CSR Monetary Accounting Impact Mechanism: A Conceptual Model

Mona Abou Taleb


Companies adopt non-comprehensive accounting approaches to optimise their decision-making and reporting using mainly quantitative CSR impacts with less emphasis on monetising qualitative descriptive and physical impacts, despite those aspects being of significant concern to stakeholders. Thus, the study is motivated by the need for current sustainability accounting practice to develop a model that incorporates a full range of CSR-decision drivers; financial, environmental, social in addition to involving corporate governance drivers for the first time in the literature into decision-making and accounting systems to develop a comprehensive monetary accounting mechanism. Based on the theoretical and conceptual analyses, the CSR monetary accounting impact mechanism model is developed to provide sustainable accounting practices with comprehensive monetary measurement for stakeholders and organisations.

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DOI: https://doi.org/10.5296/ijafr.v6i2.11002


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