Corporate Social Responsibility is viewed as societal audit on business firms. Both the internal and external components of Corporate Social Responsibility had been investigated in this paper to establish their impact as change mechanism. This paper concludes by pointing to corporate managers to...

Cost, in accounting terms, refers to the sacrifice given up in order to obtain a product or service. Transportation cost, on the other hand, relates to the cost of carriage or conveyance of goods and services from one place (the origin - the factor) to another place (the destination - the...

Capitalization of interest, from the financial stand-point, refers to the cost associated with the borrowing of funds, or obtaining a loan in order to finance the acquisition of certain fixed assets. The focal point of this paper is an examination of the nature of the costs of fixed assets that...