The IRMA Community
Newsletters
Research IRM
Click a keyword to search titles using our InfoSci-OnDemand powered search:
|
Corporate Social Responsibility in SMEs: The Role of Non-Audit Services
Abstract
Given the increasing importance of the role played by small and medium‐sized enterprises (SMEs) within the developing economy, this paper intends to provide further insight into corporate social responsibility (CSR) practices among SMEs. Within this context, the purpose is to propose the role of non-audit services (NAS), which contribute to the possible explanation of the SME adoption of CSR practices. A conceptual approach is taken whereby this paper is based on an extensive literature review of NAS and CSR practices in the SME context. Then, based on the knowledge-based view (KBV), this paper set to explain and highlight the role of NAS play to enhance CSR practices among SMEs. This paper provides a theoretical discussion on the importance of CSR in ensuring the survival of the SMEs. Although the proposition of NAS is relatively new, it provides an interesting and remarkable avenue for further research especially in the developing country. Overall, this paper draws attention to the importance of NAS in enhancing the survival and performance of the SMEs.
Related Content
|
Edward Mudzimba, Fainos Chokera, Mercy Dube.
© 2024.
23 pages.
|
|
Ricardo Jorge Silva, Paulo Botelho Pires, Catarina Delgado, José Duarte Santos.
© 2024.
24 pages.
|
|
Veronika Keller, Ida Ercsey.
© 2024.
20 pages.
|
|
Ana Isabel Canavarro, Susana Cristina Santos, Joana Vagaroso Tiago.
© 2024.
8 pages.
|
|
Gonzalo Díaz Meneses, Sol Castellanos Pérez Lasala, Maica Amador-Marrero.
© 2024.
28 pages.
|
|
Jamie Neil Coles.
© 2024.
19 pages.
|
|
Edna Mngusughun Denga.
© 2024.
20 pages.
|
|
|