CSR Practice on the Garments Sector : An Overall Investigation to Work Out an Effective Relationship between CSR & Accounting to Develop the Bangladeshi Garments Sector

The purpose of this study is to investigate the relationship between CSR & accounting by analyzing some factors that would include social accounting, human resource accounting, environment accounting, tax avoidance, balanced scored card and ethical standard. The study is in a face-to-face interview with garments employee & employer. A closed-minded questionnaire was used for a face-to-face interview to collect data from employees & employers of the garments factory. To analyze data, the study has used several statistical tools such as chi-square to test research hypothesis, Centroid method to analyze variables by developing a quantitative method. Findings show that CSR has a positive relation with accounting to enhance overall factory performance. Accounting describes every slogan of CSR by defining social accounting, environment accounting, human resource accounting, tax avoidance, balanced scorecards & accounting ethics. Moreover, this is the first depth research that investigates the relation between CSR & Accounting. Garments regulatory authorities in Bangladesh, accounting regulatory authorities in Bangladesh or other developing countries may find the findings of this paper useful