Explores what it means for corporate social responsibility (CSR) to be "integrated" in the company. Instead of a single "best practice", however, the stories managers showed that accounting can be understood in terms of three different areas of CSR: the business case model, syncretic model of strategic management and social values led model. These various approaches to accounting and CSR are the result of three interrelated factors: "the foreign market for virtue", "internal market for virtue" and a culture of the company. Where business and social values-led companies, incentives can be developed that encourage them to lean toward syncretistic orientation guide, which may well represent the most sustainable dimension of CSR. "Hide
by Ida E. Berger, Peggy H. Cunningham, Minette E. Drumwright Source: California Management Review 28 pages. Publication Date: August 1, 2007. Prod. #: CMR375-PDF-ENG