Auditors Towards Achieving CSR: Evidence from Tanzania Top Twenty Companies
Companies all over the world are continuously facing challenges towards Corporate Social Responsibility issues (CSR). CSR practices depend on managers' decisions; among which are accountants and auditors. This paper discusses the roles accountants and auditors have on influencing CSR agenda on their companies. A survey was carried out on top twenty companies' accountants and auditors in Tanzania using questionnaire. The findings show that CSR is practiced in social oriented activities by large and economically by small extent; accountants and auditors have a significant influence on companies' adoption of CSR. Basing on findings, we recommend that there is a need to explore other sectors covering many variables to attest whether the CSR practices are sustainable or not.
Key words: corporate soda/ responsibility, accountants and auditors, stakeholders