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Meditari Accountancy Research, vol. 27 no. 4
Type: Research Article
ISSN: 2049-372X

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Pacific Accounting Review, vol. 31 no. 3
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 8 April 2014

Charl de Villiers and Chris van Staden

1301

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Pacific Accounting Review, vol. 26 no. 1/2
Type: Research Article
ISSN: 0114-0582

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Book part
Publication date: 22 August 2017

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Modern Organisational Governance
Type: Book
ISBN: 978-1-78714-695-2

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Article
Publication date: 4 February 2019

116

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Pacific Accounting Review, vol. 31 no. 1
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 20 September 2011

Kashi Balachandran and Paolo Taticchi

413

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International Journal of Accounting & Information Management, vol. 19 no. 3
Type: Research Article
ISSN: 1834-7649

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Book part
Publication date: 18 October 2016

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Corporate Responsibility and Stakeholding
Type: Book
ISBN: 978-1-78635-626-0

Available. Open Access. Open Access
Article
Publication date: 25 September 2019

Sanjaya C. Kuruppu, Markus J. Milne and Carol A. Tilt

The purpose of this paper is to examine how legitimacy is gained, maintained or repaired through direct action with salient stakeholders and/or through external reporting, by…

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Abstract

Purpose

The purpose of this paper is to examine how legitimacy is gained, maintained or repaired through direct action with salient stakeholders and/or through external reporting, by using a number of empirical case vignettes within a single case study organisation.

Design/methodology/approach

The study investigates a foreign affiliate of a large multinational organisation involved in an environmentally sensitive industry. Data collection included semi-structured interviews with 26 participants, organisational reports and participation in the organisation’s annual environmental management seminar and a stakeholder engagement meeting.

Findings

Four vignettes featuring environmental issues illustrate the complexity of organisational responses. Issue visibility, stakeholder salience and stakeholder interconnectedness influence a company’s action to manage legitimacy. In the short-term, environmental issues which affected salient stakeholders resulted in swift and direct action to protect pragmatic legitimacy, but external reporting did not feature in legitimacy management efforts. Highly visible issues to the public, regulators and the media, however, resulted in direct action together with external reporting to manage wider stakeholder perceptions. External reporting was used superficially, along with a broad suite of communication strategies, to gain legitimacy in the long-term decision about the company’s future in New Zealand.

Research limitations/implications

This paper outlines how episodic encounters to manage strategic legitimacy with salient stakeholders in the short-term are theoretically distinct, but nonetheless linked to continual efforts to maintain institutional legitimacy. Case vignettes highlight how pragmatic legitimacy via dispositional legitimacy can be managed with direct action in the short-term to influence a limited range of salient stakeholders. The way external reporting features in legitimacy management is limited, although this has predominantly been the focus of prior research. Only where an environmental incident damages legitimacy to a larger number of stakeholders is external reporting also used to buttress community support.

Originality/value

The concept of legitimacy is comprehensively applied, linking the strategic and institutional arms of legitimacy and illustrating how episodic actions are taken to manage legitimacy in the short-term with continual efforts to manage legitimacy in the long-term. Stakeholder salience and networks are brought in as novel theoretical extensions to provide a deeper understanding of the interrelationships between these key concepts with a unique case study.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 7
Type: Research Article
ISSN: 0951-3574

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