Paper Title :Corporate Social Responsibility, Environment Accounting and Competitive Advantage in Industrial Factory in Thailand

Author :Chutimant Boonnual, Thitirat Thawornsujaritkul

Article Citation :Chutimant Boonnual ,Thitirat Thawornsujaritkul , (2018 ) " Corporate Social Responsibility, Environment Accounting and Competitive Advantage in Industrial Factory in Thailand " , International Journal of Management and Applied Science (IJMAS) , pp. 99-104, Volume-4,Issue-10

Abstract : The purpose of this study was to examine relationships between corporate social responsibility, environment accounting and competitive advantage in industrial factory in Rayong province, Thailand. Concurrently, this paper examine mediation effects ofenvironment accounting from corporate social responsibility to competitive advantage. This study was a quantitative research. Data were collected from questionnaire from 359executives and account managers and analysis was conducted using structural equation modelling (SEM) in SPSS AMOS. The analysis found thatcorporate social responsibility had a significant positive effect on firm performance as measured by balance scorecard but was not found the effect on reporting of environment accounting. Moreover, empirical result is that no relationships was found for reporting of environment accounting and firm performance. Reporting of environment accounting was not mediation effect of corporate social responsibility on firm performance. Keywords - Corporate Social Responsibility, Environment Accounting, Competitive Advantage

Type : Research paper

Published : Volume-4,Issue-10

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