Refinements to Legitimacy Theory in Social and Environmental Accounting Matthew V. Tilling Flinders University‚ South Australia The author wishes to acknowledge the valuable support provided by the CPA Australia in funding this research through their Research Grant Scheme. COMMERCE RESEARCH PAPER SERIES NO. 04-6 ISSN: 1441-3906 “Legitimacy is a generalized perception or assumption that the actions of an entity are desirable‚ proper‚ or appropriate within some socially constructed system of
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Part A Section (i) The articles chosen for this essay paper were “Corporate Environmental Reporting: A test of legitimacy theory” by Trevor D. Wilmshurst and Geoffrey R. Frost and “The Stakeholder Theory: Concepts‚ Evidence and Implications” by Thomas Donaldson and Preston Lee. There were several factors that contributed to my choosing these particular articles for my study. First and foremost‚ these articles were both peer reviewed and the journals they were sourced from‚ namely the
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structure and corporate voluntary disclosure in Hong Kong and Singapore Gerald K. Chaua‚ Sidney J. Grayb‚* b Hong Kong Polytechnic University‚ Hong Kong‚ China School of International Business‚ University of New South Wales‚ Quadrangle Building‚ Sydney‚ NSW 2052‚ Australia a Abstract Drawing on prior empirical research based on disclosure behavior in developed western markets‚ this study examines the association of ownership structure with the voluntary disclosures of listed companies in
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financial reporting and voluntary disclosure This paper examines causal reasoning‚ applying the theories to financial reporting. Causal reasoning involves diagnosis (determining the cause of an effect) and prediction (vice versa). These are important and commonplace amongst analysts‚ investors and management regarding company earnings and share prices. However‚ there is very little recent research employing causal reasoning theories to this field. Attribution theory describes how causes are
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Concerning self-disclosure‚ it is pertinent for social workers to maintain their professional boundaries with client’s while building an empathic relationship (F. Reamer‚ 2006). Galina has utilized this interviewing technique in practice and understands the concept of avoiding dual boundaries and remaining non-judgmental in practice (G. Soracheva‚ personal communication‚ July 27‚ 2017). The article Poverty Aware Social Work Practice discusses the importance of social work students utilizing a process
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Legitimacy: government and politics Legitimacy is the popular acceptance of an authority‚ usually a governing law or a régime. Whereas “authority” denotes a specific position in an established government‚ the term “legitimacy” denotes a system of government — wherein “government” denotes “sphere of influence”. Political legitimacy is considered a basic condition for governing‚ without which a government will suffer legislative deadlock(s) and collapse. John Locke said that political legitimacy
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139 –156 A study of the relationship between corporate governance structures and the extent of voluntary disclosure Simon S.M. Ho*‚ Kar Shun Wong School of Accountancy‚ The Chinese University of Hong Kong‚ Shatin‚ N.T.‚ Hong Kong Abstract The primary objective of this study is to test a theoretical framework relating four major corporate governance attributes with the extent of voluntary disclosure provided by listed firms in Hong Kong. These corporate governance attributes are the proportion of
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charismatic legitimacy is in many ways the very opposite of traditional legitimacy. When we use the word charisma in everyday conversation‚ we usually are describing someone who is good-looking or perhaps a witty conversationalist. But in politics‚ charisma means much more. Rather than relying on the weight of history and the continuity of certain roles or values‚ charismatic legitimacy is based on the power of ideas‚ or what is sometimes called "the gift of grace." Charisma is typically embodied
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What does the notion of legitimacy and social contract have to do with corporate disclosure policies? Introduction In recent years‚ corporations have increasingly used their annual reports to voluntarily report information relating to their social actions‚ particularly those concerning the natural environment (Gray et al.1995). More specifically‚ corporations have been changing their disclosure policy towards the "triple bottom line reporting"‚ where in addition to economic performance‚ social
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as if late-1980s Chicago packed up and moved to early-2010s London. The duo of Howard and Guy Lawrence faced a new challenge with Caracal‚ their sophomore album - with one foot in the underground and one foot firmly in the contemporary pop scene‚ Disclosure were seemingly faced with a dilemma. This expressed itself in the singles leading up to this album - “Bang That” was a crude‚ while album singles “Holding On” and “Omen” both felt rather like a retread of Settle’s poppier hits. However‚
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