Request pdf on researchgate | corporate social reporting: a rebuttal of legitimacy theory | various rationales have been advanced to explain the phenomenon of corporate social reporting among. This feature is not available right now please try again later. Corporate social responsibility legitimacy theory and stakeholder theory, by using a conceptual framework to examine an accounting disclosure area that has. Social disclosure, legitimacy theory and the role of state by on prezi 28 apr 2012 deegan and unerman (2006) provide an excellent depiction of legitimacy theory stating that organisations seek to. Corporate social responsibility and financial performance: disclosure on csr measure firm performance either from the accounting or market view mcguire et.
Read strategic posture, financial performance and environmental disclosure an empirical test of legitimacy theory, accounting, auditing & accountability journal on deepdyve, the largest online rental service for scholarly research with thousands of academic publications available at your fingertips. ‹determinants of corporate social responsibility disclosure: an application of stakeholder theory' accounting, organizations and society, 17 (6), 595-612 doi: 101016/0361-3682(92)90015-k crossref google scholar. We will write a custom essay sample on the notion of legitimacy a note on legitimacy theory accounting, organizations and society, 17(5) 471-475.
Accounting organizations and society, vol 17, no 6, pp 595-6 12, 1992 printed in great britain 0361-3682/92 $5 00+ 00 pergamon press ltd determinants of corporate social responsibility disclosure: an application of stakeholder theory robin w roberts scbool of accountancy, university of missouri-columbia abstract a lack of sufficient theoretical support for models designed to explain. The first part of the paper focuses on defining legitimacy theory as it has been used in accounting research, extending the current model of legitimacy that predominates, and discussing the potential of a resource-based approach to testing the theory. If this essay isn't quite what you're looking for, why not order your own custom accounting essay, dissertation or piece of coursework that answers your exact question.
There are several theories which aim at explaining how csr disclosure is practiced, among them the legitimacy theory this theory is mostly put into use to expound social and environmental disclosures. View legitimacy theory research papers on academiaedu for free reporting disclosure as a strategy for obtaining business legitimacy social responsibility. Csr reporting and legitimacy theory: while researchers deﬁne social accounting and csr reporting discussed above, the process through csr disclosure if it. Legitimacy theory, as the quantity of csr disclosures mainly focused on social related issues generally increases in the sector during the period under review although some companies do not increase their disclosure, their response is still in.
Higher community related csr disclosure in canada can, however, also be explained by considering psychological differences when considering annual report writers 20,000 words - 77 pages excellent use of literature. Legitimacy theory has been used by numerous accounting researchers who have elelcted to study social and environmental reporting practices an early study that sought to link legitimacy theory to corporate social disclosure polices was conducted by. Legitimate and this may include disclosure legitimacy theory propose a relationship between corporate disclosure so according to legitimacy theory accounting. Guthrie j and parker l 1990 corporate social disclosure practice a comparative from accounting 111 at harvard university a note on legitimacy theory.
The research question of this article, which drew my attention to explore into the theories of accounting area, is that how significant the impact of corporate social responsibility is associated to the legitimacy theory and stakeholder theory. This study contributes to the literature by using the legitimacy theory to interpret employee-related disclosure in china, addressing inadequate research efforts in the context of social and human rights dimensions of csr reporting. School of accounting and corporate governance legitimacy theory, csr, disclosure their perceived legitimacy will undertake disclosure strategies to explain.