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Seeking legitimacy: Social reporting in the healthcare sector

Author

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  • Patrizio Monfardini
  • Antonio D. Barretta
  • Pasquale Ruggiero

Abstract

This study aims to contribute to the legitimacy theory by evaluating the legitimizing capacity of a social reporting practice performed by a healthcare trust. The study is based on an in-depth analysis of a significant case of social reporting by an healthcare trust, using a multi-method research approach.

Suggested Citation

  • Patrizio Monfardini & Antonio D. Barretta & Pasquale Ruggiero, 2013. "Seeking legitimacy: Social reporting in the healthcare sector," Accounting Forum, Taylor & Francis Journals, vol. 37(1), pages 54-66, March.
    • Handle: RePEc:taf:accfor:v:37:y:2013:i:1:p:54-66
    DOI: 10.1016/j.accfor.2012.11.001
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    Cited by:

    1. Nicola Raimo & Michele Rubino & Paolo Esposito & Filippo Vitolla, 2023. "Measuring quality of popular annual financial reports: Features of the rewarded US reporting municipalities," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 17-27, January.
    2. Ruggiero, Pasquale & Bachiller, Patricia, 2023. "Seeing more than reading:The visual mode in utilities' sustainability reports," Utilities Policy, Elsevier, vol. 83(C).
    3. Michael O. Erdiaw-Kwasie & Khorshed Alam & Md. Shahiduzzaman, 2017. "Towards Understanding Stakeholder Salience Transition and Relational Approach to ‘Better’ Corporate Social Responsibility: A Case for a Proposed Model in Practice," Journal of Business Ethics, Springer, vol. 144(1), pages 85-101, August.
    4. Francesca Conte & Pierluigi Vitale & Agostino Vollero & Alfonso Siano, 2018. "Designing a Data Visualization Dashboard for Managing the Sustainability Communication of Healthcare Organizations on Facebook," Sustainability, MDPI, vol. 10(12), pages 1-14, November.
    5. Lucia Biondi & Enrico Bracci, 2018. "Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective," Sustainability, MDPI, vol. 10(9), pages 1-16, August.
    6. Elisa Bonollo, 2015. "Disclosures in Local Healthcare Organizations? Social Reports. ?What?? and ?Why?? An Empirical Analysis of the Italian National Healthcare System," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 41-75.

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