L'Etude De La Publication D'Informations Societales Par Les Grands Groupes Une Revue De La Litterature
AbstractLa diffusion d'informations sociétales par les groupes internationaux a fait l'objet de nombreuses études au cours des deux dernières décennies. Cet article souligne les difficultés que rencontre la discipline à établir des fondements théoriques pour ces nouvelles pratiques. Le domaine est majoritairement constitué d'études empiriques descriptives de ces pratiques.
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Date of creation: May 2001
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Publication status: Published - Presented, 22ÈME CONGRES DE L'AFC, 2001, France
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Information sociétale ; théorie des parties prenantes ; théorie de la légitimité;
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- Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
- Zmijewski, Mark E. & Hagerman, Robert L., 1981. "An income strategy approach to the positive theory of accounting standard setting/choice," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 129-149, August.
- Patten, Dennis M., 1991. "Exposure, legitimacy, and social disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 10(4), pages 297-308.
- Bowen, Robert M. & Noreen, Eric W. & Lacey, John M., 1981. "Determinants of the corporate decision to capitalize interest," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 151-179, August.
- Patten, Dennis M., 1992. "Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 471-475, July.
- Preston, Lee E., 1981. "Research on corporate social reporting: Directions for development," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 255-262, July.
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