메뉴 건너뛰기




Volumn 55, Issue 3, 2015, Pages 783-823

The changing trends of corporate social and environmental disclosure within the Australian gambling industry

Author keywords

Corporate social and environmental disclosure; Gambling organisations; Institutional theory; Legitimacy theory; Problem gambling; Stakeholder theory

Indexed keywords


EID: 84940613680     PISSN: 08105391     EISSN: 1467629X     Source Type: Journal    
DOI: 10.1111/acfi.12075     Document Type: Article
Times cited : (41)

References (61)
  • 1
    • 84986116800 scopus 로고    scopus 로고
    • The ethical, social and environmental reporting-performance portrayal gap
    • Adams, C. A., 2004, The ethical, social and environmental reporting-performance portrayal gap, Accounting, Auditing and Accountability Journal 17, 731-757.
    • (2004) Accounting, Auditing and Accountability Journal , vol.17 , pp. 731-757
    • Adams, C.A.1
  • 2
    • 84940577542 scopus 로고    scopus 로고
    • Australasian Gaming Council, Melbourne). Available at, accessed 5 October 2009
    • Australasian Gaming Council, (2008) Database on Australia's Gambling Industries 2009/10, AGC Home page (Australasian Gaming Council, Melbourne). Available at: http://www.austgamingcouncil.org.au, accessed 5 October 2009.
    • (2008) Database on Australia's Gambling Industries 2009/10, AGC Home page
  • 3
    • 84940582206 scopus 로고    scopus 로고
    • Fact Sheet, AGC Home page (Australasian Gaming Council, Melbourne). Available at, accessed 8 October 2009
    • Australasian Gaming Council, (2009/10), Fact Sheet, AGC Home page (Australasian Gaming Council, Melbourne). Available at: http://www.austgamingcouncil.org.au, accessed 8 October 2009.
    • (2009)
  • 4
    • 84940612070 scopus 로고    scopus 로고
    • Taxation Revenue, Australia, 2006/07, Cat. No. 5506.0 (Australian Bureau of Statistics, Canberra).
    • Australian Bureau of Statistics, 2008, Taxation Revenue, Australia, 2006/07, Cat. No. 5506.0 (Australian Bureau of Statistics, Canberra).
    • (2006)
  • 5
    • 84940609775 scopus 로고    scopus 로고
    • National Greenhouse and Energy Reporting, Overview. Available at, accessed 20 November 2012
    • Australian Government - Department of Climate Change, 2012, National Greenhouse and Energy Reporting, Overview. Available at: http://www.climatechange.gov.au/climate-change/greenhouse-gas-measurement/national-greenhouse-and-energy-reporting, accessed 20 November 2012.
    • (2012)
  • 6
    • 84940580639 scopus 로고    scopus 로고
    • Energy Efficiency Opportunities. Available at, accessed 20 November 2012
    • Australian Government - Department of Industry, 2012, Energy Efficiency Opportunities. Available at: http://energyefficiencyopportunities.gov.au/, accessed 20 November 2012.
    • (2012)
  • 7
    • 0035193249 scopus 로고    scopus 로고
    • An account of sustainability: failure, success and a reconceptualization
    • Bebbington, J., and R. Gray, 2001, An account of sustainability: failure, success and a reconceptualization, Critical Perspectives on Accounting 12, 557-605.
    • (2001) Critical Perspectives on Accounting , vol.12 , pp. 557-605
    • Bebbington, J.1    Gray, R.2
  • 8
    • 4544358225 scopus 로고    scopus 로고
    • A science-based framework for responsible gambling: the Reno model
    • Blaszczynski, A., R. Ladouceur, and H. Shaffer, 2004, A science-based framework for responsible gambling: the Reno model, Journal of Gambling Studies 20, 301-317.
    • (2004) Journal of Gambling Studies , vol.20 , pp. 301-317
    • Blaszczynski, A.1    Ladouceur, R.2    Shaffer, H.3
  • 9
    • 78649899656 scopus 로고    scopus 로고
    • Toward a more coherent understanding of the organization-society relationship: a theoretical consideration for social and environmental accounting research
    • Chen, J. C., and R. W. Roberts, 2010, Toward a more coherent understanding of the organization-society relationship: a theoretical consideration for social and environmental accounting research, Journal of Business Ethics 97, 651-665.
    • (2010) Journal of Business Ethics , vol.97 , pp. 651-665
    • Chen, J.C.1    Roberts, R.W.2
  • 10
    • 84940589290 scopus 로고    scopus 로고
    • Annual Report 1995 to 2009, Crown Limited Home page (Crown Limited, Melbourne. Available at, accessed 15 to 30 September 2009
    • Crown Limited, Annual Report 1995 to 2009, Crown Limited Home page (Crown Limited, Melbourne. Available at: http://www.crowncasino.com.au, accessed 15 to 30 September 2009.
  • 11
    • 84986173321 scopus 로고    scopus 로고
    • Introduction: the legitimizing effect of social and environmental disclosures: a theoretical foundation
    • Deegan, C., 2002, Introduction: the legitimizing effect of social and environmental disclosures: a theoretical foundation, Accounting, Auditing and Accountability Journal 15, 282-311.
    • (2002) Accounting, Auditing and Accountability Journal , vol.15 , pp. 282-311
    • Deegan, C.1
  • 13
  • 14
    • 33745021686 scopus 로고    scopus 로고
    • Stakeholder influence on corporate reporting: an exploration of the interaction between WWF-Australian and the Australian minerals industry
    • Deegan, C., and C. Blomquist, 2006, Stakeholder influence on corporate reporting: an exploration of the interaction between WWF-Australian and the Australian minerals industry, Accounting, Organizations and Society 31, 343-372.
    • (2006) Accounting, Organizations and Society , vol.31 , pp. 343-372
    • Deegan, C.1    Blomquist, C.2
  • 15
    • 0001091248 scopus 로고    scopus 로고
    • A study of the environmental disclosure practices of Australian corporations
    • Deegan, C., and B. Gordon, 1996, A study of the environmental disclosure practices of Australian corporations, Accounting and Business Research 26, 187-199.
    • (1996) Accounting and Business Research , vol.26 , pp. 187-199
    • Deegan, C.1    Gordon, B.2
  • 16
    • 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
    • Deegan, C., and M. Rankin, 1996, Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the environmental protection authority, Accounting, Auditing and Accountability Journal 9, 50-67.
    • (1996) Accounting, Auditing and Accountability Journal , vol.9 , pp. 50-67
    • Deegan, C.1    Rankin, M.2
  • 17
    • 84986156531 scopus 로고    scopus 로고
    • The materiality of environmental information to users of annual reports
    • Deegan, C., and M. Rankin, 1997, The materiality of environmental information to users of annual reports, Accounting, Auditing and Accountability Journal 10, 562-583.
    • (1997) Accounting, Auditing and Accountability Journal , vol.10 , pp. 562-583
    • Deegan, C.1    Rankin, M.2
  • 18
    • 0005991349 scopus 로고    scopus 로고
    • The environmental reporting expectations gap: Australian evidence
    • Deegan, C., and M. Rankin, 1999, The environmental reporting expectations gap: Australian evidence, British Accounting Review 31, 313-346.
    • (1999) British Accounting Review , vol.31 , pp. 313-346
    • Deegan, C.1    Rankin, M.2
  • 19
    • 84940587689 scopus 로고    scopus 로고
    • Corporate social responsibilities: to regulate or not to regulate?
    • forthcoming
    • Deegan, C., and M. Shelly, 2014, Corporate social responsibilities: to regulate or not to regulate?, Journal of Business Ethics (forthcoming).
    • (2014) Journal of Business Ethics
    • Deegan, C.1    Shelly, M.2
  • 20
    • 84986037627 scopus 로고    scopus 로고
    • An examination of the corporate social and environmental disclosures of BHP from 1983-1997: a test of legitimacy theory
    • Deegan, C., M. Rankin, and J. Tobin, 2002, An examination of the corporate social and environmental disclosures of BHP from 1983-1997: a test of legitimacy theory, Accounting, Auditing and Accountability Journal 15, 312-343.
    • (2002) Accounting, Auditing and Accountability Journal , vol.15 , pp. 312-343
    • Deegan, C.1    Rankin, M.2    Tobin, J.3
  • 21
    • 0344972175 scopus 로고    scopus 로고
    • Firms' disclosure reactions to major social incidents: Australian evidence
    • Deegan, C., M. Rankin, and P. Voght, 2000, Firms' disclosure reactions to major social incidents: Australian evidence, Accounting Forum 24, 101-130.
    • (2000) Accounting Forum , vol.24 , pp. 101-130
    • Deegan, C.1    Rankin, M.2    Voght, P.3
  • 22
    • 84940609852 scopus 로고    scopus 로고
    • Gaming machine players and responsible gambling'
    • Paper presented at the National Association for Gambling Studies Practitioners' Conference, Adelaide.
    • Dickerson, M. G., 1998, Gaming machine players and responsible gambling', Paper presented at the National Association for Gambling Studies Practitioners' Conference, Adelaide.
    • (1998)
    • Dickerson, M.G.1
  • 23
    • 0000953669 scopus 로고
    • The iron cage revisited-institutional isomorphism and collective rationality in organizational field
    • DiMaggio, P. J., and W. W. Powell, 1983, The iron cage revisited-institutional isomorphism and collective rationality in organizational field, American Sociological Review 48, 147-160.
    • (1983) American Sociological Review , vol.48 , pp. 147-160
    • DiMaggio, P.J.1    Powell, W.W.2
  • 24
    • 0004244274 scopus 로고
    • Ernst and Ernst, Ernst and Ernst, Cleveland, OH)
    • Ernst and Ernst, 1978, Social Responsibility Disclosure (Ernst and Ernst, Cleveland, OH).
    • (1978) Social Responsibility Disclosure
  • 26
    • 84953586974 scopus 로고
    • Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure
    • Gray, R., R. Kouhy, and S. Lavers, 1995a, Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure, Accounting, Auditing and Accountability Journal 8, 47-77.
    • (1995) Accounting, Auditing and Accountability Journal , vol.8 , pp. 47-77
    • Gray, R.1    Kouhy, R.2    Lavers, S.3
  • 27
    • 84953587002 scopus 로고
    • Methodologies themes, constructing a research database of social and environmental reporting by UK companies
    • Gray, R., R. Kouhy, and S. Lavers, 1995b, Methodologies themes, constructing a research database of social and environmental reporting by UK companies, Accounting, Auditing and Accountability Journal 8, 78-101.
    • (1995) Accounting, Auditing and Accountability Journal , vol.8 , pp. 78-101
    • Gray, R.1    Kouhy, R.2    Lavers, S.3
  • 30
    • 84940592959 scopus 로고
    • Social accounting in Australia: social responsibility disclosure in the Top 150 listed Australian companies' annual reports, Unpublished Masters dissertation (West Australian Institute of Technology, Perth, Western Australia).
    • Guthrie, J., 1982, Social accounting in Australia: social responsibility disclosure in the Top 150 listed Australian companies' annual reports, Unpublished Masters dissertation (West Australian Institute of Technology, Perth, Western Australia).
    • (1982)
    • Guthrie, J.1
  • 32
    • 0001106376 scopus 로고
    • Corporate social disclosure practice: a comparative international analysis
    • Guthrie, J., and L. D. Parker, 1990, Corporate social disclosure practice: a comparative international analysis, Advances in Public Interest Accounting 3, 159-175.
    • (1990) Advances in Public Interest Accounting , vol.3 , pp. 159-175
    • Guthrie, J.1    Parker, L.D.2
  • 33
    • 84986065112 scopus 로고    scopus 로고
    • Some determinants of social and environmental disclosures in New Zealand companies
    • Hackston, D., and M. Milne, 1996, Some determinants of social and environmental disclosures in New Zealand companies, Accounting, Auditing and Accountability Journal 9, 77-108.
    • (1996) Accounting, Auditing and Accountability Journal , vol.9 , pp. 77-108
    • Hackston, D.1    Milne, M.2
  • 34
    • 84940587817 scopus 로고    scopus 로고
    • Casinos in Australia (P9322), Industry report. Available at, accessed 12 October, 2010
    • IBISWorld, 2012, Casinos in Australia (P9322), Industry report. Available at: http://www.ibisworld.com.au/industry/default.aspx?indid=662, accessed 12 October, 2010.
    • (2012)
  • 35
    • 49649118521 scopus 로고    scopus 로고
    • Motivations for an organisation within a developing country to report social responsibility information: evidence from Bangladesh
    • Islam, M. A., and C. Deegan, 2008, Motivations for an organisation within a developing country to report social responsibility information: evidence from Bangladesh, Accounting, Auditing and Accountability Journal 21, 850-874.
    • (2008) Accounting, Auditing and Accountability Journal , vol.21 , pp. 850-874
    • Islam, M.A.1    Deegan, C.2
  • 36
    • 67651240338 scopus 로고    scopus 로고
    • Corporate social responsibility in the UK gambling industry
    • Jones, P., D. Hillier, and D. Comfort, 2009, Corporate social responsibility in the UK gambling industry, Corporate Governance 9, 189-201.
    • (2009) Corporate Governance , vol.9 , pp. 189-201
    • Jones, P.1    Hillier, D.2    Comfort, D.3
  • 37
    • 84857781218 scopus 로고    scopus 로고
    • Corporate social responsibility in times of financial crisis
    • Karaibrahimoglu, Y. Z., 2010, Corporate social responsibility in times of financial crisis, African Journal of Business Management 4, 382-389.
    • (2010) African Journal of Business Management , vol.4 , pp. 382-389
    • Karaibrahimoglu, Y.Z.1
  • 39
    • 84940600528 scopus 로고
    • The implications of organizational legitimacy for corporate social performance and disclosure, Paper presented at the Critical Perspectives on Accounting Conference, New York
    • Lindblom, C., 1993, The implications of organizational legitimacy for corporate social performance and disclosure, Paper presented at the Critical Perspectives on Accounting Conference, New York.
    • (1993)
    • Lindblom, C.1
  • 41
    • 0035529262 scopus 로고    scopus 로고
    • Corporate social responsibility: a theory of the firm perspective
    • McWilliams, A., and D. Siegel, 2001, Corporate social responsibility: a theory of the firm perspective, Academy of Management Review 26, 117-127.
    • (2001) Academy of Management Review , vol.26 , pp. 117-127
    • McWilliams, A.1    Siegel, D.2
  • 42
    • 0001858995 scopus 로고
    • Institutionalized organizations: formal structures as myth and ceremony
    • in: W.W., Powell, P. J. DiMaggio, eds., University of Chicago Press, Chicago)
    • Meyer, J. W., and B. Rowan, 1991, Institutionalized organizations: formal structures as myth and ceremony, in: W.W., Powell, P. J. DiMaggio, eds., The New Institutionalism in Organizational Analysis (University of Chicago Press, Chicago), 41-62.
    • (1991) The New Institutionalism in Organizational Analysis , pp. 41-62
    • Meyer, J.W.1    Rowan, B.2
  • 43
    • 84986079220 scopus 로고    scopus 로고
    • Securing organizational legitimacy: an experimental decision case examining the impact of environmental disclosures
    • Milne, M. J., and D. M. Patten, 2002, Securing organizational legitimacy: an experimental decision case examining the impact of environmental disclosures, Accounting, Auditing and Accountability Journal 15, 372-405.
    • (2002) Accounting, Auditing and Accountability Journal , vol.15 , pp. 372-405
    • Milne, M.J.1    Patten, D.M.2
  • 44
    • 84940604633 scopus 로고    scopus 로고
    • Problem gambling and harm: towards a national definition, Report (National Gambling Research Program Working Party, Melbourne)
    • Neal, P., P. Delfabbro, and M. O'Neill, 2005, Problem gambling and harm: towards a national definition, Report (National Gambling Research Program Working Party, Melbourne).
    • (2005)
    • Neal, P.1    Delfabbro, P.2    O'Neill, M.3
  • 45
    • 0000905963 scopus 로고    scopus 로고
    • Managing public impressions: environmental disclosures in annual reports
    • Neu, D., H. Warsame, and K. Pedwell, 1998, Managing public impressions: environmental disclosures in annual reports, Accounting, Organizations and Society 23, 265-282.
    • (1998) Accounting, Organizations and Society , vol.23 , pp. 265-282
    • Neu, D.1    Warsame, H.2    Pedwell, K.3
  • 47
    • 84986132989 scopus 로고    scopus 로고
    • Environmental disclosures in the annual report: extending the applicability and predictive power of legitimacy theory
    • O'Donovan, G., 2002, Environmental disclosures in the annual report: extending the applicability and predictive power of legitimacy theory, Accounting, Auditing and Accountability Journal 15, 344-371.
    • (2002) Accounting, Auditing and Accountability Journal , vol.15 , pp. 344-371
    • O'Donovan, G.1
  • 48
    • 84940588214 scopus 로고    scopus 로고
    • Bills and Legislation, National Gambling Reform Bill, Available at, accessed 20 November 2012
    • Parliament of Australian, Bills and Legislation, National Gambling Reform Bill, 2012. Available at: http://www.aph.gov.au/Parliamentary_Business/Bills_Legislation/Bills_Search_Results/Result?bId=r4793, accessed 20 November 2012.
    • (2012)
  • 49
    • 0001647340 scopus 로고
    • Intra-industry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory
    • Patten, D. M., 1992, Intra-industry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory, Accounting, Organizations and Society 17, 471-475.
    • (1992) Accounting, Organizations and Society , vol.17 , pp. 471-475
    • Patten, D.M.1
  • 50
    • 84940608682 scopus 로고    scopus 로고
    • Australia's Gambling Industries (AusInfo, Commonwealth of Australia, Canberra)
    • Productivity Commission, 1999, Australia's Gambling Industries, Report No. 10 (AusInfo, Commonwealth of Australia, Canberra).
    • (1999)
  • 51
    • 84940581254 scopus 로고    scopus 로고
    • Draft report (Commonwealth of Australia, Canberra)
    • Productivity Commission, 2009, Gambling, Draft report (Commonwealth of Australia, Canberra).
    • (2009) Gambling
  • 52
    • 79953782421 scopus 로고    scopus 로고
    • (Commonwealth of Australia, Canberra)
    • Productivity Commission, 2010, Gambling, Report No. 50 (Commonwealth of Australia, Canberra).
    • (2010) Gambling
  • 53
    • 84940574057 scopus 로고    scopus 로고
    • The Queensland responsible gambling strategy: a partnership approach, Report (Brisbane, Australia).
    • Queensland Treasury, 2002a, The Queensland responsible gambling strategy: a partnership approach, Report (Brisbane, Australia).
    • (2002)
  • 54
    • 84940584688 scopus 로고    scopus 로고
    • Queensland responsible gambling code of practice: trial and review, Report (Brisbane, Australia).
    • Queensland Treasury, 2002b, Queensland responsible gambling code of practice: trial and review, Report (Brisbane, Australia).
    • (2002)
  • 55
    • 84993728938 scopus 로고    scopus 로고
    • Corporate social reporting in India - a view from the top
    • Raman, S. R., 2006, Corporate social reporting in India - a view from the top, Global Business Review 7, 313-324.
    • (2006) Global Business Review , vol.7 , pp. 313-324
    • Raman, S.R.1
  • 56
    • 0002014313 scopus 로고
    • An approach to incorporating societal preferences in developing corporate action strategies
    • in: Sethi S., ed., Melvill Publishing Company, Los Angeles, CA)
    • Shocker, A. D., and S. P. Sethi, 1974, An approach to incorporating societal preferences in developing corporate action strategies, in: Sethi S., ed., The Unstable Ground: Corporate Social Policy in a Dynamic Society (Melvill Publishing Company, Los Angeles, CA).
    • (1974) The Unstable Ground: Corporate Social Policy in a Dynamic Society
    • Shocker, A.D.1    Sethi, S.P.2
  • 57
    • 21844442887 scopus 로고
    • Managing legitimacy: strategic and institutional approaches
    • Suchman, M. C., 1995, Managing legitimacy: strategic and institutional approaches, Academy of Management Journal 20, 571-610.
    • (1995) Academy of Management Journal , vol.20 , pp. 571-610
    • Suchman, M.C.1
  • 58
    • 84940596997 scopus 로고    scopus 로고
    • Tabcorp Holdings Limited Home page (Tabcorp Holdings Limited, Melbourne). Available at, accessed 15 to 30 September 2009
    • Tabcorp Holdings Limited, Annual Report 1995 to 2009, Tabcorp Holdings Limited Home page (Tabcorp Holdings Limited, Melbourne). Available at: http://www.tabcorp.com.au, accessed 15 to 30 September 2009.
  • 59
    • 84986038226 scopus 로고    scopus 로고
    • The content and disclosure of Australian corporate environmental policies
    • Tilt, C. A., 2001, The content and disclosure of Australian corporate environmental policies, Accounting, Auditing and Accountability Journal 14, 190-212.
    • (2001) Accounting, Auditing and Accountability Journal , vol.14 , pp. 190-212
    • Tilt, C.A.1
  • 60
    • 0001062886 scopus 로고
    • Data in search of a theory: a critical examination of the relationships among social performance, social disclosure, and economic performance of US firms
    • Ullmann, A., 1985, Data in search of a theory: a critical examination of the relationships among social performance, social disclosure, and economic performance of US firms, Academy of Management Review 10, 540-557.
    • (1985) Academy of Management Review , vol.10 , pp. 540-557
    • Ullmann, A.1
  • 61
    • 84940581487 scopus 로고    scopus 로고
    • Specification of a content based approach for use in corporate social reporting analysis, Working paper (Southampton Institute, UK).
    • Woodward, D., 1998, Specification of a content based approach for use in corporate social reporting analysis, Working paper (Southampton Institute, UK).
    • (1998)
    • Woodward, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.