This study endeavors to understand the perceptions of the accounting
community towards the theme of CSR in the context of Bangladesh. The existing
literature was reviewed to establish the theme of corporate Social
responsibilities (CSR). Theme of corporate social responsibility is a very
delicate matter. While user claims they want to know about the good deeds of
the companies they interact with, they can easily become leery of extrinsic
motives when companies promote their CSR efforts. Surveys were conducted by
distributing questionnaires in the Chittagong area among the various
community (including top management from MNC, financial managers,
government officials, bankers and external auditors) to gather data for this
research. SPSS software package was used to present research data graphically
and to test research hypothesis. The average value of Cronbach’s alpha is
0.782. From the findings of hypothesis it has been found that theme of
Corporate Social Responsibility has significant impact on users’ perception
where the themes of CSR were Human Resources, Product Safety, Fair Business
Practices, Community Involvement, Environment and Energy. All five groups
believe that the Bangladesh should be aware of their social responsibilities.
Respondents agreed that the listed themes should constitute part of the
organizations and also displayed same perceptions towards the listed themes.
