메뉴 건너뛰기




Volumn 1, Issue , 2000, Pages 45-81

A multi-case investigation of environmental legitimation in annual reports

Author keywords

[No Author keywords available]

Indexed keywords


EID: 23744505494     PISSN: 14793598     EISSN: None     Source Type: Book Series    
DOI: None     Document Type: Article
Times cited : (33)

References (58)
  • 1
    • 84992932715 scopus 로고
    • Green reporting and the consumer movement
    • R. Adams Green reporting and the consumer movement D. Owen Green reporting: Accountancy and the Challenge of the Nineties 1992 Chapman Hall London 106 118
    • (1992) , pp. 106-118
    • Adams, R.1
  • 2
    • 0007636034 scopus 로고
    • The state and political thery in corporate social disclosure research: A response to Guthrie and Parker
    • P.J. Arnold The state and political thery in corporate social disclosure research: A response to Guthrie and Parker Advances in Public Interest Accounting 3 1990 177 181
    • (1990) Advances in Public Interest Accounting , vol.3 , pp. 177-181
    • Arnold, P.J.1
  • 3
    • 0002048188 scopus 로고
    • The double-edge of organizational legitimation
    • B.E. Ashforth B.W. Gibbs The double-edge of organizational legitimation Organization Science 1 2 1990 177 194
    • (1990) Organization Science , vol.1 , Issue.2 , pp. 177-194
    • Ashforth, B.E.1    Gibbs, B.W.2
  • 4
    • 0003404288 scopus 로고
    • Quantity and quality in social research
    • A. Bryman Quantity and quality in social research 1988 Unwin Hyman London
    • (1988)
    • Bryman, A.1
  • 5
    • 0010947671 scopus 로고
    • Environmental disclosure: An empirical study of corporate communication in Canada and the role of accounting
    • N. Buhr Environmental disclosure: An empirical study of corporate communication in Canada and the role of accounting 1994 University of Western Ontario London Unpublished PhD dissertation
    • (1994)
    • Buhr, N.1
  • 6
    • 85119549029 scopus 로고    scopus 로고
    • Looking behind the curtain: A structuration view of the initiation of environmental reports
    • N. Buhr Looking behind the curtain: A structuration view of the initiation of environmental reports Conference Proceedings, Fifth Interdisciplinary Perspectives on Accounting Conference (July 7–9) Manchester, United Kingdom 1997
    • (1997)
    • Buhr, N.1
  • 7
    • 84986172636 scopus 로고    scopus 로고
    • Environmental performance, legislation and annual report disclosure: The case of acid rain and Falconbridge
    • N. Buhr Environmental performance, legislation and annual report disclosure: The case of acid rain and Falconbridge Accounting, Auditing & Accountability Journal 11 2 1998 163 190
    • (1998) Accounting, Auditing & Accountability Journal , vol.11 , Issue.2 , pp. 163-190
    • Buhr, N.1
  • 8
    • 85017600681 scopus 로고    scopus 로고
    • A comparison of mandated and voluntary environmental disclosure: The case of Canada and the United States
    • N. Buhr M. Freedman A comparison of mandated and voluntary environmental disclosure: The case of Canada and the United States 1996 School of Management, Binghamton University New York [WWW document]
    • (1996)
    • Buhr, N.1    Freedman, M.2
  • 9
    • 85119555194 scopus 로고    scopus 로고
    • Canadian Business and Current Affairs 1996 Dialog Information Services Palo Alto, CA (Distributor)
    • (1996)
  • 10
    • 0000005223 scopus 로고
    • A multi-case investigation of a theory of the transfer pricing process
    • G.J. Colbert B.H. Spicer A multi-case investigation of a theory of the transfer pricing process Accounting, Organizations and Society 20 6 1995 423 456
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.6 , pp. 423-456
    • Colbert, G.J.1    Spicer, B.H.2
  • 11
    • 0001091248 scopus 로고    scopus 로고
    • A study of the environmental disclosure policies of Australian corporations
    • C. Deegan B. Gordon A study of the environmental disclosure policies of Australian corporations Accounting and Business Research 26 3 1996 187 199
    • (1996) Accounting and Business Research , vol.26 , Issue.3 , pp. 187-199
    • Deegan, C.1    Gordon, B.2
  • 12
    • 84986043580 scopus 로고    scopus 로고
    • Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority
    • C. Deegan M. Rankin Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority Accounting, Auditing & Accountability Journal 9 2 1996 50 67
    • (1996) Accounting, Auditing & Accountability Journal , vol.9 , Issue.2 , pp. 50-67
    • Deegan, C.1    Rankin, M.2
  • 13
    • 84986156531 scopus 로고    scopus 로고
    • The materiality of environmental information to users of annual reports
    • C. Deegan M. Rankin The materiality of environmental information to users of annual reports Accounting, Auditing & Accountability Journal 10 4 1997 562 583
    • (1997) Accounting, Auditing & Accountability Journal , vol.10 , Issue.4 , pp. 562-583
    • Deegan, C.1    Rankin, M.2
  • 14
    • 0000953669 scopus 로고
    • The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields
    • P.J. DiMaggio W.W. Powell The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields American Sociological Review 48 1983 147 160
    • (1983) American Sociological Review , vol.48 , pp. 147-160
    • DiMaggio, P.J.1    Powell, W.W.2
  • 15
    • 84970428006 scopus 로고
    • Organizational legitimacy: Social values and organizational behavior
    • J. Dowling J. Pfeffer Organizational legitimacy: Social values and organizational behavior pacific Sociological Review 18 1 1975 122 138
    • (1975) pacific Sociological Review , vol.18 , Issue.1 , pp. 122-138
    • Dowling, J.1    Pfeffer, J.2
  • 16
    • 0001682514 scopus 로고    scopus 로고
    • Corporate environmental disclosures: Competitive disclosures hypothesis using 1991 annual report data
    • M.A. Fekrat C. Inclan D. Petroni Corporate environmental disclosures: Competitive disclosures hypothesis using 1991 annual report data International Journal of Accounting 31 2 1996 175 195
    • (1996) International Journal of Accounting , vol.31 , Issue.2 , pp. 175-195
    • Fekrat, M.A.1    Inclan, C.2    Petroni, D.3
  • 17
    • 85119554650 scopus 로고
    • Investors give annual reports high marks
    • J. Flinn Investors give annual reports high marks The Globe and Mail 1995 B20 (September 6)
    • (1995) The Globe and Mail , pp. B20
    • Flinn, J.1
  • 18
    • 85119549387 scopus 로고    scopus 로고
    • New government report bolsters move to ban Maine clear cuts
    • R. Foot New government report bolsters move to ban Maine clear cuts Telegraph Journal 1996 A1 A2 (May 13)
    • (1996) Telegraph Journal , pp. A1-A2
    • Foot, R.1
  • 19
    • 0142126596 scopus 로고
    • An analysis of the association between population disclosure and economic performance
    • M. Freedman B. Jaggi An analysis of the association between population disclosure and economic performance Accounting, Auditing & Accountability Journal 1 2 1988 43 58
    • (1988) Accounting, Auditing & Accountability Journal , vol.1 , Issue.2 , pp. 43-58
    • Freedman, M.1    Jaggi, B.2
  • 20
    • 85119549289 scopus 로고    scopus 로고
    • Outlook 97
    • S. Gordon Outlook 97 CA Magazine 1997 19 23 (January/February)
    • (1997) CA Magazine , pp. 19-23
    • Gordon, S.1
  • 21
    • 84953574788 scopus 로고
    • Current practice in environmental reporting
    • R.H. Gray Current practice in environmental reporting Social and Environmental Accounting 13 1 1993 6 9
    • (1993) Social and Environmental Accounting , vol.13 , Issue.1 , pp. 6-9
    • Gray, R.H.1
  • 22
    • 8344232350 scopus 로고
    • The developing state-of-the-art in environmental reporting in the U.K. and continental Europe
    • R.H. Gray The developing state-of-the-art in environmental reporting in the U.K. and continental Europe Discussion paper 1994 Centre for Social and Environmental Accounting Research, University of Dundee
    • (1994)
    • Gray, R.H.1
  • 23
  • 24
    • 84953586974 scopus 로고
    • Corporate social and environmental reporting: A review of the literature and a longitudinal study of U.K. disclosure
    • R.H. Gray R. Kouhy S. Lavers Corporate social and environmental reporting: A review of the literature and a longitudinal study of U.K. disclosure Accounting, Auditing & Accountability Journal 8 2 1995 47 77
    • (1995) Accounting, Auditing & Accountability Journal , vol.8 , Issue.2 , pp. 47-77
    • Gray, R.H.1    Kouhy, R.2    Lavers, S.3
  • 25
    • 84953587002 scopus 로고
    • Methodological themes: Constructing a research database of social and environmental reporting by U.K. companies
    • R.H. Gray R. Kouhy S. Lavers Methodological themes: Constructing a research database of social and environmental reporting by U.K. companies Accounting, Auditing & Accountability Journal 8 2 1995 78 101
    • (1995) Accounting, Auditing & Accountability Journal , vol.8 , Issue.2 , pp. 78-101
    • Gray, R.H.1    Kouhy, R.2    Lavers, S.3
  • 26
    • 0004035266 scopus 로고
    • Corporate social reporting: Accounting and accountability
    • R.H. Gray D.L. Owen K.T. Maunders Corporate social reporting: Accounting and accountability 1987 Prentice-Hall London
    • (1987)
    • Gray, R.H.1    Owen, D.L.2    Maunders, K.T.3
  • 28
    • 84954797210 scopus 로고
    • Corporate social reporting: A rebuttal of legitimacy theory
    • J. Guthrie L.D. Parker Corporate social reporting: A rebuttal of legitimacy theory Accounting and Business Research 19 76 1989 343 352
    • (1989) Accounting and Business Research , vol.19 , Issue.76 , pp. 343-352
    • Guthrie, J.1    Parker, L.D.2
  • 29
    • 0001106376 scopus 로고
    • Corporate social disclosure practice: A comparative international analysis
    • J. Guthrie L.D. Parker Corporate social disclosure practice: A comparative international analysis Advances in Public Interest Accounting 3 1990 159 175
    • (1990) Advances in Public Interest Accounting , vol.3 , pp. 159-175
    • Guthrie, J.1    Parker, L.D.2
  • 30
    • 0000195587 scopus 로고
    • Corporate social reporting: Eight decades of development at U. S. Steel
    • R.H. Hogner Corporate social reporting: Eight decades of development at U. S. Steel Research in Corporate Social Performance and Policy 4 1982 243 250
    • (1982) Research in Corporate Social Performance and Policy , vol.4 , pp. 243-250
    • Hogner, R.H.1
  • 31
    • 84965682114 scopus 로고
    • Environmental disturbances and organizational transitions and transformations: Some alternative models
    • R. Laughlin Environmental disturbances and organizational transitions and transformations: Some alternative models Organization studies 12 2 1991 209 232
    • (1991) Organization studies , vol.12 , Issue.2 , pp. 209-232
    • Laughlin, R.1
  • 32
    • 0347548320 scopus 로고
    • Clayoquot mass trials: Defending the rainforest
    • R. MacIsaac A. Champagne Clayoquot mass trials: Defending the rainforest 1994 New Society Publishers Philadelphia, PA
    • (1994)
    • MacIsaac, R.1    Champagne, A.2
  • 33
    • 0004190743 scopus 로고
    • Socially responsible accounting
    • M.R. Mathews Socially responsible accounting 1993 Chapman & Hall London
    • (1993)
    • Mathews, M.R.1
  • 34
    • 85031067220 scopus 로고    scopus 로고
    • Accounting to a Wider Society: Towards a mega-accounting theory
    • M.R. Mathews Accounting to a Wider Society: Towards a mega-accounting theory Forum Paper at the Annual Meeting of the American Accounting Association New Orleans 1998
    • (1998)
    • Mathews, M.R.1
  • 35
    • 0000057597 scopus 로고
    • Institutionalized organizations: Formal structure as myth and ceremony
    • J.W. Meyer B. Rowan Institutionalized organizations: Formal structure as myth and ceremony American Journal of Sociology 83 2 1977 340 363
    • (1977) American Journal of Sociology , vol.83 , Issue.2 , pp. 340-363
    • Meyer, J.W.1    Rowan, B.2
  • 36
    • 0344285431 scopus 로고
    • Qualitative data as an attractive nuisance: The problem of analysis
    • M.B. Miles Qualitative data as an attractive nuisance: The problem of analysis Administrative Science Quarterly 24 1979 590 601
    • (1979) Administrative Science Quarterly , vol.24 , pp. 590-601
    • Miles, M.B.1
  • 37
    • 0000905963 scopus 로고    scopus 로고
    • Managing Public Impressions: Environmental Disclosures in Annual Reports
    • D. Neu H. Warsame K. Pedwell Managing Public Impressions: Environmental Disclosures in Annual Reports Accounting, Organizations and Society 23 3 1998 265 282
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.3 , pp. 265-282
    • Neu, D.1    Warsame, H.2    Pedwell, K.3
  • 38
    • 0001371601 scopus 로고
    • Environmental reporting in Finland: A note on the use of annual reports
    • M. Niskala M. Pretes Environmental reporting in Finland: A note on the use of annual reports Accounting, Organizations and Society 20 6 1995 457 466
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.6 , pp. 457-466
    • Niskala, M.1    Pretes, M.2
  • 39
    • 85119548420 scopus 로고
    • Pulp mills: Know your enemy
    • D. Orton Pulp mills: Know your enemy Canadian Dimension 1991 31 33 (March)
    • (1991) Canadian Dimension , pp. 31-33
    • Orton, D.1
  • 41
    • 0001647340 scopus 로고
    • Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory
    • D.M. Patten Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory Accounting, Organizations and Society 17 5 1992 471 475
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.5 , pp. 471-475
    • Patten, D.M.1
  • 42
    • 0002714901 scopus 로고
    • Management as symbolic action: The creating and maintenance of organizational paradigms
    • J. Pfeffer Management as symbolic action: The creating and maintenance of organizational paradigms Research in Organizational Behavior 3 1981 1 52
    • (1981) Research in Organizational Behavior , vol.3 , pp. 1-52
    • Pfeffer, J.1
  • 43
    • 0003673988 scopus 로고
    • Corporation and society: The search for a paradigm
    • L.E. Preston Corporation and society: The search for a paradigm Journal of Economic Literature 1975 434 453 (July)
    • (1975) Journal of Economic Literature , pp. 434-453
    • Preston, L.E.1
  • 44
    • 0001934990 scopus 로고
    • Social accounting as immanent legitimation: A critique of a technicist ideology
    • A.G. Puxty Social accounting as immanent legitimation: A critique of a technicist ideology Advances in Public Interest Accounting 1 1986 95 111
    • (1986) Advances in Public Interest Accounting , vol.1 , pp. 95-111
    • Puxty, A.G.1
  • 46
    • 0011338952 scopus 로고    scopus 로고
    • Expression of corporate social responsibility in U.K. firms
    • D.C. Robertson N. Nicholson Expression of corporate social responsibility in U.K. firms Journal of Business Ethics 1996 1095 1106
    • (1996) Journal of Business Ethics , pp. 1095-1106
    • Robertson, D.C.1    Nicholson, N.2
  • 47
    • 85119549139 scopus 로고
    • Minor forestry issues evoked
    • J. Rusk Minor forestry issues evoked Globe & Mail 1992 A4 (June 6)
    • (1992) Globe & Mail , pp. A4
    • Rusk, J.1
  • 48
    • 0037570382 scopus 로고    scopus 로고
    • Environmental disclosure in annual reports: A legitimacy theory framework
    • A. Savage Environmental disclosure in annual reports: A legitimacy theory framework Paper presented at the Annual Meeting of the American Accounting Association New Orleans 1998
    • (1998)
    • Savage, A.1
  • 49
    • 85119550522 scopus 로고
    • Recycling an industry
    • J. Sherbanowski Recycling an industry Canadian Banker 98 1991 48 52 (July/August)
    • (1991) Canadian Banker , vol.98 , pp. 48-52
    • Sherbanowski, J.1
  • 50
    • 0003461534 scopus 로고
    • Interpreting qualitative data: Methods for analysing talk, text and interaction
    • D. Silverman Interpreting qualitative data: Methods for analysing talk, text and interaction 1993 Sage London
    • (1993)
    • Silverman, D.1
  • 51
    • 21844442887 scopus 로고
    • Managing legitimacy: Strategic and institutional approaches
    • M.C. Suchman Managing legitimacy: Strategic and institutional approaches Academy of Management Review 20 3 1995 571 610
    • (1995) Academy of Management Review , vol.20 , Issue.3 , pp. 571-610
    • Suchman, M.C.1
  • 52
    • 84978599442 scopus 로고
    • A rationale for corporate social reporting and evidence from organizational research
    • A.M. Tanker E.A. Lowe A rationale for corporate social reporting and evidence from organizational research Journal of Business Finance and Accounting 7 1 1980 1 15
    • (1980) Journal of Business Finance and Accounting , vol.7 , Issue.1 , pp. 1-15
    • Tanker, A.M.1    Lowe, E.A.2
  • 53
    • 0001062886 scopus 로고
    • Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of U.S. firms
    • A.A. Ullmann Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of U.S. firms Academy of Management Review 10 3 1985 540 557
    • (1985) Academy of Management Review , vol.10 , Issue.3 , pp. 540-557
    • Ullmann, A.A.1
  • 54
    • 0003794455 scopus 로고
    • Company environmental reporting
    • United Nations Company environmental reporting 1994 United Nations New York
    • (1994)
    • United Nations1
  • 55
    • 0003638288 scopus 로고
    • Environmental disclosures: International survey of corporate reporting practices
    • United Nations Economic and Social Council Environmental disclosures: International survey of corporate reporting practices 1992 United Nations New York (January 30)
    • (1992)
    • United Nations Economic and Social Council1
  • 56
    • 49049139717 scopus 로고
    • An evaluation of environmental disclosures made in corporate annual reports
    • J. Wiseman An evaluation of environmental disclosures made in corporate annual reports Accounting, Organizations and Society 7 1 1982 53 63
    • (1982) Accounting, Organizations and Society , vol.7 , Issue.1 , pp. 53-63
    • Wiseman, J.1
  • 57
    • 0003673547 scopus 로고
    • Case study research: Design and methods
    • R.K. Yin Case study research: Design and methods rev. ed. 1989 Sage Newbury Park, CA
    • (1989)
    • Yin, R.K.1
  • 58
    • 84938048714 scopus 로고
    • Corporate social responsibility: A conceptualization based on organizational literature
    • T.J. Zenisek Corporate social responsibility: A conceptualization based on organizational literature Academy of Management Review 4 3 1979 359 368
    • (1979) Academy of Management Review , vol.4 , Issue.3 , pp. 359-368
    • Zenisek, T.J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.