The role of social responsibility accounting in mitigating the economic impacts of the COVID-19 pandemic in Jordan

References

• Akdogan, N., Selimoglu, S. K., & Turkcan, M. (2020). Sustainability accounting and corporate social responsibility in Turkey and in its region. Journal of Accounting and Management Information Systems, 19(1), 5–29. https://doi.org/10.24818/jamis.2020.01001
   Google Scholar
• Amaeshi, K., Adegbite, E., & Rajwani, T. (2016). Corporate social responsibility in challenging and non-enabling institutional contexts: Do institutional voids matter? Journal of Business Ethics, 134(1), 135–153. http://dx.doi.org/10.1007/s10551-014-2420-4
   Web of Science ®Google Scholar
• Anderson, J., & Poole, M., (2019). Assignment and Thesis Writing. (4thed). CBS Publishers & Distributors Pvt. Ltd.
   Google Scholar
• Apergis, N., & McMillan, D. (2022). Convergence in non-performing loans across EU banks: The role of COVID-19. Cogent Economics & Finance, 10(1), 2024952. https://doi.org/10.1080/23322039.2021.2024952
   Web of Science ®Google Scholar
• Brown, R., & Rocha, A. (2020). Entrepreneurial uncertainty during the Covid-19 crisis: Mapping the temporal dynamics of entrepreneurial finance. Journal of Business Venturing Insights, 14, e00174. https://doi.org/10.1016/j.jbvi.2020.e00174
   Google Scholar
• Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39–48. https://doi.org/10.1016/0007-6813(91)
   Google Scholar
• Carroll, A. (2021). Corporate social responsibility (CSR) and the COVID–19 pandemic: Organizational and managerial implications. Journal of Strategy and Management, 14(3), 315–330. https://doi.org/10.1108/JSMA-07-2021-0145
   Web of Science ®Google Scholar
• Carroll, A. B., & Shabana, K. M. (2010). The business case for corporate social responsibility: A review of concepts, research and practice. International Journal of Management Reviews, 12(1), 85–105. https://doi.org/10.1111/j.1468-2370.2009.00275.x
   Web of Science ®Google Scholar
• Central Bank of Jordan., (2022), Publications on the website: https://www.cbj.gov.jo/,25/6/2022,11:20Am
   Google Scholar
• Chen, C. H. (2011). The major components of corporate social responsibility. Journal of Global Responsibility, 2(1), 85–99. https://doi.org/10.1108/20412561111128546
   Google Scholar
• Chen, S., Igan, D., Pierri, N., & Presbitero, A. (2020). The economic impact of covid-19 in Europe and the US: Outbreaks and individual behaviour matter a great deal, non-pharmaceutical interventions matter less. In VOXEU-CEPR. (Retrieved 19 January 2021). from: https://voxeu.org/article/economic-impact-CoVID-19-Europe-and-us
   Google Scholar
• Coyle, D. (1999). The weightless world: Strategies for managing in the digital economy. Capstone Publishing Ltd.
   Google Scholar
• Crisóstomo, V. L., de Souza, F. F., & Vasconcellos, F. C. (2011). Corporate social responsibility, firm value and financial performance in Brazil. Social Responsibility Journal, 7(2), 295–309. https://doi.org/10.1108/17471111111141549
   Google Scholar
• Drunker, P. (1977). An introductory view of management. Harper’s college press.
   Google Scholar
• Evans, J. (2012). A forum on corporate social responsibility research in accounting. The Accounting Review, 87(3), 721–722. https://doi.org/10.2308/accr-10279
   Web of Science ®Google Scholar
• García‐Sánchez, I. M., & García-Sánchez, A. (2020). Corporate social responsibility during COVID-19 pandemic. Journal of Open Innovation: Technology, Market, and Complexity, 6(4), 1–21. https://doi.org/10.3390/joitmc6040126
   Google Scholar
• Garde-Sanchez, R., López-Pérez, M. V., & López-Hernández, A. M. (2018). Current trends in research on social responsibility in state-owned enterprises: A review of the literature from 2000 to 2017. Sustainability, 10(7), 2403. https://doi.org/10.3390/su10072403
   Web of Science ®Google Scholar
• Gigauri, I. (2021). Corporate social responsibility and COVID-19 pandemic crisis: Evidence from Georgia. International Journal of Sustainable Entrepreneurship and Corporate Social Responsibility (IJSECSR), 6(1), 30–47. https://doi.org/10.4018/IJSECSR.2021010103
   Google Scholar
• Goel, M., & Ramanathan, P. E. (2014). Business ethics and corporate social responsibility-is there a dividing line. Procedia Economics and Finance, 11(1), 49–59. https://doi.org/10.1016/S2212-5671(14)
   Google Scholar
• Gray, R., Owen, D., & Maunders, K. (1987). Corporate social reporting: Accounting and accountability. Prentice-Hall International.
   Google Scholar
• Hair, J., Black, F. W., Babin, C. B., Anderson, R.E.J., & Tatham, R. L. (2018). Multivariate data analysis. 8thed. Cengage Learning EMEA.
   Google Scholar
• Hashim, A., (2004). Impact elements of corporate social responsibility on the Jordanian consumer rights: A study on the food industry coated. Unpublished Master’s Thesis, Amman Arab University for Graduate Studies, Amman, Jordan.
   Google Scholar
• He, H., & Harris, L. (2020). The impact of covid-19 pandemic on corporate social responsibility and marketing philosophy. Journal of Business Research, 116, 176–182. https://doi.org/10.1016/j.jbusres.2020.05.030
   PubMed Web of Science ®Google Scholar
• Homayoun, S., Rezaee, Z., & Ahmadi, Z. (2015). Corporate social responsibility and its relevance to accounting. Journal of Sustainable Development, 8(9), 178–189. https://doi.org/10.5539/jsd.v8n9p178
   Google Scholar
• Hung, D., Tuan, T., & Anh, N. (2020). Factors affecting the application of social responsibility accounting. Accounting, 6(4), 597–604. https://doi.org/10.5267/j.ac.2020.3.008
   Google Scholar
• International Monetary Fund. (2020), Publications on the website: (www.imf.org, 12/12/2020,11:20 am.
   Google Scholar
• Joel, T., & Kyeremeh, G. (2020). Corporate social responsibility: Review of academic literature. Research Journal of Finance and Accounting, 11(18), 33–40. https://doi.org/10.7176/RJFA/11-18-05
   Google Scholar
• Kasinger, J., Krahnen, J. P., Ongena, S., Pelizzon, L., Schmeling, M., & Wahrenburg, M. (2021). Non-performing loans - new risks and policies? NPL resolution after COVID-19: Main differences to previous crises. SAFE White Paper, No. 84). Commissioned by the European Parliament upon request of the Economic and Monetary Committee. Economic Governance Support Unit (EGOV) Directorate-General for Internal Policies.
   Google Scholar
• Khan, N., Abraham, O., Alex, A., Eluyela, D., Odianonsen, I., & McMillan, D. (2022). Corporate governance, tax avoidance, and corporate social responsibility: Evidence of emerging market of Nigeria and frontier market of Pakistan. Cogent Economics & Finance, 10(1), 2080898. https://doi.org/10.1080/23322039.2022.2080898
   Web of Science ®Google Scholar
• Lawton, T. C., Dorobantu, S., Rajwani, T. S., & Sun, P. (2020). The implications of COVID-19 for nonmarket strategy research. Journal of Management Studies, 15(8), 1732–1736. https://doi.org/10.1111/joms.12627
   Google Scholar
• Lea, R. (2002). Corporate social responsibility. In institute of directors’ member opinion survey (pp. 54). IOD.
   Google Scholar
• Lee, S. Y., Lee, J. Y., & Cho, Y. S. (2018). Framing corporate social responsibility for a controversial product. Journal of Travel & Tourism Marketing, 35(8), 988–999. https://doi.org/10.1080/10548408.2018.1468852
   Web of Science ®Google Scholar
• Maignan, I., Ferrell, O. C., Ferrell, L., & Polonsky, M. J. (2005). A stakeholder model for implementing social responsibility in marketing. European Journal of Marketing, 39(10), 956–977. https://doi.org/10.1108/03090560510610662
   Web of Science ®Google Scholar
• Malcolm, S., Khadijah, Y., & Amiruddin, A. M. (2007). Environmental disclosure and performance reporting in Malaysia. Asian Review of Accounting, 15(2), 185–199. https://doi.org/10.1108/13217340710823387
   Google Scholar
• Marom, S., & Lussier, R. (2020). Corporate social responsibility during the coronavirus pandemic: An interim overview. Business and Economic Research, 10(2), 250–269. https://doi.org/10.5296/ber.v10i2.17046
   Google Scholar
• Matten, D., & Moon, J. (2008). Implicit and explicit CSR: A conceptual framework for a comparative understanding of corporate social responsibility. Academy of Management Review, 33(2), 404–424. https://doi.org/10.5465/amr.2008.31193458
   Web of Science ®Google Scholar
• Mishra, S., & Suar, D. (2010). Does corporate social responsibility influence firm performance of Indian companies? Journal of Business Ethics, 95(4), 571–601. https://doi.org/10.1007/s10551-010-0441-1
   Web of Science ®Google Scholar
• Monowar, M., & Humphrey, J. (2013). Stakeholder expectation of corporate social responsibility practices: A study on local and multinational corporations in Kazakhstan. Corporate Social Responsibility and Environmental Management, 20(3), 168–181. https://doi.org/10.1002/csr.1283
   Web of Science ®Google Scholar
• Ngo, T., Doan, P., Vo, L., Tran, H., Nguyen, D., & McMillan, D. (2021). The influence of green finance on economic growth: A COVID-19 pandemic effects on Vietnam economy. Cogent Business & Management, 8(1), 2003008. https://doi.org/10.1080/23311975.2021.2003008
   Web of Science ®Google Scholar
• Ngo, V., Nguyen, H., Phan, H., Tran, P., & Shafiullah, M. (2022). Lives and livelihoods trade-offs: Which COVID-19 strategies for which countries? Cogent Economics & Finance, 10(1), 2022859. https://doi.org/10.1080/23322039.2021.2022859
   Web of Science ®Google Scholar
• Nicolae, J. C., & Sabina, J. M. (2010). Dimensions and challenges of social responsibility. Annales Universitatis Apulensis: Series Oeconomica, 12(1), 238–247. https://doi.org/10.29302/OECONOMICA.2010.12.1.23
   Google Scholar
• Onkila, T. (2015). Pride or embarrassment? Employees’ emotions and corporate social responsibility. Corporate Social Responsibility and Environmental Management, 22(4), 222–236. https://doi.org/10.1002/csr.1340
   Web of Science ®Google Scholar
• Orlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate social and financial performance: A meta-analysis. Organization Studies, 24(3), 403–441. https://doi.org/10.1177/0170840603024003910
   Web of Science ®Google Scholar
• Palihawadana, D., Oghazi, P., & Liu, Y. (2016). Effects of ethical ideologies and perceptions of CSR on consumer behavior. Journal of Business Research, 69(11), 4964–4969. https://doi.org/10.1016/j.jbusres.2016.04.060
   Web of Science ®Google Scholar
• Pitovsky, M. (2020) “Infectiousdisease research warns Corona virus pandemic could last two years”, The Hill, available at: https://thehill.com/policy/healthcare/495623-infectious-disease-researchwarns-coronavirus-pandemic-could-last-two-years (accessed on 29 January 2021)
   Google Scholar
• Pride, W. M., Hughes, R. J., & Kapoor, J. R. 2005 Business, Houghton Mifflin Company, USA.
   Google Scholar
• Rapaccini, M., Saccani, N., Kowalkowski, C., Paiola, M., & Adrodegari, F. (2020). Navigating disruptive crises through service-led growth: The impact of COVID-19 on Italian manufacturing firms. Industrial Marketing Management, 88, 225–237. https://doi.org/10.1016/j.indmarman.2020.05.017
   Web of Science ®Google Scholar
• Schwartz, P., & Gibb, B. (1999). When good companies do bad things: Responsibility and risk in an age of globalization. John Wiley & Sons.
   Google Scholar
• Sekaran, U., & Bougie, R. (2020). Research methods for business: A skill building approach (8thed) ed.). John Wiley & Sons Inc, New York.
   Google Scholar
• Sheldon, O. (1923). The philosophy of management.
   Google Scholar
• Subedi, P. B. (2016). Using likert type data in social science research: Confusion, issues and challenges. International Journal of Contemporary Applied Sciences, 3(2), 36–49.
   Google Scholar
• Su, L., Wang, L., Law, R., Chen, X., & Fong, D. (2017). Influences of destination social responsibility on the relationship quality with residents and destination economic performance. Journal of Travel & Tourism Marketing, 34(4), 488–502. https://doi.org/10.1080/10548408.2016.1193101
   Web of Science ®Google Scholar
• Tabachnick, B., & Fidell, L. (2007). Using multivariate statistics. 7thed). California State University-Northridge.
   Google Scholar
• Tamvada, M. (2020). Corporate social responsibility and accountability: A new theoretical foundation for regulating CSR. International Journal of Corporate Social Responsibility, 5 (2), 1–14. https://doi.org/10.1186/s40991-019-0045-8
   Google Scholar
• van Beurden, P., & Gössling, T. (2008). The worth of values — a literature review on the relation between corporate social and financial performance. Journal of Business Ethics, 82(2), 407–424. https://doi.org/10.1007/s10551-008-9894-x
   Web of Science ®Google Scholar
• Van Marrewijk, M. (2003). Concepts and definitions of CSR and corporate sustainability: Between agency and communion. Journal of Business Ethics, 44(2–3), 95–105. https://doi.org/10.1023/A:
   Web of Science ®Google Scholar
• Żelazna, A., Bojar, M., & Bojar, E. (2020). Corporate social responsibility towards the environment in Lublin region, Poland: A comparative study of 2009 and 2019. Sustainability, 12(11), 4463. https://doi.org/10.3390/su12114463
   Web of Science ®Google Scholar