Current Search: Cho, Charles (x)
View All Items
- Title
- ORGANIZATIONAL LEGITIMACY AND THE STRATEGIC USE OF ACCOUNTING INFORMATION: THREE STUDIES RELATED TO SOCIAL AND ENVIRONMENTAL DISCLOSURE.
- Creator
-
Cho, Charles, Roberts, Robin, University of Central Florida
- 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 ...
Show moreThis 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.
Show less - Date Issued
- 2007
- Identifier
- CFE0001555, ucf:47155
- Format
- Document (PDF)
- PURL
- http://purl.flvc.org/ucf/fd/CFE0001555
- Title
- Two Studies Analyzing The Effects of Business Case and Paradoxical Cognitive Framing on Sustainability Decision Making.
- Creator
-
Pencle, Nadra, Roberts, Robin, Libby, Theresa, Baudot, Lisa, Cho, Charles, University of Central Florida
- Abstract / Description
-
These two companion studies theoretically and empirically examine managers' use of different cognitive frames in decision-making related to corporate sustainability. Study I is a theoretical undertaking aimed at highlighting potential zones of investigation arising from the introduction of paradox theory into managerial accounting. First, I examine extant literature on paradoxes to garner an understanding of its evolution and application in the management and psychology domains. Second, I use...
Show moreThese two companion studies theoretically and empirically examine managers' use of different cognitive frames in decision-making related to corporate sustainability. Study I is a theoretical undertaking aimed at highlighting potential zones of investigation arising from the introduction of paradox theory into managerial accounting. First, I examine extant literature on paradoxes to garner an understanding of its evolution and application in the management and psychology domains. Second, I use current constructs and typologies to identify multiple sustainability and managerial accounting tensions as paradoxical. Third, I make recommendations on how to apply paradox theory more effectively to the corporate sustainability tensions I identified. I conclude the first paper with research questions pertaining to managerial accounting in corporate sustainability. Study II is a behavioral experiment. In this study I examine the effects of business case and paradoxical case cognition on managers and seek to uncover which organizational performance measures better support each cognition. Scholars suggest that the tensions in corporate sustainability arise from the complicated and interdependent relationship among its dimensions. and oftentimes progress towards any single dimension, might have unintended consequences on the other dimensions Hence, the empirical question becomes, amid such tensions, how do managers make decisions that are not solely driven by the financial dimension of corporate sustainability? Applying paradox theory, with its emphasis on acknowledging and working through tensions, holds the potential to elucidate how managers can further explore the tensions inherent in management accounting and sustainability. Study II results show that managers operating in a paradoxical case cognition with broad performance measures made more sustainable decisions relative to their counterparts operating in a business case cognition with narrow performance measures. Together these companion studies generally support the use of paradox theory in studying sustainability decision-making and its use in moving beyond short-term economically focused organizational processes.
Show less - Date Issued
- 2019
- Identifier
- CFE0007703, ucf:52440
- Format
- Document (PDF)
- PURL
- http://purl.flvc.org/ucf/fd/CFE0007703