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Corporate social reporting and stakeholder accountability: The missing link

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  • Cooper, Stuart M.
  • Owen, David L.
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-4NCKJV0-1/2/f6ff8d6873bc5063f8afcef5a1780291
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 32 (2007)
    Issue (Month): 7-8 ()
    Pages: 649-667

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    Handle: RePEc:eee:aosoci:v:32:y:2007:i:7-8:p:649-667

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    Web page: http://www.elsevier.com/locate/aos

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    References

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    1. Roberts, John & Scapens, Robert, 1985. "Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 443-456, October.
    2. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
    3. Power, Michael & Laughlin, Richard, 1996. "Habermas, law and accounting," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 441-465, July.
    4. Christopher Stoney, 2001. "Stakeholding: Confusion or Utopia? Mapping the Conceptual Terrain," Journal of Management Studies, Wiley Blackwell, vol. 38(5), pages 603-626, 07.
    5. Cooper, David J. & Sherer, Michael J., 1984. "The value of corporate accounting reports: Arguments for a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 207-232, October.
    6. Unerman, Jeffrey & Bennett, Mark, 2004. "Increased stakeholder dialogue and the internet: towards greater corporate accountability or reinforcing capitalist hegemony?," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 685-707, October.
    7. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    8. Benston, George J., 1982. "Accounting and corporate accountability," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 87-105, April.
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    Cited by:
    1. O'Dwyer, Brendan & Owen, David & Unerman, Jeffrey, 2011. "Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 36(1), pages 31-52, January.
    2. Hadrian Gery Djajadikerta & Terri Trireksani, 2012. "Corporate social and environmental disclosure by Indonesian listed companies on their corporate web sites," Journal of Applied Accounting Research, Emerald Group Publishing, vol. 13(1), pages 21-36.
    3. Markus Milne & Rob Gray, 2013. "W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting," Journal of Business Ethics, Springer, vol. 118(1), pages 13-29, November.
    4. Giacomo Manetti & Simone Toccafondi, 2012. "The Role of Stakeholders in Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 107(3), pages 363-377, May.
    5. Ken Crofts & Jayne Bisman, 2010. "Interrogating accountability: An illustration of the use of Leximancer software for qualitative data analysis," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 7(2), pages 180-207, June.
    6. Yussri Sawani & Mustaffa Mohamed Zain & Faizah Darus, 2010. "Preliminary insights on sustainability reporting and assurance practices in Malaysia," Social Responsibility Journal, Emerald Group Publishing, vol. 6(4), pages 627-645, November.
    7. O'Dwyer, Brendan & Unerman, Jeffrey, 2008. "The paradox of greater NGO accountability: A case study of Amnesty Ireland," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 801-824.
    8. Stéphane Trébucq, 2011. "Une étude de la crédibilité des informations sociétales face à différentes options de reddition des comptes," Post-Print hal-00650589, HAL.
    9. Ioannis E. Nikolaou, 2010. "Classifying current social responsibility accounting methods for assisting a dialogue between business and society," Social Responsibility Journal, Emerald Group Publishing, vol. 6(4), pages 562-580, November.
    10. Claudine Grisard, 2012. "Accountability and Bottom of the Pyramid projects: the two sides of the mirror," Post-Print hal-00690956, HAL.
    11. Matthew V. Tilling & Carol A. Tilt, 2010. "The edge of legitimacy: Voluntary social and environmental reporting in Rothmans' 1956-1999 annual reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(1), pages 55-81, January.
    12. L. Metcalf & S. Benn, 2012. "The Corporation is Ailing Social Technology: Creating a ‘Fit for Purpose’ Design for Sustainability," Journal of Business Ethics, Springer, vol. 111(2), pages 195-210, December.
    13. Grisard, Claudine, 2012. "Accountability and Bottom of the Pyramid projects: the two sides of the mirror," Economics Papers from University Paris Dauphine 123456789/9498, Paris Dauphine University.
    14. John Smith & Ros Haniffa & Jenny Fairbrass, 2011. "A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 99(3), pages 425-439, March.
    15. Michelle Greenwood & Ken Kamoche, 2013. "Social accounting as stakeholder knowledge appropriation," Journal of Management and Governance, Springer, vol. 17(3), pages 723-743, August.
    16. Donna M. Carlon & Alexis Downs, 2014. "Stakeholder Valuing: A Process for Identifying the Interrelationships between Firm and Stakeholder Attributes," Administrative Sciences, MDPI, Open Access Journal, vol. 4(2), pages 137-154, May.
    17. David Owen, 2008. "Chronicles of wasted time?: A personal reflection on the current state of, and future prospects for, social and environmental accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(2), pages 240-267, February.
    18. Schaltegger, Stefan & Burritt, Roger L., 2010. "Sustainability accounting for companies: Catchphrase or decision support for business leaders?," Journal of World Business, Elsevier, vol. 45(4), pages 375-384, October.
    19. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
    20. Dominique Wolff & Chantale Roy & Sylvie Berthelot, 2009. "Projet D'Integration Du Developpement Durable Au Tableau De Bord Des Pme Par Une Adaptation Du Sd 21000," Post-Print halshs-00459419, HAL.
    21. Gregory Heem, 2010. "Les critères de détermination de la part variable de la rémunération des dirigeants du CAC 40," Post-Print hal-00476935, HAL.
    22. Max Baker, 2010. "Re-conceiving managerial capture," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(7), pages 847-867, September.

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