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This article offers a survey related to rhetoric and persuasion in accounting standard-setting. In the first place, the rhetorical dimension of accounting standard-setting is discussed by showing how persuasion is inherent in the process. Secondly, the devices used by the standard-setter in...
Persistent link: https://www.econbiz.de/10011072606
Persistent link: https://www.econbiz.de/10011073674
Organizational spaces project claims of organizational legitimacy while also constituting physical environments where … work happens. This research questions how organizational space and legitimacy are mutually constituted over time as … Organization headquarters, we theorize the dynamic intersection of organizational space and legitimacy over time. The case study …
Persistent link: https://www.econbiz.de/10011074048
We use the neo-institutional and legitimacy theoretical perspective in order to analyze the “business case” i.e. the … stakeholder's pressure enact partial conformity strategies in order to enhance or gain legitimacy in a volontary exercise and in …
Persistent link: https://www.econbiz.de/10011074600
The « expectation gap » is defined as the gap between what the public expects from the auditor and what the auditor expects to achieve. The present research treats the expectation gap in its discursive and normative dimensions. It aims to contribute to the understanding of the expectation gap...
Persistent link: https://www.econbiz.de/10011074676
a more grounded legitimacy of EU decisions or a more settled European public sphere. Full online version available at …
Persistent link: https://www.econbiz.de/10011078563
This Living Review presents an overview of the research on European identity in the context of EU governance by focusing on central debates in the political science literature. It departs from the problems of disagreement between European citizens and their elites as well as the lack of a...
Persistent link: https://www.econbiz.de/10011078564
environmental non-governmental organizations. We build on these results to discuss the legitimacy of pledge-and-review. …
Persistent link: https://www.econbiz.de/10011030246
were hired to help their organizations respond to external legitimacy challenges, ECOs face major legitimacy challenges … inside their organizations. Facilitating conditions may reduce these challenges and help ECOs reach internal legitimacy. But …, we also found that ECOs engage in what we term legitimacy work that relies on a number of tactics to help them gain …
Persistent link: https://www.econbiz.de/10011041549
legitimacy and with the same effectiveness? In this study was argued that Civilizing World Order (CWO) by Transnational Norm …-Building Networks (TNNs) should have the legitimacy and effectiveness of the European Union supranational order. In this context, the …
Persistent link: https://www.econbiz.de/10011112757