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ORGANIZATIONAL LEGITIMACY AND THE STRATEGIC USE OF ACCOUNTING INFORMATION: THREE STUDIES RELATED TO SOCIAL AND ENVIRONMENTAL DISCLOSURE

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Date Issued:
2007
Abstract/Description:
This dissertation consists of three separate, but inter-related, studies overarching a common theme labeled "the role played by social and environmental accounting disclosures using different methodologies and framed within legitimacy theory." The first study investigates the use of different language techniques in social and environmental disclosures (SED) and tests whether the impression management hypothesis holds when disclosures are measured as such. The second study extends the "legitimacy on the Internet" arguments of Patten and Crampton (2004) by examining the content and presentation of corporate website environmental disclosure in relation to firm environmental performance of four size-matched sample groups constructed based on industry environmental sensitivity and America's Toxic 100 membership (the top 100 polluters in the US). The third study investigates whether and how Total, one of the world's largest integrated oil and gas companies headquartered in France, utilized legitimation strategies such as social and environmental disclosures, to respond to two significant environmental incidents. Taken together, these three studies build upon prior theoretical and empirical work to substantiate and advance social and environmental accounting research using various methodological lenses and perspectives.
Title: ORGANIZATIONAL LEGITIMACY AND THE STRATEGIC USE OF ACCOUNTING INFORMATION: THREE STUDIES RELATED TO SOCIAL AND ENVIRONMENTAL DISCLOSURE.
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Name(s): Cho, Charles, Author
Roberts, Robin, Committee Chair
University of Central Florida, Degree Grantor
Type of Resource: text
Date Issued: 2007
Publisher: University of Central Florida
Language(s): English
Abstract/Description: This dissertation consists of three separate, but inter-related, studies overarching a common theme labeled "the role played by social and environmental accounting disclosures using different methodologies and framed within legitimacy theory." The first study investigates the use of different language techniques in social and environmental disclosures (SED) and tests whether the impression management hypothesis holds when disclosures are measured as such. The second study extends the "legitimacy on the Internet" arguments of Patten and Crampton (2004) by examining the content and presentation of corporate website environmental disclosure in relation to firm environmental performance of four size-matched sample groups constructed based on industry environmental sensitivity and America's Toxic 100 membership (the top 100 polluters in the US). The third study investigates whether and how Total, one of the world's largest integrated oil and gas companies headquartered in France, utilized legitimation strategies such as social and environmental disclosures, to respond to two significant environmental incidents. Taken together, these three studies build upon prior theoretical and empirical work to substantiate and advance social and environmental accounting research using various methodological lenses and perspectives.
Identifier: CFE0001555 (IID), ucf:47155 (fedora)
Note(s): 2007-05-01
Ph.D.
Business Administration, School of Accounting
Doctorate
This record was generated from author submitted information.
Subject(s): Social contract
legitimacy theory
impression management
self-presentation
environmental accounting
environmental disclosure
environmental performance
Persistent Link to This Record: http://purl.flvc.org/ucf/fd/CFE0001555
Restrictions on Access: campus 2008-03-01
Host Institution: UCF

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