ABSTRACT

Rapid changes in the business world should be reflected in developments in undergraduate university courses. Undergraduate Business Studies and Accountancy students usually progress through their studies in a fairly conventional way. They learn the tools and techniques of subjects such as marketing, accounting, strategy and human resources, and they are encouraged to apply these to real-world situations. Accountability therefore has a central position in the course on Corporate Social Responsibility as it allows the philosophies and theories to emerge that help to explain not only how organisations can become more responsible but also how society receives the information to judge their actions. The course has provided students with an understanding of the role of social responsibility in corporate life, and in particular the part that accountants and their profession may play in developing both the conceptual framework and the practical tools to enhance corporate social responsibility.