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Tekijä: | Chen, J.C. Roberts, R.W. |
Otsikko: | Toward a more coherent understanding of the organization-society relationship: a theoretical consideration for social and environmental accounting research |
Lehti: | Journal of Business Ethics
2010 : DEC III, VOL. 97:4, p. 651-665 |
Asiasana: | social accounting environmental accounting accounting research theories |
Kieli: | eng |
Tiivistelmä: | This study analyzes the overlapping perspectives of institutional theory, legitimacy theory, resource dependence theory, and stakeholder theory. It is aimed at exploring how these theories can inform and be built upon by one another. There is a detailed analysis of legitimacy theory with some recent critical discussions on legitimacy and corporations in the management literature into accounting research. It is concluded that there are two theoretical considerations that are important for future social and environmental accounting research. |
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