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An Inquiry into the Accountability of the State-Owned Financial Institution versus Privately Owned Financial Institution

Author

Listed:
  • Gianluca ZANELLATO

    (Babes-Bolyai University, Faculty of Economic Science and Business Administration, Cluj-Napoca, Romania)

  • Tudor OPRISOR

    (Babes-Bolyai University, Faculty of Economic Science and Business Administration, Cluj-Napoca, Romania)

  • Adriana TIRON-TUDOR

    (Babes-Bolyai University, Faculty of Economic Science and Business Administration, Cluj-Napoca, Romania)

Abstract

The purpose of this research is to analyze whether State-Owned Financial institutions are giving more attention, in their integrated report, to stakeholders, that among the most important find the civil society, than Privately-Owned Financial institutions. An in-depth content analysis of the analyzed financial institutions’ Integrated Reports has been carried out, through the employment of MAXQDA, whit the extent to answer research questions proposed. Evidences outlined a higher stakeholder engagement by State-Owned Enterprises. Further research are required for a better understanding of Stakeholder engagement of SOEs.

Suggested Citation

  • Gianluca ZANELLATO & Tudor OPRISOR & Adriana TIRON-TUDOR, 2021. "An Inquiry into the Accountability of the State-Owned Financial Institution versus Privately Owned Financial Institution," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, vol. 1, pages 1-14, December.
    • Handle: RePEc:pmu:oecono:v:1:y:2021:p:1-14
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    References listed on IDEAS

    as
    1. Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
    2. Denis Cormier & Irene M. Gordon, 2001. "An examination of social and environmental reporting strategies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 14(5), pages 587-617, December.
    3. repec:eme:aaaj00:eum0000000006264 is not listed on IDEAS
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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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