Archel, Pablo; Husillos, Javier; Larrinaga, Carlos; … - In: Accounting, Auditing & Accountability Journal 22 (2009) November, pp. 1284-1307
Purpose – The principal objective of this paper is to expand the scope of legitimacy theory (LT) through a detailed analysis of the links that exist between the legitimising strategies of firms and the characteristics of the political environment in which they are developed....