Dumitru, Mădălina; Guşe, Raluca Gina - In: Journal of accounting & management information systems … 16 (2017) 1, pp. 30-58
Our research is focused on the organizational legitimacy gained by the International Integrated Reporting Council (IIRC). We analyze all the answers received by IIRC in response to its Consultation Draft (CD) and match the responses with the legitimacy types, explaining the reasons of the users...