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Data · dataset · 2006

Accountability 1000 and the Study of the Practices of Social Responsibility Accounting in Taiwan\'s Enterprises

Listed in Harvard Dataverse

This research studies the practices of social responsibility accounting in Taiwan’s enterprises.

Description

It focuses on the performance of the employers’ social responsibility while adjusting the employees’ working-hours policies, after the new regulation “ 84 working-hours two-weeks” has been prevailing from 2000. This research also explores the role that the internal management performance reports play and can play while the employees discharge their social responsibility.

According the AccountAbility 1000 Framework, questionnaires were developed by the social responsibility performance indexes: compliance, responsiveness and transparency. By phone survey, 434 employees were interviewed. First, the results indicate that transparency and stakeholder engagement got lowest scores in the four main indexes.

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Second, in the three sub-indexes of transparency: the content of the policies the rational to adopt the policies, and the use of internal management performance report, the last got an extremely low score. Last, the results found that the more the employees use the management performance report to justify their policies, the more the employers understand the rational of the employees and then the more the employees agree the employees’ policies.

These results can be used to suggest that by using more management performance reports to dialogue with employers, the employees can improve their transparency performance and engage with the employers effectively.

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Provenance · 1 source records, 5 field assertions
SourceKeyLast seenRaw
Harvard Dataversedoi:10.6141/TW-SRDA-E90079-115 d agoJSON v1
FieldAssertionExtractorEvidence
created_datesource · Harvard Dataverseconnector:dataverse@1.0.0
descriptionsource · Harvard Dataverseconnector:dataverse@1.0.0/description
publication_datesource · Harvard Dataverseconnector:dataverse@1.0.0
titlesource · Harvard Dataverseconnector:dataverse@1.0.0/name
updated_datesource · Harvard Dataverseconnector:dataverse@1.0.0