Accounting and the business environment -- Recording business transactions -- The adjusting process -- Completing the accounting cycle -- Merchandising operations -- Merchandise inventory -- Internal control and cash -- Receivables -- Plant assets, natural resources, and intangibles --...

Purpose The paper provides a research framework for analyzing CSR issues and suggests knowledge gaps that can be addressed by managerial accounting researchers. Methodology/approach The paper draws on frameworks introduced by Epstein (2008), Aguinis and Glavas (2012), and Hahn, Figge, Pinkse,...