Accounting Information on Enterprise Social Responsibility for Mexican PYMES

Abstract

The objetive of this research was to design a procedure to structure accounting information for Mexican PYMES management process using enterprise social responsibility (ESR) variables. Aside from the procedure, a theoretical model including factors that enhanced social responsibility and an accounting operating strategy to register ESR variables was devised. This strategy improved enterprise accounting information through additional accounting accounts and financial status notes. The implementation of the procedure in Mexican PYMES was an attempt to open up the identification of internal and environmental factors impacting enterprises as a way of enhancing social responsibility and the application of policies and actions. Case-studies in Mexico contributed to a greater objectivity in identifying ESR variables for accounting information.