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The purpose of this paper is to analyze accounting research developments in the area of corporate social responsibility (CSR) in Indonesia for the period 2012-2016. The focus of CSR literature review is on disclosures and not to examine CSR activities or programs.

This study applied a descriptive approach to provide evidence on the major variables that have been examined in CSR research and what is the measurement used to measure CSR disclosures. The CSR research development was traced through mapping articles published in the international journal with the subject of category accounting (Schimago Journal rank quartile Q3 and Q4), and national journal (national accredited accounting journals, as well as the proceedings of National Symposium on Accounting [NSA]). A total of 5,971 articles were reviewed and resulted in 31 Indonesian CSR articles in accounting which are dominated by quantitative methods (93.5 per cent), and as many as 28 articles were analyzed.

The analyses result showed that (1) 75 per cent of CSR research were in the areas of financial accounting and capital markets, followed by tax accounting and corporate governance; (2) The most widely used variable associated with CSR was financial performance; which (3) More than 80 per cent of the CSR research used annual reports as the source of data with only 19.23 per cent using sustainability reports; (4) 65.38 per cent of the CSR disclosure measurement referred to used other CSR disclosure lists, other than the Global Reporting Initiative (GRI).

The study results are important as a basis for future studies to provide a platform for the analysis to cover the gap between CSR studies in the academic and business areas for not only Indonesia but also other countries. Comparative studies between countries will be essential for future research to provide empirical evidence on the development of CSR research in accounting fields.

The study provides comprehensive pictures in how CSR disclosures have been analyzed in academic area so that practitioners in business field are able to understand the results on which variables are associated with CSR. Further, the practitioners could enhance their CSR implementations and reports to gain the utmost benefits for their business.

This study is considered as the first CSR literature review analyzed in accounting research publications. As CSR topics have been emerging developed in many field of studies, reviewing this topic in the accounting area resulted interesting findings. These findings are useful for not only Indonesia but also other countries. Further, this study provides platform to fill many gaps for future research in the topic of CSR in accounting field.

The purpose of this paper is to test the relationship of process approach (PA), customer focus approach (CFA) and school quality with the moderation of professional certification of school principal to fill the gap of quality management practices in private schools.

Study applied quantitative design with the sample of 401 principals of private schools. Questionnaires were adapted from different studies, and pilot study was carried out. Confirmatory factor analysis was done along with structural equation modeling.

Results indicate that the process approach has a significant effect on functional quality and academic quality of schools. Customer focus approach medicates the relationship of process approach and functional quality. The study found no evidence of the relationship of moderation of professional certification of school principal with process approach, functional quality and academic quality.

Study contributed through the generation of new dimensions of school quality, putting professional degree of school principal as a moderator and by providing basis to understand the implementation of quality management system in schools. The outcomes of study will guide school managers to implement the process management approach to improve the school quality.

Originality of the study is defined in three ways; first, it is first study that examines the relationship of process approach, customer focus approach and school quality with the moderation of professional certification of principal. Second, it chooses “single” schools that have not been subject of any quantitative research exclusively. Third, it is a first attempt to examine the working of private schools in Pakistan with respect to quality management principles.

The role of higher education institutions is paramount in creating social and cultural conditions for sustainability. Several studies show universities play an important role in promoting public understanding and awareness about sustainability. The purpose of this study is to analyze the application of university social responsibility (USR) on green and nongreen campuses and how it affects the corporate social responsibility (CSR) of students' self-consciousness (SSC), especially in accounting undergraduate programs by looking at how the undergraduate programs shape their curriculum and can build student awareness related to CSR.

A total of 704 accounting undergraduate programs students from eight different universities in Indonesia were surveyed to test the CSR SSC. Eight participating universities were included in the green campus based on Universitas Indonesia Green Metric (UI GreenMetric) and nongreen campus. Each university was analyzed regarding the application of USR.

The results of this study show that universities included in the green campus at the UI GreenMetric do not necessarily have a higher USR than the nongreen campus. Overall, there is evidence that graduates from universities with high USR implementation have better CSR SSC than graduates from universities with low USR implementation. Furthermore, the findings of this study show that there is a high value of ethic and CSR knowledge coming from university students with high USR implementation but not so with character. The findings show the same results from students between the two university groups.

To the best of the authors’ knowledge, this study is the first attempt to examine the effect of USR implementation on CSR SSC in Indonesia, by putting students’ CSR knowledge as a part of CSR SSC.

The main objective of the paper is to examine the relationship between managerial attributes (e.g. managerial entrenchment, managerial myopia and managerial overconfidence) and firm risk-taking on the Tehran Stock Exchange (TSE).

The study’s sample comprises 150 companies listed on the TSE from 2011 to 2017. Risk-taking is calculated as the standard deviation (SD) of stock return. Explanatory factor analysis was performed to calculate the weight of each of the five variables managerial ownership, board independence, chief executive officer (CEO) tenure, board compensation and CEO duality as a proxy for managerial entrenchment. The study by Anderson and Hsiao (1982) was also used to calculate managerial myopia, and the study by Schrand and Zechman (2012) was used to calculate managerial overconfidence.

The results indicate that the effect of managerial entrenchment and managerial myopia on risk-taking of listed firms on the TSE is positive and significant, implying that an increase in CEO entrenchment is likely to give rise to risk-taking. The authors conjecture that this finding could be due to the investment projects impairing the firm performance in the long run. Furthermore, the effect of managerial overconfidence on listed firms' risk-taking on the TSE is significantly negative. Since overconfidence is one of the traits of narcissism and corporate managers tend to be encouraged and admired, it is implied that they tend to make efficient and low-risk investments that ultimately reduce the firm risk-taking.

Several theoretical studies show that managerial behavior is a determining factor in the economy. One of the reasons which justify the originality of this study is the context and institutional environment. Undoubtedly, managerial behavior (e.g. managerial entrenchment, managerial myopia and managerial overconfidence) is expected to have some significant variations in developing countries compared to prevailing in developed countries, particularly in the Iranian stock market the economic sanctions. Furthermore, due to the direct impact of individuals' psychological and behavioral characteristics on their decisions and the effect of companies' risk-taking on increasing and decreasing shareholders and companies' wealth, this research is essential. Given the function of designed behavioral criteria for assessing risk-taking behaviors, the relationship between managerial attributes and firms' risk-taking is still unclear and investigated in this study.

This research examined the direct and indirect effect of university social responsibility (USR) on student loyalty through the mediation of service quality and university image.

The sample includes 35 students from Universitas Sarjanawiyata Tamansiswa, a private university, and 74 respondents from Universitas Sebelas Maret Surakarta, a state university, totaling 109 respondents. The data were obtained by sending a questionnaire in the form of Google Docs through the student WhatsApp groups at the universities. Furthermore, the four variable constructs were tested with loading factors to determine reliability, and Cronbach’s alpha was used to determine the construct validity. The research hypotheses were tested via path analysis using the WarpPLS 8.0 statistical tool.

The results showed that the image of the university mediates the relationship between USR and student loyalty. Meanwhile, service quality does not mediate the relationship. The USR had a direct relationship with service quality, university image and student loyalty. The image of the university also had a direct effect on student loyalty, while service quality had an insignificant effect on student loyalty. Therefore, based on the coefficient value, the indirect effect between USR and student loyalty through the image of the university is stronger than the direct effect between USR and student loyalty.

Several previous models examined the relationship between corporate social responsibility (CSR) and consumer loyalty in general, but this research has applications in the education sector with a different concept, namely USR with different measurements.