The cultural system and integrated reporting

International Business Review

Volumn 22, Issue 5, 2013, Pages 828-838

  García Sánchez, Isabel María ^a   Rodríguez Ariza, Lázaro ^b   Frías Aceituno, José Valeriano ^b  

^a UNIVERSITY OF SALAMANCA   (Spain)

^b UNIVERSITY OF GRANADA   (Spain)

Author keywords

Corporate social responsibility reporting; Cultural system; Financial reports; Information disclosure; Integrated reporting

Indexed keywords

EID: 84879159819     PISSN: 09695931     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.ibusrev.2013.01.007     Document Type: Article

References (60)

1. Adams C.A. Internal organisational factors influencing corporate social and ethical reporting. Accounting, Auditing and Accountability Journal 2002, 15(2):223-250.
2. Adams C.A., Kuasirikun N. A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies. European Accounting Review 2000, 9(1):53-80.
3. Aguilera R.V., Rupp D.E., Williams C.A., Ganapathi J. Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations. Academy of Management Review 2007, 32(3):836-863.
4. Aldaz Odriozola M., Calvo Sánchez J.A., Álvarez Etxeberria I. Divulgación de información sobre corrupción: Empresas del IBEX 35. Revista de Contabilidad-Spanish Accounting Review 2012, 15(1):59-90.
5. Azcarate F., Carrasco F., Fernández M. The role of integrated indicators in exhibiting business contribution to sustainable development: A survey of sustainability reporting initiatives. Revista de Contabilidad-Spanish Accounting Review 2011, 14(N° Extraordinario):213-240.
6. Bowman E.H. Strategy, annual reports and alchemy. California Management Review 1978, Spring, 64-71.
7. Bustamante, S. (2011). Localization vs. standarization: Global approaches to CSR management in multinational companies. IMB Institute of Management Berlin, Working Paper No. 60, 03/2011.
8. Carroll A.B. A three-dimensional conceptual model of corporate performance. Academy of Management Review 1979, 4(4):497-505.
9. Christie P., Joseph M., Kwon G., Stoeberl P.A., Baumhart R. A cross-cultural comparison of ethical attitudes of business managers: India, Korea and the United States. Journal of Business Ethics 2003, 46:263-287.
10. Clarkson P.M., Li Y., Richardson G., Vasvari F. Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society 2008, 33:303-327.
11. Cowen S., Ferreri L., Parker L.D. The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and Society 1987, 12(2):111-122.
12. De Mooij M., Hofstede G. The Hofstede model. Applications to global branding and advertising strategy and research. International Journal of Advertising 2010, 29(1):85-110.
13. Debreceny R., Gray G.L., Rahman A. The determinants of Internet financial reporting. Journal of Accounting and Public Policy 2002, 21:371-394.
14. Deegan C. The legitimising effect of social and environmental disclosures - A theoretical foundation, Accounting. Auditing & Accountability Journal 2002, 15(3):282-311.
15. Deegan C., Gordon B. A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research 1996, 26(3):187-199.
16. Eccles R.G., Kruz M.P. One report - Integrated reporting for a sustainable society 2010, John wiley & Sons, Inc., Hoboken, New Jersey.
17. Fernández-Feijoo B., Romero A., Ruíz S. Information systems for sustainability: Hofstede's cultural differences in the perception of a quality measure for sustainability reports. ENTERprise Information Systems, Part 1 2012, Vol. 219:54-62. Communications in Computer and Information Science.
18. Frías-Aceituno J.V., Rodríguez-Ariza L., García-Sánchez I.M. The role of the board in the dissemination of integrated corporate social reporting. Corporate Social Responsibility and Environmental Management 2012, 10.1002/csr.1294.
19. Frías-Aceituno J.V., Rodríguez-Ariza L., García-Sánchez I.M. Explanatory factors of integrated sustainability and financial reporting. Business Strategy & the Environment 2013, 10.1002/bse.1765.
20. Frías-Aceituno J.V., Rodríguez-Ariza L., García-Sánchez I.M. Is integrated reporting determined by a country's legal system? An exploratory study. Journal of Cleaner Production 2013, 10.1016/j.jclepro.2012.12.006.
21. García-Sánchez, I. M., Prado-Lorenzo, J. M., & Frías-Aceituno, J. V. Información social corporativa y sistema legal. Revista Europea de Administración y Dirección de Empresas, in press.
22. García-Sánchez I.M., Rodríguez-Domínguez L., Gallego-Álvarez I. Corporate governance and strategic information on the Internet. Accounting, Auditing and Accountability Journal 2011, 24(4):471-501.
23. González Esteban E. La Teoría de los stakeholders. Un puente para el desarrollo práctico de la ética empresarial y de la responsabilidad social corporativa. Veritas 2007, II(17):205-224.
24. Gray R., Owen D., Maunders K.T. Corporate social reporting: Accounting and accountability 1987, Prentice Hall, Hemel Hempstead.
25. Gray R.H., Kouhy R., Lavers S. Methodological themes: Constructing a research database of social and environmental reporting by UK companies. Accounting, Auditing and Accountability Journal 1995, 8(2):78-101.
26. Gray S.J. Towards a theory of cultural influence on the development of accounting systems internationally. Abacus 1998, 24:1-15.
27. Greene W.H. Econometric analysis 1999, Prentice Hall, New Jersey.
28. Guthrie J., Parker L.D. Corporate social disclosure practice: A comparative international analysis. Advances in Public Interest Accounting 1990, 3:159-175.
29. Hackston D., Milne M.J. Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing and Accountability Journal 1996, 9(1):77-108.
30. Hair J.F., Black W.C., Babin B.J., Anderson R.E. Multivariate data analysis 1998, Prentice Hall, New Jersey.
31. Hess D. The three pillars of corporate social reporting as new governance regulation: Disclosure, dialogue and development. Business Ethics Quarterly 2008, 18(4):447-482.
32. Hillier D., Pindado J., de Queiroz V., de la Torre Ch. The impact of country-level corporate governance on research and development. Journal of International Business Studies 2011, 42:76-98.
33. Hofstede G., Hofstede G.J. Cultures and organizations: Software of the mind 2005, McGraw Hill, New York, NY. 2nd ed.
34. Hofstede G.H. The cultural relativity of organizational practices and theories. Journal of International Business Studies 1983, 76-88.
35. Hofstede G.H. Culture's consequences, comparing values, behaviors, institutions, and organizations across nations 2001, Sage Publications, Thousand Oaks.
36. Horrach P., Socias Salvá A. La actitud de las empresas de economía solidaria frente a la divulgación de información sobre sostenibilidad desde el prisma de la teoría de los stakeholders o grupos de interés. Revista de Contabilidad-Spanish Accounting Review 2011, 14(N° Extraordinario):267-297.
37. International Integrated Reporting Committee Towards integrated reporting. Communicating value in the 21st century 2011, IIRC. http://www.theiirc.org/.
38. Langlois C.C., Schlegelmich B.B. Do corporate codes of ethics reflect national character? Evidence from Europe and the United States. Journal of International Business Studies 1990, 21(4):519-539.
39. Maignan I. Consumers' perceptions of corporate social responsibilities: A cross-cultural comparison. Journal of Business Ethics 2001, 30(1):57-72.
40. Mathews M.R. Socially responsible accounting 1993, Chapman & Hall, London.
41. Minkov M. What makes us different and similar: A new interpretation of the World Values Survey and other cross-cultural data 2007, Klasika I Stil, Sofia, Bulgaria.
42. Neu D., Warsame H., Pedwell K. Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society 1998, 23(3):265-282.
43. Nikolaeva R., Bicho M. The role of institutional and reputational factors in the voluntary adoption of corporate social responsibility reporting standards. Journal of the Academy of Marketing Science 2011, 39(1):136-157.
44. Patten D. Exposure, legitimacy and social disclosure. Journal of Accounting and Public Policy 1991, 10(4):297-308.
45. Prado-Lorenzo J.M., Gallego-Álvarez I., García-Sánchez I.M. Stakeholder engagement and corporate social responsibility reporting: The ownership structure effect. Corporate Social Responsibility and Environmental Management 2009, 16(2):94-107.
46. Prado-Lorenzo J.M., García-Sánchez I.M. The role of the board of directors in disseminating relevant information on greenhouse gases. Journal of Business Ethics 2010, 97:391-424.
47. Prado-Lorenzo, J. M., García-Sánchez, I. M., & Blazquez-Zaballos, A. El impacto del sistema cultural en la transparencia corporativa, Revista Europea de Dirección y Economía de la Empresa, in press.
48. Prado-Lorenzo J.M., García Sánchez I.M., Gallego Álvarez I. Características del consejo de administración e información en materia de responsabilidad social corporativa. Revista Española de Financiación y Contabilidad 2009, XXXVIII(141):107-135.
49. Radebaugh L.H. Environmental factors influencing the development of accounting objectives, standards and practices in Peru. International Journal of Accounting Education and Research 1975, fall, 11:39-56.
50. René O. Corporate social disclosures in the context of national cultures and stakeholder theory. Accounting, Auditing and Accountability Journal 2010, 23(7):868-889.
51. Richardson P.J., Boyd R. Not by genes alone: How culture transformed human evolution 2005, The University of Chicago Press, Chicago.
52. Roberts R.W. Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society 1992, 17(6):595-612.
53. Salter S.B., Niswander F. Cultural influence on the development of accounting systems internationally: A test of Gray's 1988 theory. Journal of International Business Studies 1995, 16:379-397.
54. Singhapakdi A., Vitell S.J., Leelakulthanit O. A cross-cultural study of moral philosophies, ethical perceptions and judgments: A comparison of American and Thai marketers. International Marketing Review 1994, 11(6):65-78.
55. Su S. Cultural differences in determining the ethical perception and decision-making of future accounting professionals: A comparison between accounting students from Taiwan and the United States. The Journal of American Academy of Business 2006, 9(1):147-158.
56. Tsakumis G.T. The influence of culture on accountants' application of financial reporting rules. Abacus 2007, 43(1):27-48.
57. Van der Laan Smith J., Adhikari A., Tondkar R.H. Exploring differences in social disclosure internationally: A stakeholder perspective. Journal of Accounting and Public Policy 2005, 24:123-151.
58. Vitell S.J., Paolillo J.G.P., Thomas J.L. The perceived role of ethics and social responsibility: A study of marketing professionals. Business Ethics Quarterly 2003, 13(1):63-86.
59. Watts R., Zimmerman J. Positive Accounting theory 1986, Prentice Hall, Englewood Cliffs, NJ.
60. Yaveroglu I., Donthu N. Cultural influences on the diffusion of new products. Journal of International Consumer Marketing 2002, 14(4):49-64.