IDEAS home Printed from https://ideas.repec.org/a/kap/jbuset/v163y2020i2d10.1007_s10551-019-04228-2.html
   My bibliography  Save this article

Pathways to Corporate Accountability: Corporate Reputation and Its Alternatives

Author

Listed:
  • Craig Carroll

    (Observatory on Corporate Reputation, LLC)

  • Rowena Olegario

    (Saïd Business School, University of Oxford)

Abstract

The aim of our themed symposium is to explore the limits and possibilities of corporate reputation for enabling corporate accountability. We articulate three perspectives on corporate accountability. The communicative perspective equates accountability with disclosure and stakeholder engagement. The phenomenological perspective focuses on stakeholder expectations and reputation management. The consequential perspective focuses on effects/consequences. We then examine how corporate accountability is understood, how it relates to ideals, mission, and purpose, alternative pathways to corporate accountability, reputational consequences, and the role algorithms play in relationships between corporate reputation and accountability. Using a multitude of organizational contexts, these papers advance our understanding of how corporate reputation can be used as a mechanism for creating greater corporate accountability, and for identifying alternative pathways when corporate reputation fails to do so.

Suggested Citation

  • Craig Carroll & Rowena Olegario, 2020. "Pathways to Corporate Accountability: Corporate Reputation and Its Alternatives," Journal of Business Ethics, Springer, vol. 163(2), pages 173-181, May.
  • Handle: RePEc:kap:jbuset:v:163:y:2020:i:2:d:10.1007_s10551-019-04228-2
    DOI: 10.1007/s10551-019-04228-2
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s10551-019-04228-2
    File Function: Abstract
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1007/s10551-019-04228-2?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Amit Dhiman & Arindam Sen & Priyank Bhardwaj, 2018. "Effect of Self-Accountability on Self-Regulatory Behaviour: A Quasi-Experiment," Journal of Business Ethics, Springer, vol. 148(1), pages 79-97, March.
    2. Bergstresser, Daniel & Philippon, Thomas, 2006. "CEO incentives and earnings management," Journal of Financial Economics, Elsevier, vol. 80(3), pages 511-529, June.
    3. Laura Illia & Stefania Romenti & Belén Rodríguez-Cánovas & Grazia Murtarelli & Craig E. Carroll, 2017. "Exploring Corporations’ Dialogue About CSR in the Digital Era," Journal of Business Ethics, Springer, vol. 146(1), pages 39-58, November.
    4. Michelle Greenwood, 2007. "Stakeholder Engagement: Beyond the Myth of Corporate Responsibility," Journal of Business Ethics, Springer, vol. 74(4), pages 315-327, September.
    5. Lily Hua Fang, 2005. "Investment Bank Reputation and the Price and Quality of Underwriting Services," Journal of Finance, American Finance Association, vol. 60(6), pages 2729-2761, December.
    6. Alexander Dahlsrud, 2008. "How corporate social responsibility is defined: an analysis of 37 definitions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(1), pages 1-13, January.
    7. Beatty, Randolph P. & Bunsis, Howard & Hand, John R. M., 1998. "The indirect economic penalties in SEC investigations of underwriters," Journal of Financial Economics, Elsevier, vol. 50(2), pages 151-186, November.
    8. Frank Hond & Kathleen A. Rehbein & Frank G. A. Bakker & Hilde Kooijmans-van Lankveld, 2014. "Playing on Two Chessboards: Reputation Effects between Corporate Social Responsibility (CSR) and Corporate Political Activity (CPA)," Journal of Management Studies, Wiley Blackwell, vol. 51(5), pages 790-813, July.
    9. Tetlock, Philip E. & Vieider, Ferdinand M. & Patil, Shefali V. & Grant, Adam M., 2013. "Accountability and ideology: When left looks right and right looks left," Organizational Behavior and Human Decision Processes, Elsevier, vol. 122(1), pages 22-35.
    10. Busuioc, E. M. & Lodge, Martin, 2017. "Reputation and accountability relationships: managing accountability expectations through reputation," LSE Research Online Documents on Economics 67152, London School of Economics and Political Science, LSE Library.
    11. 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.
    12. Craig E. Carroll, 2017. "Corporate Reputation and the News Media: The Origin Story," Corporate Reputation Review, Palgrave Macmillan, vol. 20(3), pages 165-170, November.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Xian Gu & Iftekhar Hasan & Haitian Lu, 2023. "Institutions and Corporate Reputation: Evidence from Public Debt Markets," Journal of Business Ethics, Springer, vol. 183(1), pages 165-189, February.
    2. Monica M. Sharif & Farshad Ghodoosi, 2022. "The Ethics of Blockchain in Organizations," Journal of Business Ethics, Springer, vol. 178(4), pages 1009-1025, July.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dan Amiram & Zahn Bozanic & James D. Cox & Quentin Dupont & Jonathan M. Karpoff & Richard Sloan, 2018. "Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature," Review of Accounting Studies, Springer, vol. 23(2), pages 732-783, June.
    2. Buhmann, Alexander & Maltseva, Kateryna & Fieseler, Christian & Fleck, Matthes, 2021. "Muzzling social media: The adverse effects of moderating stakeholder conversations online," Technology in Society, Elsevier, vol. 64(C).
    3. Alexander Buhmann & Johannes Paßmann & Christian Fieseler, 2020. "Managing Algorithmic Accountability: Balancing Reputational Concerns, Engagement Strategies, and the Potential of Rational Discourse," Journal of Business Ethics, Springer, vol. 163(2), pages 265-280, May.
    4. Lars Moratis & Max van Egmond, 2018. "Concealing social responsibility? Investigating the relationship between CSR, earnings management and the effect of industry through quantitative analysis," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
    5. Akshita Arora, 2023. "Enforcement and Compliance: The Case of Mandated CSR Provisions in an Emerging Economy," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 48(1), pages 64-75, February.
    6. Dayuan Li & Linna Xin & Xiaohong Chen & Shenggang Ren, 2017. "Corporate social responsibility, media attention and firm value: empirical research on Chinese manufacturing firms," Quality & Quantity: International Journal of Methodology, Springer, vol. 51(4), pages 1563-1577, July.
    7. Dariusz Tworzydło & Sławomir Gawroński & Przemysław Szuba, 2021. "Importance and role of CSR and stakeholder engagement strategy in polish companies in the context of activities of experts handling public relations," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 64-70, January.
    8. Francesco Gangi & Lucia Michela Daniele & Nicola Varrone, 2020. "How do corporate environmental policy and corporate reputation affect risk‐adjusted financial performance?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 1975-1991, July.
    9. Jiwon Yang & Jay Hyuk Rhee, 2020. "CSR disclosure against boycotts: evidence from Korea," Asian Business & Management, Palgrave Macmillan, vol. 19(3), pages 311-343, July.
    10. Pasi Heikkurinen & Jukka Mäkinen, 2018. "Synthesising Corporate Responsibility on Organisational and Societal Levels of Analysis: An Integrative Perspective," Journal of Business Ethics, Springer, vol. 149(3), pages 589-607, May.
    11. Brunella Arru, 2015. "Indagine sulla comunicazione della responsabilit? sociale delle societ? quotate italiane," MERCATI & COMPETITIVIT?, FrancoAngeli Editore, vol. 2015(4), pages 15-46.
    12. Jang, Woan-Yuh & Lee, Jie-Haun & Hu, Hsueh-Chin, 2016. "Halo, horn, or dark horse biases: Corporate reputation and the earnings announcement puzzle," Journal of Empirical Finance, Elsevier, vol. 38(PA), pages 272-289.
    13. Maria Giovanna Confetto & Maddalena Della Volpe & Claudia Covucci, 2018. "Dual marketers and sustainability communication. Empirical evidence from corporate websites," MERCATI & COMPETITIVIT?, FrancoAngeli Editore, vol. 2018(3), pages 41-68.
    14. Guilhem Bascle, 2016. "Toward a Dynamic Theory of Intermediate Conformity," Journal of Management Studies, Wiley Blackwell, vol. 53(2), pages 131-160, March.
    15. Kevin Money & Anastasiya Saraeva & Irene Garnelo-Gomez & Stephen Pain & Carola Hillenbrand, 2017. "Corporate Reputation Past and Future: A Review and Integration of Existing Literature and a Framework for Future Research," Corporate Reputation Review, Palgrave Macmillan, vol. 20(3), pages 193-211, November.
    16. Quentin Dupont & Jonathan M. Karpoff, 2020. "The Trust Triangle: Laws, Reputation, and Culture in Empirical Finance Research," Journal of Business Ethics, Springer, vol. 163(2), pages 217-238, May.
    17. Lin-Hi, Nick & Müller, Karsten, 2013. "The CSR bottom line: Preventing corporate social irresponsibility," Journal of Business Research, Elsevier, vol. 66(10), pages 1928-1936.
    18. Irina Lock & Theo Araujo, 2020. "Visualizing the triple bottom line: A large‐scale automated visual content analysis of European corporations' website and social media images," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2631-2641, November.
    19. Isabelle Le Breton-Miller & Danny Miller, 2020. "Ideals-Based Accountability and Reputation in Select Family Firms," Journal of Business Ethics, Springer, vol. 163(2), pages 183-196, May.
    20. Laura Maria Ferri & Matteo Pedrini & Marco Minciullo, 2022. "Corporate social responsibility and stakeholder dialogue under institutional voids: decoupling the role of corporate motives, ethics, and resources," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(1), pages 159-188, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jbuset:v:163:y:2020:i:2:d:10.1007_s10551-019-04228-2. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.