Özet:

The purpose of this study is to determine the perceptions of CSR activities and the factors that have influence on it. In this regard, a research was carried out in Trabzon to examine the accounting professionals’ CSR perception whether it changes in terms of factors such as gender, age, education skill, CSR training, abroad experience and tenure. Questionnaire technique was used for data collection method in the study. The collected data were analyzed with t-test and ANOVA test by using SPSS. The research results indicate that accounting professionals have high CSR perception as expected. In addition, according to test results related to social responsibility dimensions, economic responsibility dimension has no significant differences in terms of any factors and legal responsibility dimension has only a significant difference in terms of abroad experience. On the other hand, while ethical responsibility dimension has significant difference in terms of CSR training, philanthropic responsibility has significant difference in terms of tenure and age

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