The Legitimising Effect Of Social and Environmental Disclosure-A Theoritical Foundation

Craig Deegan,2002 School Of Accounting and Law, RMIT University,Melbourne,Australia

Overview
Concluding Comments Introduction

Contribution of AAAJ

An Overview of Legitimacy Theory

Legitimizing Effect of SER Disclosure-A Theoretical Foundation

The Growth in Social and environment al Accounting search

Understanding Managerial Motivations

Overview of Some Research question

Abstract
Understanding motivations for disclosure The Role of Legitimacy Theory in Explaining ManagersDecision Discuss how the paper contribute to the ongoing development of legitimacy theory in SAR

Introduction
1. Overview of a particular theoretical perspective about publicity in disclosing information of CSR performance. 2. Desire of management to legitimize various aspects of their respective organization. 3. Reporting approach which reflects an acceptance by managers of an accountability or responsibility to give on a right-toknowperson. 4. Thus,provide a brief overview of research trends and opportunities papers of Gray(2002)sreview.

The Growth in Social and environmental Accounting search

Explain about how the historical of Social and accounting search were started.
Governments and other institutons Leading School Mathews,1997 Argued the Issue (Tinker et al,1991)

Establishing CSR Reporting Gray(2002)

Start to be major Subject at 1990s

Overview of Some Research question

Descriptive 78 Researchers Normative 15 Questions And 32 years Positive in (1975-2002) Nature Theory Building Describing what is

Describing what should be

Explaining whats

Result of Some Research question Overview

Legitimacy Theory + Stakeholder Theory = Political Economy

Social Auditing

3 Bottom Line (People,Planet,Profit) Elkington(1997) Signal of waking up from the stagnation Gray(1998)

Social Audit
Process to enables an organization to asses its performance in relation to societys requirements and expectation Elkington(1997)

Understanding Managerial Motivations

Why is it still voluntary disclosure?

Found 10 Motivations

Legitimating reason

An Overview of Legitimacy Theory

Legitimacy is considered to be a resource on which an organization is dependent of survival (Dowling and Pfefer,1975)

Legitimacy can be directly related to the concept of a social contract Mathews

Legitimacy Theory can be a strategic information reasons for the management to disclose the report rather than perceived responsibilities

Contribution of AAAJ
Legitimacy Theory as the basis of their examination of the motivations for corporate managers to make social and environmental disclosures Deegan et al(2002) Study of the disclosure of practices of BHP.Ltd ODonovan(2002),Milne and Patten(2002) Generally supportive of legitimacy theory in explaining annual report disclosure practice

Cont
ODwyer (2002) Provides result which tend to question the explanatory ability of legitimacy theory Deegan et Investigate the social and al(2002) environmental disclosure policies of BHP for the year of 1983-1997. Deegan et al Investigate whether the extent of (2000) community concern pertaining

etc

etc

Concluding Comments
1. Growing interest in researching various social and environmental accounting issues. 2. One such motivation might be the desire to legitimize certain aspects of an organizations operation 3. Legitimacy Theory foundation for understanding how and why managers might use externally-focused reports to benefit an organization. 4. Hope that help other researchers to further develop theory to explain corporate social and environmental reporting practices

Summary
Research Objective Reveal the truth of SER and SEAR by using legitimacy theory to strengthen the research. Methodology Reviewing related journals and classified the journals based on the researchspoint.

Sources

About more than 100 journals and article since 1975 untill 2002

Critics
Cerita Konteks Challenging Easy to read Inspiring