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Legitimating reputation/the reputation of legitimacy theory

Author

Listed:
  • Jan Bebbington
  • Carlos Larrinaga‐González
  • Jose M. Moneva‐Abadía

Abstract

Purpose - The aim of this paper is to respond to commentaries on Bebbington, Larrinaga‐Gonzales and Moneva, by Unerman and by Adams, published inAccounting Auditing & Accountability Journal, Vol. 21 No. 3. Design/methodology/approach - The paper reviews and discusses the points suggested/contested by the commentary papers. Findings - That given the current state of our understanding of corporate social responsibility reporting in stand alone (and other) formats, openness to a multitude of theoretical perspectives is appropriate. Further, that concepts of legitimacy and reputation can and should be distinguished from one another. Originality/value - The authors put forward their views, beliefs and reservations.

Suggested Citation

  • Jan Bebbington & Carlos Larrinaga‐González & Jose M. Moneva‐Abadía, 2008. "Legitimating reputation/the reputation of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 371-374, March.
    • Handle: RePEc:eme:aaajpp:v:21:y:2008:i:3:p:371-374
    DOI: 10.1108/09513570810863969
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    References listed on IDEAS

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    1. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    2. Carol A. Adams & Carlos Larrinaga‐González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 333-355, June.
    3. David L. Deephouse & Suzanne M. Carter, 2005. "An Examination of Differences Between Organizational Legitimacy and Organizational Reputation," Journal of Management Studies, Wiley Blackwell, vol. 42(2), pages 329-360, March.
    4. Carol A. Adams, 2008. "A commentary on: corporate social responsibility reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 365-370, March.
    5. Carlos Larrinaga-Gonzélez & Vincente Pérez-Chamorro, 2008. "Sustainability Accounting and Accountability in Public Water Companies," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 337-343, December.
    6. Jeffrey Unerman, 2008. "Strategic reputation risk management and corporate social responsibility reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 362-364, March.
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