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ISSN Approved Journal || eISSN: 2582-8185 || CODEN: IJSRO2 || Impact Factor 8.2 || Google Scholar and CrossRef Indexed

Peer Reviewed and Referred Journal || Free Certificate of Publication

Research and review articles are invited for publication in March 2026 (Volume 18, Issue 3) Submit manuscript

Linking corporate social responsibility accounting and supply chain management: Evidence from less developed countries

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  • Linking corporate social responsibility accounting and supply chain management: Evidence from less developed countries

A. M. Q Alaqel * and CH.N.V. Manikyala Rao

Department of Law, Dr. Babasaheb Ambedkar Marathwada University, Aurangabad, Maharashtra, India.

Research Article
 
International Journal of Science and Research Archive, 2023, 09(02), 689–696.
Article DOI: 10.30574/ijsra.2023.9.2.0654
DOI url: https://doi.org/10.30574/ijsra.2023.9.2.0654

Received on 28 June 2023; revised on 11 August 2023; accepted on 13 August 2023

This paper aimed to study the relationship between corporate social responsibility (CSR) accounting and supply chain management (SCM) in the context of less developed countries, such as Yemen. Primary data was gathered through a survey of 380 workers in Yemeni businesses. The information was gathered using a questionnaire. The findings showed that there is a statistically significant association between natural resource development (NRD), service quality improvement (IQS), CSR accounting, and SCM.

Corporate Social Responsibility Accounting; Supply Chain Management; Yemen.

https://ijsra.net/sites/default/files/fulltext_pdf/IJSRA-2023-0654.pdf

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A. M. Q Alaqel and CH.N.V. Manikyala Rao.Linking corporate social responsibility accounting and supply chain management: Evidence from less developed countries. International Journal of Science and Research Archive, 2023, 09(02), 689–696. Article DOI: https://doi.org/10.30574/ijsra.2023.9.2.0654

Copyright © Author(s). All rights reserved. This article is published under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits use, sharing, adaptation, distribution, and reproduction in any medium or format, as long as appropriate credit is given to the original author(s) and source, a link to the license is provided, and any changes made are indicated.


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