Corporate social reporting (csr)inemerging economies: Areview and futuredirection

Research in Accounting in Emerging Economies

Volumn 9, Issue , 2009, Pages 119-143

  Belal, Ataur Rahman ^a   Momin, Mahmood ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 80051678094     PISSN: 14793563     EISSN: None     Source Type: Book Series    
DOI: 10.1108/S1479-3563(2009)0000009007     Document Type: Article

References (80)

1. Al-khater, K., & Naser,K. (2003). Users' perceptions of corporate social responsibility and accountability: Evidence from an emerging economy. Managerial Auditing Journal, 18 (6/7), 538-548.
2. Andrew, B., Gul, F., Guthrie, J., & Teoh, H. (1989). A note on corporate social disclosure practices in developing countries: The case of Malaysia and Singapore. British Accounting Review, 21(4), 371-376.
3. Batra, G. S. (1996). Dynamics of social auditing in corporate enterprises: A study of the Indian corporate sector. Managerial Auditing Journal, 11(2), 36-45.
4. Bebbington, J., & Gray, R. (2001). An account of sustainability: Failure, success and a reconceptualization. Critical Perspectives on Accounting, 12(5), 557-588.
5. Bebbington, J., Gray, R., Thomson, I., & Walters, D. (1994). Accountants' attitudes and environmentally-sensitive accounting. Accounting and Business Research, 24(Spring), 109-120.
6. Bebbington, J., & Unerman, J. (Eds). (2008). Editorial. Social and Environmental Accountability Journal, 28(1), 1-2.
7. Belal, A. (2000). Environmental reporting in developing countries: Empirical evidence from Bangladesh. Eco-Management and Auditing, 7(3), 114-121.
8. Belal, A. (2001). A study of corporate social disclosures in Bangladesh. Managerial Auditing Journal, 16(5), 274-289.
9. Belal, A. R. (1997). Green reporting practices in Bangladesh. The Bangladesh Accountant, January-March, 107-115.
10. Belal, A. R. (2008). Corporate social responsibility reporting in developing countries: The case of Bangladesh. Aldershot: Ashgate.
11. Belal, A. R., & Owen, D. (2007). The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh: An engagement based study. Accounting, Auditing and Accountability Journal, 20(3), 472-494.
12. Brockhoff, K. (1979). A note on external social reporting by German companies: A survey of 1973 company reports. Accounting, Organizations and Society, 4(1-2), 77-85.
13. Choi, J. (1998). An evaluation of the voluntary corporate environmental disclosures: A Korean evidence. Social and Environmental Accounting, 18(1), 2-7.
14. Choi, J. (1999). An investigation of the initial voluntary environmental disclosures made in Korean semi-annual financial reports. Pacific Accounting Review, 11(1), 73-102.
15. Choi, F., Frost, C., & Meek, G. (2002). International accounting. Upper Saddle River, NJ: Prentice Hall.
16. Choudhury, N. (1988). The seeking of accounting where it is not: Towards a theory of non-accounting in organisational settings. Accounting, Organisations and Society, 13(6), 549-557.
17. Deegan, C. (2002). The legitimising effect of social and environmental disclosures - A theoretical foundation. Accounting, Auditing and Accountability Journal, 15(3), 282-311.
18. Deegan, C., Geddes, S., & Staunton, J. (1995). A survey of Australian accountants' attitudes on environmental reporting. Accounting Forum, 19(2/3), 143-163.
19. Deegan, C., & Soltys, S. (2007). Social accounting research: An Australasian perspective. Accounting Forum, 31(1), 73-89.
20. de Villiers, C. (1999). Corporate social reporting in South Africa. Social and Environmental Accounting, 19(2), 5-7.
21. de Villiers, C., & van Staden, C. J. (2006). Can less environmental disclosure have a legitimising effect? Evidence from Africa. Accounting, Organizations and Society, 31(8), 763-781.
22. Dey, C. (2007). Social accounting at Traidcraft PLC: An ethnographic study of a struggle for the meaning of fair trade. Accounting, Auditing and Accountability Journal, 20(3), 423-445.
23. DiMaggio, P., & Powell, W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organisational fields. American Sociological Review, 48, 147-160.
24. Disu, A., & Gray, R. (1998). An exploration of social reporting and MNCs in Nigeria. Social and Environmental Accounting, 18(2), 13-15.
25. Epstein, M. J., Flamholtz, E., & McDonough, J. J. (1976). Corporate social accounting in the United States of America: State of the arts and future prospects. Accounting, Organisations and Society, 1(1), 23-42.
26. Ernst & Ernst (1972-1978). Social responsibility disclosure surveys. Cleveland, OH: Ernst and Ernst.
27. Gallhofer, S., & Haslam, J. (1997). The direction of green accounting policy: Critical reflections. Accounting, Auditing and Accountability Journal, 10(2), 148-174.
28. Gao, S. S., Heravi, S., & Xiao, J. Z. (2005). Determinants of corporate social and environmental reporting in Hong Kong: A research note. Accounting Forum, 29(2), 233-242.
29. Gray, R. (2000). Articles review. Social and Environmental Accounting, 20(2), 26.
30. Gray, R. (2001). Thirty years of social accounting, reporting and auditing: What (if anything) have we learnt? Business Ethics: A European Review, 10(1), 9-15.
31. Gray, R. (2002). The social accounting project and Accounting, Organisations and Society: Privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organisations and Society, 27(7), 687-708.
32. Gray, R., Dey, C., Owen, D., Evans, R., & Zadek, S. (1997). Struggling with the praxis of social accounting: Stakeholders, accountability, audits and procedures. Accounting, Auditing and Accountability Journal, 10(3), 325-364.
33. Gray, R., & Kouhy, R. (1993). Accounting for the environment and sustainability in lesser developed countries: An exploratory note. Research in Third World Accounting, 2, 387-399.
34. Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing and Accountability Journal, 8(2), 47-77.
35. Gray, R., Owen, D., & Adams, C. (1996). Accounting and accountability: Changes and challenges in corporate social and environmental reporting. Hemel Hempstead: Prentice Hall.
36. Gray, R., Owen, D., & Maunders, K. (1987). Corporate social reporting: Accounting and accountability. London: Prentice-Hall.
37. Grojer, J.-E., & Stark, A. (1977). Social accounting: A Swedish attempt. Accounting, Organizations and Society, 2(4), 349-385.
38. Guthrie, J. E., Cuganesan, S., & Ward, L. (2008). Disclosure media for social and environmental matters within the Australian food and beverage industry. Social and Environmental Accountability Journal, 28(1), 33-44.
39. Haniffa, R. M., & Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24(5), 391-430
40. Hegde, P., Bloom, R., & Fuglister, J. (1997). Social financial reporting in India: A case. The International Journal of Accounting, 32(2), 155-172.
41. Hopper, T., Tsamenyi, M., Uddin, S., & Wickramasinghe, D. (2009). Management accounting in less developed countries: What is known and needs knowing. Accounting, Auditing and Accountability Journal, 22(3), 469-514.
42. Imam, S. (1999). Environmental reporting in Bangladesh. Social and Environmental Accounting, 19(2), 12-14.
43. Imam, S. (2000). Corporate social performance reporting in Bangladesh. Managerial Auditing Journal, 15(3), 133-141.
44. Islam, M. A., & Deegan, C. (2008). Motivations for an organisation within a developing country to report social responsibility information: Evidence from Bangladesh. Accounting, Auditing and Accountability Journal, 21(6), 850-874.
45. Jaggi, B., & Zhao, R. (1996). Environmental performance and reporting: Perceptions of managers and accounting professionals in Hong Kong. The International Journal of Accounting, 31(3), 333-346.
46. Kamla, R. (2007). Critically appreciating social accounting and reporting in the Arab Middle East: A postcolonial perspective. Advances in International Accounting, 20, 105-177.
47. Kisenyi, V., & Gray, R. (1998). Social disclosure in Uganda. Social and Environmental Accounting, 18(2), 16-18.
48. Kuasirikun, N. (2005). Attitudes to the development and implementation of social and environ¬mental accounting in Thailand. Critical Perspectives on Accounting, 16(8), 1035-1057.
49. Kuasirikun, N., & Sherer, M. (2004). Corporate social accounting disclosure in Thailand. Accounting, Auditing and Accountability Journal, 17(4), 629-660.
50. Lindblom, C. K. (1994). The implications of organisational legitimacy for corporate social performance and disclosure. Paper presented at the Critical Perspectives on Accounting Conference, New York.
51. Lodhia, S. K. (2000). Social and environmental reporting in Fiji: A review of recent corporate annual reports. Social and Environmental Accounting, 20(1), 15-18.
52. Lodhia, S. K. (2003). Accountants' response to the environmental agenda in a developing nation: An initial and exploratory study on Fiji. Critical Perspectives on Accounting, 14(7), 715-737.
53. Lynn, M. (1992). A note on corporate social disclosure in Hong Kong. The British Accounting Review, 24(2), 105-110.
54. Maali, B., Casson, P., & Napier, C. (2006). Social reporting by Islamic banks. Abacus, 42(2), 266-289.
55. Mathews, M. (1997). Twenty-five years of social and environmental accounting research. Accounting, Auditing and Accountability Journal, 10(4), 481-531.
56. Naser, K., Al-Hussaini, A., Al-Kwari, D., & Nuseibeh, R. (2006). Determinants of corporate social disclosure in developing countries: The case of Qatar. Advances in International Accounting, 19, 1-23.
57. Naser, K., & Baker, N. (1999). Empirical evidence on corporate social responsibility reporting and accountability in developing countries: The case of Jordan. Advances in International Accounting, 12, 193-226.
58. Newson, M., & Deegan, C. (2002). Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. The International Journal of Accounting, 37(2), 183-213.
59. Nobes, C. W. (1998). Accounting in developing economies. London: ACCA.
60. O'Dwyer, B. (2002). Managerial perceptions of corporate social disclosure: An Irish story. Accounting, Auditing and Accountability Journal, 15(3), 406-436.
61. O'Dwyer, B. (2005). The construction of a social account: A case study in an overseas aid agency. Accounting, Organizations and Society, 30(3), 279-296.
62. Owen, D. (2004). Adventures in social and environmental accounting and auditing research: A personal reflection. In: C. Humphrey & W. Lee (Eds), The real life guide to accounting research (pp. 23-36). Oxford: Elsevier.
63. Owen, D. (2008). Chronicles of wasted time? A personal reflection on the current state of, and future prospects for, social and environmental accounting research. Accounting, Auditing and Accountability Journal, 21(2), 240-267.
64. Pachauri, R. K. (2006). CSR in new dimensions. The Economic Times.
65. Parker, L. D. (2005). Social and environmental accountability research: A view from the commentary box. Accounting, Auditing and Accountability Journal, 18(6), 842-860.
66. Rahaman, A. S. (2000). Senior management perceptions of social and environmental reporting in Ghana. Social and Environmental Accounting, 20(1), 7-10.
67. Rahaman, A. S., Lawrence, S., & Roper, J. (2004). Social and environmental reporting at the VRA: Institutionalised legitimacy or legitimation crisis? Critical Perspectives on Accounting, 15(1), 35-56.
68. Rashid, A., & Lodh, S. C. (2008). The influence of ownership structures and board practices on corporate social disclosures in Bangladesh. Research in Accounting in Emerging Economies, 8, 211-237.
69. Said, E. W. (1978). Orientalism. New York: Pantheon Book.
70. Savage, A. A. (1994). Corporate social disclosure practices in South Africa: A research note. Social and Environmental Accounting, 14(1).
71. Schreuder, H. (1979). Corporate social reporting in the Federal Republic of Germany: An overview. Accounting, Organizations and Society, 4(1-2), 109-122.
72. Singh, D., & Ahuja, J. (1983). Corporate social reporting in India. International Journal of Accounting, 18(2), 151-169.
73. Teoh, H. Y., & Thong, G. (1984). Another look at corporate social responsibility and reporting: An empirical study in a developing country. Accounting, Organisations and Society, 9(2), 189-206.
74. Thompson, P., & Zakaria, Z. (2004). Corporate social responsibility reporting in Malaysia: Progress and prospects. The Journal of Corporate Citizenship, 13, 125-136.
75. Trotman, K. T. (1979). Social responsibility disclosures by Australian companies. Chartered Accountant in Australia, 49(8), 24-28.
76. Tsang, E. (1998). A longitudinal study of corporate social reporting in Singapore. Accounting, Auditing and Accountability Journal, 11(5), 624-635.
77. Wallace, S. (1990). Accounting in developing countries: A review of the literature. Research in Third World Accounting, 1, 3-54.
78. Williams, S. (1999). Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: An international empirical test of political economy theory. The International Journal of Accounting, 34(2), 209-238.
79. Williams, S., & Pei, C. (1999). Corporate social disclosures by listed companies on their web sites: An international comparison. The International Journal of Accounting, 34(3), 389-419.
80. Xiao, J. Z., Gao, S. S., Heravi, S., & Cheung, Y. C. Q. (2005). The impact of social and economic development on corporate social and environmental disclosure in Hong Kong and the UK. Advances in International Accounting, 18, 219-243