theorylegitimacyThe main aim of the paper is to present the legitimacy theory and its applications. This theory is not well known in Poland, however, it is regarded as a significant basis in world-wide accounting research. In the first part of the paper, as an introduction to the issue...
Drawing upon institutional theory, this study intends to provide a new perspective to accounting literature. The Legitimacy model constitutionally analyzes legitimacy of the global accounting regulatory system, which we can assume is a multilayer network, and separates legitimacy of IFRS and IASB, which...
In the conclusion, we summarize our findings and outline their implications for research on IO legitimation, life cycles, and institutional change. 2 The discursive self-legitimation of international organizations: Concept and theory The established literature links increased IO authority to politicization...
Rusconi G (2009) Management, ethics and stakeholder theory: an application of Italian ethical firm system theory to competitive success/ethics relationships. In: De Gennaro I, Quitterer J, Smekal C, Tasser B (eds) Ethics in economic life: challenges to a globalizing world. University Press, In...
From Sport to Gambling in the SISAL Case: the Accounting and Accountability Role Gambling industry is increasing all over the world and there are some controversial theories about relationships among legitimacy theory, accounting, and a... M Baldarelli - 《Almatourism Journal of Tourism Culture & ...
Legitimacy theory is theory that, in the last decade, has become increasingly used by accounting researchers, particularly researchers working in the area of social and environmental accounting. This chapter explores the notion of 'organisational legitimacy' and emphasises that organisational legitimacy can...
Discuss briefly the concept of normative accounting theory. What is the normative accounting theory? Do you think that the so-called equity theories of accounting are really theories in the scientific sense? If so, how would you classify them? What is the theory of bureaucratic behavior and how...
In IPO research, signaling theory (Spence, 1974) appropriately explains activities or attributes that can qualify as credible quality indicators. Essentially, signaling theory proposes that specific characteristics of the firm itself and the people involved can provide information that reduces investors’ ...
Given the above, we can affirm that legitimacy theory has contributed to accounting and reporting studies in several ways over the past forty years, especially in the field of social and environmental accounting. For example, legitimacy theory is often used to motivate CSR practices and voluntary ...
This paper explores the due process of accounting standard-setting by focussing on relative levels of stakeholder and jurisdictional influence. We draw on legitimacy theory to explain our findings and ask what implications any bias might have for the IASB. This study extends the standard-setting lite...