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
Publication history: 
Received on 28 June 2023; revised on 11 August 2023; accepted on 13 August 2023
 
Abstract: 
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.
 
Keywords: 
Corporate Social Responsibility Accounting; Supply Chain Management; Yemen.
 
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