메뉴 건너뛰기




Volumn 6, Issue 2, 2010, Pages 286-305

Recent developments in social and environmental accounting research

Author keywords

Research; Research methods; Social accounting

Indexed keywords


EID: 84992943383     PISSN: 17471117     EISSN: 1758857x     Source Type: Journal    
DOI: 10.1108/17471111011051775     Document Type: Review
Times cited : (28)

References (87)
  • 1
    • 84986116800 scopus 로고    scopus 로고
    • The ethical, social and environmental reporting-performance portrayal gap
    • Adams, C. (2004), “The ethical, social and environmental reporting-performance portrayal gap”, Accounting, Auditing & Accountability Journal, Vol. 17 No. 5, pp. 731-757.
    • (2004) Accounting, Auditing & Accountability Journal , vol.17 , Issue.5 , pp. 731-757
    • Adams, C.1
  • 2
    • 3042806687 scopus 로고    scopus 로고
    • A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies
    • Adams, C. and Kuasirikun, N. (2000), “A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies”, The European Accounting Review, Vol. 9 No. 1, pp. 53-79.
    • (2000) The European Accounting Review , vol.9 , Issue.1 , pp. 53-79
    • Adams, C.1    Kuasirikun, N.2
  • 4
    • 0032020418 scopus 로고    scopus 로고
    • Corporate social reporting practices in Western Europe: legitimating corporate behaviour?
    • Adams, C., Hill, W. and Roberts, C. (1998), “Corporate social reporting practices in Western Europe: legitimating corporate behaviour?”, British Accounting Review, Vol. 30 No. 1, pp. 1-21.
    • (1998) British Accounting Review , vol.30 , Issue.1 , pp. 1-21
    • Adams, C.1    Hill, W.2    Roberts, C.3
  • 5
    • 1542508930 scopus 로고    scopus 로고
    • The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach
    • Al-Tuwaijri, S., Christensen, T. and Hugles, K. II (2004), “The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach”, Accounting, Organizations and Society, Vol. 29 Nos 5 / 6, pp. 447-471.
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.5-6 , pp. 447-471
    • Al-Tuwaijri, S.1    Christensen, T.2    Hugles, K.3
  • 6
    • 33847320119 scopus 로고    scopus 로고
    • Valuing external costs – from theory to practice: implications for full cost environmental accounting
    • Antheaume, N. (2004), “Valuing external costs – from theory to practice: implications for full cost environmental accounting”, The European Accounting Review, Vol. 13 No. 3, pp. 443-464.
    • (2004) The European Accounting Review , vol.13 , Issue.3 , pp. 443-464
    • Antheaume, N.1
  • 7
    • 20444454260 scopus 로고    scopus 로고
    • Environmental accounting and change in UK local government
    • Ball, A. (2005), “Environmental accounting and change in UK local government”, Accounting, Auditing & Accountability Journal, Vol. 18 No. 3, pp. 346-373.
    • (2005) Accounting, Auditing & Accountability Journal , vol.18 , Issue.3 , pp. 346-373
    • Ball, A.1
  • 10
    • 27844484404 scopus 로고    scopus 로고
    • The impact of financial reporting regulation on the market valuation of reported environmental liabilities: preliminary evidence from US and Canadian public companies
    • Bewley, K. (2005), “The impact of financial reporting regulation on the market valuation of reported environmental liabilities: preliminary evidence from US and Canadian public companies”, Journal of International Financial Management and Accounting, Vol. 16 No. 1, pp. 1-48.
    • (2005) Journal of International Financial Management and Accounting , vol.16 , Issue.1 , pp. 1-48
    • Bewley, K.1
  • 11
    • 12144271329 scopus 로고    scopus 로고
    • Accounting's contribution to a conscious cultural evolution: an end to sustainable development
    • Birkin, F., Edwards, P. and Woodward, D. (2005), “Accounting's contribution to a conscious cultural evolution: an end to sustainable development”, Critical Perspectives on Accounting, Vol. 16 No. 3, pp. 185-208.
    • (2005) Critical Perspectives on Accounting , vol.16 , Issue.3 , pp. 185-208
    • Birkin, F.1    Edwards, P.2    Woodward, D.3
  • 12
    • 85015759438 scopus 로고    scopus 로고
    • Stakeholders' expectations of an environmental management system: some exploratory research
    • Bouma, J. and Kamp-Roelands, N. (2000), “Stakeholders' expectations of an environmental management system: some exploratory research”, The European Accounting Review, Vol. 9 No. 1, pp. 131-144.
    • (2000) The European Accounting Review , vol.9 , Issue.1 , pp. 131-144
    • Bouma, J.1    Kamp-Roelands, N.2
  • 13
    • 0347748204 scopus 로고    scopus 로고
    • Corporate silence: environmental disclosure and the North American free trade agreement
    • Buhr, N. (2001), “Corporate silence: environmental disclosure and the North American free trade agreement”, Critical Perspective on Accounting, Vol. 12 No. 3, pp. 405-421.
    • (2001) Critical Perspective on Accounting , vol.12 , Issue.3 , pp. 405-421
    • Buhr, N.1
  • 14
    • 0035373539 scopus 로고    scopus 로고
    • Culture, institutional factors and differences in environmental disclosure between Canada and the United States
    • Buhr, N. and Freedman, M. (2001), “Culture, institutional factors and differences in environmental disclosure between Canada and the United States”, Critical Perspectives on Accounting, Vol. 12 No. 3, pp. 293-322.
    • (2001) Critical Perspectives on Accounting , vol.12 , Issue.3 , pp. 293-322
    • Buhr, N.1    Freedman, M.2
  • 15
    • 47049090310 scopus 로고    scopus 로고
    • Ideology, the environment and one world view: a discourse analysis of Noranda's environmental and sustainable development reports
    • Buhr, N. and Reiter, S. (2006), “Ideology, the environment and one world view: a discourse analysis of Noranda's environmental and sustainable development reports”, Advances in Environmental Accounting and Management, Vol. 3, pp. 1-48.
    • (2006) Advances in Environmental Accounting and Management , vol.3 , pp. 1-48
    • Buhr, N.1    Reiter, S.2
  • 16
    • 84986144490 scopus 로고    scopus 로고
    • Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy
    • Campbell, D., Craven, B. and Shrives, P. (2003 a), “Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy”, Accounting, Auditing & Accountability Journal, Vol. 16 No. 4, pp. 558-581.
    • (2003) Accounting, Auditing & Accountability Journal , vol.16 , Issue.4 , pp. 558-581
    • Campbell, D.1    Craven, B.2    Shrives, P.3
  • 18
    • 4043129542 scopus 로고    scopus 로고
    • Disclosure of private information and reduction of uncertainty: environmental liabilities in the chemical industry
    • Campbell, K., Sefcik, S. and Soderstrom, N. (2003 b), “Disclosure of private information and reduction of uncertainty: environmental liabilities in the chemical industry”, Review of Quantitative Finance and Accounting, Vol. 21 No. 4, pp. 349-378.
    • (2003) Review of Quantitative Finance and Accounting , vol.21 , Issue.4 , pp. 349-378
    • Campbell, K.1    Sefcik, S.2    Soderstrom, N.3
  • 19
    • 23744455704 scopus 로고    scopus 로고
    • Environmental accounting, auditing and reporting in Europe: the role of FEE
    • Collison, D. and Slomp, S. (2000), “Environmental accounting, auditing and reporting in Europe: the role of FEE”, The European Accounting Review, Vol. 9 No. 1, pp. 111-129.
    • (2000) The European Accounting Review , vol.9 , Issue.1 , pp. 111-129
    • Collison, D.1    Slomp, S.2
  • 21
    • 84986082924 scopus 로고    scopus 로고
    • An examination of social and environmental reporting strategies
    • Cormier, D. and Gordon, I. (2001), “An examination of social and environmental reporting strategies”, Accounting, Auditing & Accountability Journal, Vol. 14 No. 5, pp. 587-616.
    • (2001) Accounting, Auditing & Accountability Journal , vol.14 , Issue.5 , pp. 587-616
    • Cormier, D.1    Gordon, I.2
  • 22
    • 85006639074 scopus 로고    scopus 로고
    • Environmental disclosure quality in large German companies: economic incentives, public pressures or institutional conditions?
    • Cormier, C., Magnan, M. and Van, B. (2005), “Environmental disclosure quality in large German companies: economic incentives, public pressures or institutional conditions?”, The European Accounting Review, Vol. 14 No. 1, pp. 3-39.
    • (2005) The European Accounting Review , vol.14 , Issue.1 , pp. 3-39
    • Cormier, C.1    Magnan, M.2    Van, B.3
  • 23
    • 33748416374 scopus 로고    scopus 로고
    • Corporate social and environmental responsibility in web-based reports: currency in the banking sector?
    • Coupland, C. (2005), “Corporate social and environmental responsibility in web-based reports: currency in the banking sector?”, Critical Perspectives on Accounting, Vol. 17 No. 7, pp. 865-881.
    • (2005) Critical Perspectives on Accounting , vol.17 , Issue.7 , pp. 865-881
    • Coupland, C.1
  • 24
    • 84986174537 scopus 로고    scopus 로고
    • Sacred vestiges in financial reporting: mythical readings guided by Mircea Eliade
    • Davison, J. (2004), “Sacred vestiges in financial reporting: mythical readings guided by Mircea Eliade”, Accounting, Auditing & Accountability Journal, Vol. 17 No. 3, pp. 476-497.
    • (2004) Accounting, Auditing & Accountability Journal , vol.17 , Issue.3 , pp. 476-497
    • Davison, J.1
  • 25
    • 33750049969 scopus 로고    scopus 로고
    • Can less environmental disclosure have a legitimising effect? Evidence from Africa
    • De Villiers, C. and Staden, C. (2006), “Can less environmental disclosure have a legitimising effect? Evidence from Africa”, Accounting, Organizations and Society, Vol. 31 No. 8, pp. 763-781.
    • (2006) Accounting, Organizations and Society , vol.31 , Issue.8 , pp. 763-781
    • De Villiers, C.1    Staden, C.2
  • 26
    • 84986173321 scopus 로고    scopus 로고
    • The legitimising effect of social and environmental disclosures: a theoretical foundation
    • Deegan, C. (2002), “The legitimising effect of social and environmental disclosures: a theoretical foundation”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 3, pp. 282-311.
    • (2002) Accounting, Auditing & Accountability Journal , vol.15 , Issue.3 , pp. 282-311
    • Deegan, C.1
  • 27
    • 33745021686 scopus 로고    scopus 로고
    • Stakeholder influence on corporate reporting: an exploration of the interaction between WWF-Australia and the Australian minerals industry
    • Deegan, C. and Blomquist, C. (2006), “Stakeholder influence on corporate reporting: an exploration of the interaction between WWF-Australia and the Australian minerals industry”, Accounting, Organizations and Society, Vol. 31 Nos 4 / 5, pp. 343-372.
    • (2006) Accounting, Organizations and Society , vol.31 , Issue.4-5 , pp. 343-372
    • Deegan, C.1    Blomquist, C.2
  • 28
    • 4344617182 scopus 로고    scopus 로고
    • Exploring (false) dualisms for environmental accounting praxis
    • Everett, J. (2004), “Exploring (false) dualisms for environmental accounting praxis”, Critical Perspectives on Accounting, Vol. 15 No. 8, pp. 1061-84.
    • (2004) Critical Perspectives on Accounting , vol.15 , Issue.8 , pp. 1061-1084
    • Everett, J.1
  • 29
    • 84986135345 scopus 로고    scopus 로고
    • Environmental disclosure by companies involved in initial public offerings
    • Freedman, M. and Stagliano, A. (2002), “Environmental disclosure by companies involved in initial public offerings”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 1, pp. 94-105.
    • (2002) Accounting, Auditing & Accountability Journal , vol.15 , Issue.1 , pp. 94-105
    • Freedman, M.1    Stagliano, A.2
  • 30
    • 0036082997 scopus 로고    scopus 로고
    • The social accounting project and Accounting, Organizations and Society: privileging engagement, imaginings, new accountings and pragmatism over critique?
    • Gray, R. (2002), “The social accounting project and Accounting, Organizations and Society: privileging engagement, imaginings, new accountings and pragmatism over critique?”, Accounting, Organizations and Society, Vol. 27 No. 7, pp. 687-708.
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.7 , pp. 687-708
    • Gray, R.1
  • 31
    • 84993091820 scopus 로고    scopus 로고
    • Talking about research
    • paper presented at 1st Italian CSEAR Congress on Social Accounting Research, University of Bergamo, September.
    • Gray, R. (2006), “Talking about research”, paper presented at 1st Italian CSEAR Congress on Social Accounting Research, University of Bergamo, September.
    • (2006)
    • Gray, R.1
  • 33
    • 84953586974 scopus 로고
    • Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure
    • Gray, R., Kouhy, R. and Lavers, S. (1995 a), “Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure”, Accounting, Auditing & Accountability Journal, Vol. 8 No. 2, pp. 47-77.
    • (1995) Accounting, Auditing & Accountability Journal , vol.8 , Issue.2 , pp. 47-77
    • Gray, R.1    Kouhy, R.2    Lavers, S.3
  • 34
    • 84953587002 scopus 로고
    • Methodological themes: constructing a research database of social and environmental reporting by UK
    • Gray, R., Kouhy, R. and Lavers, S. (1995 b), “Methodological themes: constructing a research database of social and environmental reporting by UK”, Accounting, Auditing & Accountability Journal, Vol. 8 No. 2, pp. 78-101.
    • (1995) Accounting, Auditing & Accountability Journal , vol.8 , Issue.2 , pp. 78-101
    • Gray, R.1    Kouhy, R.2    Lavers, S.3
  • 36
    • 0036274490 scopus 로고    scopus 로고
    • Gifted pollution allowances: recognizing a liability to society
    • Grinnell, D. and Hunt, H. (2002), “Gifted pollution allowances: recognizing a liability to society”, Critical Perspectives on Accounting, Vol. 13 No. 1, pp. 211-228.
    • (2002) Critical Perspectives on Accounting , vol.13 , Issue.1 , pp. 211-228
    • Grinnell, D.1    Hunt, H.2
  • 37
    • 84954797210 scopus 로고
    • Corporate social reporting: a rebuttal of legitimacy theory
    • Guthrie, J. and Parker, L. (1989), “Corporate social reporting: a rebuttal of legitimacy theory”, Accounting and Business Research, Vol. 19 No. 76, pp. 343-352.
    • (1989) Accounting and Business Research , vol.19 , Issue.76 , pp. 343-352
    • Guthrie, J.1    Parker, L.2
  • 38
    • 33750959942 scopus 로고    scopus 로고
    • The value relevance of environmental performance
    • Hassel, L., Nilsson, H. and Nyquist, S. (2005), “The value relevance of environmental performance”, The European Accounting Review, Vol. 14 No. 1, pp. 41-61.
    • (2005) The European Accounting Review , vol.14 , Issue.1 , pp. 41-61
    • Hassel, L.1    Nilsson, H.2    Nyquist, S.3
  • 39
    • 16844383424 scopus 로고    scopus 로고
    • A full cost environmental accounting experiment
    • Herbohn, K. (2005), “A full cost environmental accounting experiment”, Accounting, Organizations and Society, Vol. 30 No. 6, pp. 519-536.
    • (2005) Accounting, Organizations and Society , vol.30 , Issue.6 , pp. 519-536
    • Herbohn, K.1
  • 40
    • 0000195587 scopus 로고
    • Corporate social reporting: eight decades of development at US Steel
    • Hogner, R. (1982), “Corporate social reporting: eight decades of development at US Steel”, Research in Corporate Performance and Policy, Vol. 4, pp. 243-250.
    • (1982) Research in Corporate Performance and Policy , vol.4 , pp. 243-250
    • Hogner, R.1
  • 41
    • 25444529491 scopus 로고    scopus 로고
    • Earnings management to minimize superfund clean-up and transaction costs
    • Johnston, D. and Rock, S. (2005), “Earnings management to minimize superfund clean-up and transaction costs”, Contemporary Accounting Research, Vol. 22 No. 3, pp. 617-642.
    • (2005) Contemporary Accounting Research , vol.22 , Issue.3 , pp. 617-642
    • Johnston, D.1    Rock, S.2
  • 42
    • 84986131496 scopus 로고    scopus 로고
    • Accounting for biodiversity: operationalising environmental accounting
    • Jones, M. (2003), “Accounting for biodiversity: operationalising environmental accounting”, Accounting, Auditing & Accountability Journal, Vol. 16 No. 5, pp. 762-789.
    • (2003) Accounting, Auditing & Accountability Journal , vol.16 , Issue.5 , pp. 762-789
    • Jones, M.1
  • 43
    • 0035531883 scopus 로고    scopus 로고
    • Estimating the hidden costs of environmental regulation
    • Joshi, S., Krishnan, R. and Lave, L. (2001), “Estimating the hidden costs of environmental regulation”, The Accounting Review, Vol. 76 No. 2, pp. 171-198.
    • (2001) The Accounting Review , vol.76 , Issue.2 , pp. 171-198
    • Joshi, S.1    Krishnan, R.2    Lave, L.3
  • 44
    • 20344374137 scopus 로고    scopus 로고
    • Attitudes to the development and implementation of social and environmental accounting in Thailand
    • Kuasirikun, N. (2005), “Attitudes to the development and implementation of social and environmental accounting in Thailand”, Critical Perspectives on Accounting, Vol. 16 No. 8, pp. 1035-57.
    • (2005) Critical Perspectives on Accounting , vol.16 , Issue.8 , pp. 1035-1057
    • Kuasirikun, N.1
  • 46
    • 0347114767 scopus 로고    scopus 로고
    • Accounting for sustainable development: a case study of city farm
    • Lamberton, G. (2000), “Accounting for sustainable development: a case study of city farm”, Critical Perspectives on Accounting, Vol. 11 No. 5, pp. 583-605.
    • (2000) Critical Perspectives on Accounting , vol.11 , Issue.5 , pp. 583-605
    • Lamberton, G.1
  • 47
    • 0035373823 scopus 로고    scopus 로고
    • Accounting change or institutional appropriation? A case study of the implementation of environmental accounting
    • Larrinaga, C. and Bebbington, J. (2001), “Accounting change or institutional appropriation? A case study of the implementation of environmental accounting”, Critical Perspectives on Accounting, Vol. 12 No. 3, pp. 269-292.
    • (2001) Critical Perspectives on Accounting , vol.12 , Issue.3 , pp. 269-292
    • Larrinaga, C.1    Bebbington, J.2
  • 48
    • 84986120975 scopus 로고    scopus 로고
    • The role of environmental accounting in organizational change: an exploration of Spanish companies
    • Larrinaga, C., Carrasco, F., Caro, F., Correa, C. and Páez, J. (2001), “The role of environmental accounting in organizational change: an exploration of Spanish companies”, Accounting, Auditing & Accountability Journal, Vol. 14 No. 2, pp. 213-239.
    • (2001) Accounting, Auditing & Accountability Journal , vol.14 , Issue.2 , pp. 213-239
    • Larrinaga, C.1    Carrasco, F.2    Caro, F.3    Correa, C.4    Páez, J.5
  • 49
    • 14244267567 scopus 로고    scopus 로고
    • Accountability and accounting regulation: the case of the Spanish environmental disclosure standard
    • Larrinaga, C., Carrasco, F., Correa, C., Llena, F. and Moneva, J. (2002), “Accountability and accounting regulation: the case of the Spanish environmental disclosure standard”, The European Accounting Review, Vol. 11 No. 4, pp. 723-740.
    • (2002) The European Accounting Review , vol.11 , Issue.4 , pp. 723-740
    • Larrinaga, C.1    Carrasco, F.2    Correa, C.3    Llena, F.4    Moneva, J.5
  • 50
    • 0001192746 scopus 로고    scopus 로고
    • Disclosing new worlds: a role for social and environmental accounting and auditing
    • Lehman, G. (1999), “Disclosing new worlds: a role for social and environmental accounting and auditing”, Accounting, Organizations and Society, Vol. 24 No. 3, pp. 217-241.
    • (1999) Accounting, Organizations and Society , vol.24 , Issue.3 , pp. 217-241
    • Lehman, G.1
  • 51
    • 0001009451 scopus 로고
    • Financial reporting to employees: the pattern of development 1919 to 1979
    • Lewis, N., Parker, L. and Sutcliffe, P. (1984), “Financial reporting to employees: the pattern of development 1919 to 1979”, Accounting, Organizations and Society, Vol. 9 Nos 3 / 4, pp. 275-289.
    • (1984) Accounting, Organizations and Society , vol.9 , Issue.3-4 , pp. 275-289
    • Lewis, N.1    Parker, L.2    Sutcliffe, P.3
  • 52
    • 0041831303 scopus 로고    scopus 로고
    • Accounts' responses to the environmental agenda in a developing nation: an initial and exploratory study on Fiji
    • Lodhia, S. (2003), “Accounts' responses to the environmental agenda in a developing nation: an initial and exploratory study on Fiji”, Critical Perspectives on Accounting, Vol. 14 No. 7, pp. 715-737.
    • (2003) Critical Perspectives on Accounting , vol.14 , Issue.7 , pp. 715-737
    • Lodhia, S.1
  • 54
    • 18244361806 scopus 로고    scopus 로고
    • Crossing the great divine: critiquing the sacred secular dichotomy in accounting research
    • Mc Phail, K., Gorringe, T. and Gray, R. (2005), “Crossing the great divine: critiquing the sacred secular dichotomy in accounting research”, Accounting, Auditing & Accountability Journal, Vol. 18 No. 2, pp. 185-8.
    • (2005) Accounting, Auditing & Accountability Journal , vol.18 , Issue.2 , pp. 185-188
    • Mc Phail, K.1    Gorringe, T.2    Gray, R.3
  • 55
    • 84986172345 scopus 로고    scopus 로고
    • Twenty-five years of social and environmental accounting research: is there a silver jubilee to celebrate?
    • Mathews, M. (1997), “Twenty-five years of social and environmental accounting research: is there a silver jubilee to celebrate?”, Accountability, Auditing & Accountability Journal, Vol. 10 No. 4, pp. 481-531.
    • (1997) Accountability, Auditing & Accountability Journal , vol.10 , Issue.4 , pp. 481-531
    • Mathews, M.1
  • 57
    • 27844508560 scopus 로고    scopus 로고
    • A brief description and preliminary analysis of recent social and environmental accounting research literature
    • Mathews, R. (2003), “A brief description and preliminary analysis of recent social and environmental accounting research literature”, Indonesian Management and Accounting Research, Vol. 2 No. 2, pp. 197-264.
    • (2003) Indonesian Management and Accounting Research , vol.2 , Issue.2 , pp. 197-264
    • Mathews, R.1
  • 58
    • 84993016602 scopus 로고    scopus 로고
    • Developing a matrix approach to categorise the social and environmental accounting research literature
    • Mathews, R. (2004), “Developing a matrix approach to categorise the social and environmental accounting research literature”, Qualitative Research in Accounting & Management, Vol. 1 No. 1, pp. 30-45.
    • (2004) Qualitative Research in Accounting & Management , vol.1 , Issue.1 , pp. 30-45
    • Mathews, R.1
  • 59
    • 0000188004 scopus 로고
    • The social audit: a political view
    • Medawar, C. (1976), “The social audit: a political view”, Accounting, Organizations and Society, Vol. 1 No. 4, pp. 389-394.
    • (1976) Accounting, Organizations and Society , vol.1 , Issue.4 , pp. 389-394
    • Medawar, C.1
  • 60
    • 84986059245 scopus 로고    scopus 로고
    • Exploring the reliability of social and environmental disclosures content analysis
    • Milne, M. and Adler, R. (1999), “Exploring the reliability of social and environmental disclosures content analysis”, Accounting, Auditing & Accountability Journal, Vol. 12 No. 2, pp. 237-256.
    • (1999) Accounting, Auditing & Accountability Journal , vol.12 , Issue.2 , pp. 237-256
    • Milne, M.1    Adler, R.2
  • 61
    • 84986079220 scopus 로고    scopus 로고
    • Securing organizational legitimacy: an experimental decision case examining the impact of environmental disclosures
    • Milne, M. and Patten, D. (2002), “Securing organizational legitimacy: an experimental decision case examining the impact of environmental disclosures”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 3, pp. 372-405.
    • (2002) Accounting, Auditing & Accountability Journal , vol.15 , Issue.3 , pp. 372-405
    • Milne, M.1    Patten, D.2
  • 62
    • 20444445129 scopus 로고    scopus 로고
    • Social reporting in the tobacco industry: all smoke and mirrors?
    • Moerman, L. and Laan, S. (2005), “Social reporting in the tobacco industry: all smoke and mirrors?”, Accounting, Auditing & Accountability Journal, Vol. 18 No. 3, pp. 374-389.
    • (2005) Accounting, Auditing & Accountability Journal , vol.18 , Issue.3 , pp. 374-389
    • Moerman, L.1    Laan, S.2
  • 63
    • 8144221565 scopus 로고    scopus 로고
    • Environmental disclosures in the annual reports of large companies in Spain
    • Moneva, J. and Llena, F. (2000), “Environmental disclosures in the annual reports of large companies in Spain”, The European Accounting Review, Vol. 9 No. 1, pp. 7-29.
    • (2000) The European Accounting Review , vol.9 , Issue.1 , pp. 7-29
    • Moneva, J.1    Llena, F.2
  • 64
    • 33645527387 scopus 로고    scopus 로고
    • Do financial markets care about social and environmental disclosure? Further evidence and exploration from the UK
    • Murray, A., Sinclair, D., Power, D. and Gray, R. (2006), “Do financial markets care about social and environmental disclosure? Further evidence and exploration from the UK”, Accounting, Auditing & Accountability Journal, Vol. 19 No. 2, pp. 228-255.
    • (2006) Accounting, Auditing & Accountability Journal , vol.19 , Issue.2 , pp. 228-255
    • Murray, A.1    Sinclair, D.2    Power, D.3    Gray, R.4
  • 65
    • 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 & Accountability Journal, Vol. 15 No. 3, pp. 344-371.
    • (2002) Accounting, Auditing & Accountability Journal , vol.15 , Issue.3 , pp. 344-371
    • O'Donovan, G.1
  • 66
    • 84986145145 scopus 로고    scopus 로고
    • Conceptions of corporate social responsibility: the nature of managerial capture
    • O'Dwyer, B. (2003), “Conceptions of corporate social responsibility: the nature of managerial capture”, Accounting, Auditing & Accountability Journal, Vol. 16 No. 4, pp. 523-557.
    • (2003) Accounting, Auditing & Accountability Journal , vol.16 , Issue.4 , pp. 523-557
    • O'Dwyer, B.1
  • 67
    • 11144288186 scopus 로고    scopus 로고
    • The construction of the social account: a case study in an overseas aid agency
    • O'Dwyer, B. (2005), “The construction of the social account: a case study in an overseas aid agency”, Accounting, Organizations and Society, Vol. 30 No. 3, pp. 279-296.
    • (2005) Accounting, Organizations and Society , vol.30 , Issue.3 , pp. 279-296
    • O'Dwyer, B.1
  • 68
    • 18844387644 scopus 로고    scopus 로고
    • Perceptions on the emergence and future development of corporate social disclosure in Ireland – engaging the voices of non-governmental organisations
    • O'Dwyer, B., Unerman, J. and Bradley, J. (2005 a), “Perceptions on the emergence and future development of corporate social disclosure in Ireland – engaging the voices of non-governmental organisations”, Accounting, Auditing & Accountability Journal, Vol. 18 No. 1, pp. 14-43.
    • (2005) Accounting, Auditing & Accountability Journal , vol.18 , Issue.1 , pp. 14-43
    • O'Dwyer, B.1    Unerman, J.2    Bradley, J.3
  • 69
    • 84872515243 scopus 로고    scopus 로고
    • User needs in sustainability reporting: perpectives of stakeholders in Ireland
    • O'Dwyer, B., Unerman, J. and Hession, E. (2005 b), “User needs in sustainability reporting: perpectives of stakeholders in Ireland”, The European Accounting Review, Vol. 14 No. 4, pp. 759-787.
    • (2005) The European Accounting Review , vol.14 , Issue.4 , pp. 759-787
    • O'Dwyer, B.1    Unerman, J.2    Hession, E.3
  • 70
    • 20444433180 scopus 로고    scopus 로고
    • Costumer disclosures, impression management and the construction of legitimacy: corporate reports in the UK privatised water industry
    • Ogden, S. and Clarke, J. (2005), “Costumer disclosures, impression management and the construction of legitimacy: corporate reports in the UK privatised water industry”, Accounting, Auditing & Accountability Journal, Vol. 18 No. 3, pp. 313-345.
    • (2005) Accounting, Auditing & Accountability Journal , vol.18 , Issue.3 , pp. 313-345
    • Ogden, S.1    Clarke, J.2
  • 71
    • 27844490070 scopus 로고    scopus 로고
    • Social and environmental accountability research: a view from the commentary box
    • Parker, L. (2005), “Social and environmental accountability research: a view from the commentary box”, Accounting, Auditing & Accountability Journal, Vol. 18 No. 6, pp. 842-861.
    • (2005) Accounting, Auditing & Accountability Journal , vol.18 , Issue.6 , pp. 842-861
    • Parker, L.1
  • 72
    • 0036837339 scopus 로고    scopus 로고
    • The relation between environmental performance and environmental disclosure: a research note
    • Patten, D. (2002), “The relation between environmental performance and environmental disclosure: a research note”, Accounting, Organizations and Society, Vol. 27 No. 8, pp. 763-773.
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.8 , pp. 763-773
    • Patten, D.1
  • 73
    • 14244254837 scopus 로고    scopus 로고
    • The accuracy of financial report projections of future environmental capital expenditures: a research note
    • Patten, D. (2005), “The accuracy of financial report projections of future environmental capital expenditures: a research note”, Accounting, Organizations and Society, Vol. 30 No. 5, pp. 457-468.
    • (2005) Accounting, Organizations and Society , vol.30 , Issue.5 , pp. 457-468
    • Patten, D.1
  • 74
    • 0347592592 scopus 로고    scopus 로고
    • Social and environmental reporting at the VRA: institutionalised legitimacy or legitimation crisis?
    • Rahaman, A., Lawrence, S. and Roper, J. (2004), “Social and environmental reporting at the VRA: institutionalised legitimacy or legitimation crisis?”, Critical Perspectives on Accounting, Vol. 15 No. 1, pp. 35-56.
    • (2004) Critical Perspectives on Accounting , vol.15 , Issue.1 , pp. 35-56
    • Rahaman, A.1    Lawrence, S.2    Roper, J.3
  • 75
    • 0035486086 scopus 로고    scopus 로고
    • Social disclosure, financial disclosure and the cost of equity capital
    • Richardson, A. and Welker, M. (2001), “Social disclosure, financial disclosure and the cost of equity capital”, Accounting, Organizations and Society, Vol. 26 Nos 7 / 8, pp. 597-616.
    • (2001) Accounting, Organizations and Society , vol.26 , Issue.7-8 , pp. 597-616
    • Richardson, A.1    Welker, M.2
  • 76
    • 16844387524 scopus 로고    scopus 로고
    • Exploring differences in social disclosures internationally: a stakeholder perspective
    • Smith, J., Adhikari, A. and Tondkar, R. (2005), “Exploring differences in social disclosures internationally: a stakeholder perspective”, Journal of Accounting and Public Policy, Vol. 24 No. 2, pp. 123-151.
    • (2005) Journal of Accounting and Public Policy , vol.24 , Issue.2 , pp. 123-151
    • Smith, J.1    Adhikari, A.2    Tondkar, R.3
  • 77
    • 84993069958 scopus 로고    scopus 로고
    • Towards a unifying theory of social and environmental reporting
    • paper presented at The 8th Interdisciplinary Perspectives on Accounting Conference (IPA), Cardiff, July.
    • Spence, C. and Husillos, F. (2006), “Towards a unifying theory of social and environmental reporting”, paper presented at The 8th Interdisciplinary Perspectives on Accounting Conference (IPA), Cardiff, July.
    • (2006)
    • Spence, C.1    Husillos, F.2
  • 78
    • 0347035284 scopus 로고    scopus 로고
    • Disclosures and recognition requirements: corporate investment decisions with externalities
    • Sridhar, S. and Magee, R. (2001), “Disclosures and recognition requirements: corporate investment decisions with externalities”, Contemporary Accounting Research, Vol. 18 No. 1, pp. 131-171.
    • (2001) Contemporary Accounting Research , vol.18 , Issue.1 , pp. 131-171
    • Sridhar, S.1    Magee, R.2
  • 79
    • 11144303790 scopus 로고    scopus 로고
    • Social and environmental reporting in the UK: a pedagogic evaluation
    • Thomson, I. and Bebbington, J. (2005), “Social and environmental reporting in the UK: a pedagogic evaluation”, Critical Perspectives on Accounting, Vol. 16 No. 5, pp. 507-533.
    • (2005) Critical Perspectives on Accounting , vol.16 , Issue.5 , pp. 507-533
    • Thomson, I.1    Bebbington, J.2
  • 80
    • 77949268527 scopus 로고    scopus 로고
    • Some thoughts on legitimacy theory in social and environmental accounting
    • Tilling, M. (2004), “Some thoughts on legitimacy theory in social and environmental accounting”, Social and Environmental Accounting Journal, Vol. 24 No. 2, pp. 3-7.
    • (2004) Social and Environmental Accounting Journal , vol.24 , Issue.2 , pp. 3-7
    • Tilling, M.1
  • 81
    • 84986038226 scopus 로고    scopus 로고
    • The content and disclosure of Australian corporate environmental policies
    • Tilt, A. (2001), “The content and disclosure of Australian corporate environmental policies”, Accounting, Auditing & Accountability Journal, Vol. 14 No. 2, pp. 190-212.
    • (2001) Accounting, Auditing & Accountability Journal , vol.14 , Issue.2 , pp. 190-212
    • Tilt, A.1
  • 82
    • 84986165653 scopus 로고    scopus 로고
    • Beyond a critique of pure reason: from policy to politics to praxis in environmental and social research
    • Tinker, T. and Gray, R. (2003), “Beyond a critique of pure reason: from policy to politics to praxis in environmental and social research”, Accounting, Auditing & Accountability Journal, Vol. 16 No. 5, pp. 727-761.
    • (2003) Accounting, Auditing & Accountability Journal , vol.16 , Issue.5 , pp. 727-761
    • Tinker, T.1    Gray, R.2
  • 83
    • 0002256299 scopus 로고
    • Corporate social reporting: political interests and conflicts in Germany
    • Ullmann, A.E. (1979), “Corporate social reporting: political interests and conflicts in Germany”, Accounting, Organizations and Society, Vol. 4 Nos 1 / 2, pp. 123-133.
    • (1979) Accounting, Organizations and Society , vol.4 , Issue.1-2 , pp. 123-133
    • Ullmann, A.E.1
  • 84
    • 84986132981 scopus 로고    scopus 로고
    • Methodological issues: reflections on quantification in corporate social reporting content analysis
    • Unerman, J. (2000), “Methodological issues: reflections on quantification in corporate social reporting content analysis”, Accounting, Auditing & Accountability Journal, Vol. 13 No. 5, pp. 667-680.
    • (2000) Accounting, Auditing & Accountability Journal , vol.13 , Issue.5 , pp. 667-680
    • Unerman, J.1
  • 85
    • 23744450829 scopus 로고    scopus 로고
    • Corporate nonfinancial disclosure practices and financial analyst forecast ability across three European countries
    • Vanstraelen, A., Zarzeski, M. and Robb, S. (2003), “Corporate nonfinancial disclosure practices and financial analyst forecast ability across three European countries”, Journal of International Financial Management and Accounting, Vol. 14 No. 3, pp. 249-278.
    • (2003) Journal of International Financial Management and Accounting , vol.14 , Issue.3 , pp. 249-278
    • Vanstraelen, A.1    Zarzeski, M.2    Robb, S.3
  • 86
    • 84986109082 scopus 로고    scopus 로고
    • Economic man and disciplinary boundaries: a case study in corporate annual reports
    • White, R. and Hanson, D. (2002), “Economic man and disciplinary boundaries: a case study in corporate annual reports”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 4, pp. 450-477.
    • (2002) Accounting, Auditing & Accountability Journal , vol.15 , Issue.4 , pp. 450-477
    • White, R.1    Hanson, D.2
  • 87
    • 84986031747 scopus 로고    scopus 로고
    • Corporate environmental reporting: a test of legitimacy theory
    • Wilmshurst, T. and Frost, G. (2000), “Corporate environmental reporting: a test of legitimacy theory”, Accounting, Auditing & Accountability Journal, Vol. 13 No. 1, pp. 10-26.
    • (2000) Accounting, Auditing & Accountability Journal , vol.13 , Issue.1 , pp. 10-26
    • Wilmshurst, T.1    Frost, G.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.