One interpretation of the concept of organizational legitimacy is that it stems from the cultural values of society, and suggests that businesses operate under a mandate that may be withdrawn if organizations are seen not to be doing the 'right' things. This suggests there is something in the...

Accounting and environmental management both hold improved resource-use efficiency as an ultimate goal, but intermediate processes and objectives vary and consequently it is separately assessed within each discipline. This paper intends to make visible the globalizing trends in accounting...

Purpose – The purpose of this paper is to contribute to the literature investigating disclosure reactions to legitimacy threats by analyzing the corporate social responsibility (CSR) disclosure reactions to catastrophic accidents suffered by major airlines. Design/methodology/approach – The...