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Article
Publication date: 1 April 1994

Hilary Davies and Graham Wilmshurst

Surveyors, who may be involved in specifying retro‐fitted cavityinsulation, need to know the key factors which influence the potentialrisk of rain penetration. Proposes guidance…

797

Abstract

Surveyors, who may be involved in specifying retro‐fitted cavity insulation, need to know the key factors which influence the potential risk of rain penetration. Proposes guidance for surveyors to undertake a low‐cost initial visual survey and desk study as a first stage in the assessment of a dwelling′s suitability for retro‐fitted cavity insulation. A case‐study of low‐rise housing on a local authority estate on the south coast of England, which has retro‐fitted cavity insulation, allowed the identification of these key factors and testing of their statistical significance. Factors identified are aspect towards prevailing wind and driving rain index; exposure (related to local topographic and sheltering features); wall impermeability; and any factors of particular significance to the site. If an individual dwelling has a combination of these factors, it is likely to have a 60 per cent increased risk of rain penetration.

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Structural Survey, vol. 12 no. 2
Type: Research Article
ISSN: 0263-080X

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Article
Publication date: 1 January 2013

Roman Lanis and Grant Richardson

The purpose of this paper is to empirically test legitimacy theory by comparing the corporate social responsibility (CSR) disclosures of tax aggressive corporations with those of…

17489

Abstract

Purpose

The purpose of this paper is to empirically test legitimacy theory by comparing the corporate social responsibility (CSR) disclosures of tax aggressive corporations with those of non‐tax aggressive corporations in Australia.

Design/methodology/approach

A unique sample of 20 Australian corporations accused by the Australian Taxation Office of engaging in tax aggressive activities during the 2001‐2006 period was hand‐collected. These 20 tax aggressive corporations were then matched with 20 non‐tax aggressive corporations (based on industry classification, corporation size and time period). This process generated a choice‐based sample of 40 corporations for empirical analysis. Using content analysis techniques, financial accounting data were gathered from the Aspect‐Huntley database and CSR disclosures were individually measured for each corporation in the sample. Various statistical techniques were then used (e.g. paired sample statistics, Pearson correlation analysis and ordinary least squares regression analysis) to test legitimacy theory.

Findings

Overall, the empirical results consistently show a positive and statistically significant association between corporate tax aggressiveness and CSR disclosure, thereby confirming legitimacy theory in the context of corporate tax aggressiveness.

Originality/value

The paper provides empirical evidence in support of legitimacy theory as an explanation for why specific corporations disclose more CSR‐related information than others. Additionally, to the best of the authors' knowledge, the paper is one of the first to document an empirical association between corporate tax aggressiveness and CSR in the literature.

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Accounting, Auditing & Accountability Journal, vol. 26 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 May 2006

885

Abstract

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Accounting, Auditing & Accountability Journal, vol. 19 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 July 2002

Sharon Barbour and Andrew Turnbull

This paper examines the integration of entrepreneurial thinking and the elements of marketing strategy in attracting visitors to Grampian region’s castles, focusing specifically…

362

Abstract

This paper examines the integration of entrepreneurial thinking and the elements of marketing strategy in attracting visitors to Grampian region’s castles, focusing specifically on the current tourist initiative of the “Castle Trail”. Firstly, the nature of a heritage tourism resource is highlighted. Secondly, the role of entrepreneurship in not for profit organisations is considered. Lastly, the paper explores the need to include entrepreneurial activities in the development of a marketing plan for maximising the potential of the north‐east’s heritage tourism resources. It is demonstrated that this approach will allow for the creation of a fundamentally distinctive image that will contribute to the overall success of the initiative. The central hypothesis is that the marketing of Grampian region’s prime heritage asset is at present inadequate and new initiatives are required to link marketing principles with entrepreneurial practice. This is supported by primary research findings, where it is demonstrated that a rethinking of the current strategy is much needed. The primary research consists of both interviews and questionnaires. The findings of this research are then combined with the findings of the secondary research, the literature review, and together they provide the framework for a number of recommendations. These include the need to improve road signposting, to extend opening times, and make greater use of sales promotion. A more creative approach can also allow for greater exploitation of new opportunities, particularly in the context of the augmented product. The final conclusion is that there is significant public interest and support for promoting the region’s castles as a major tourist asset, but that at present the potential to promote the region is being clearly under utilised.

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Journal of Research in Marketing and Entrepreneurship, vol. 4 no. 2
Type: Research Article
ISSN: 1471-5201

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Article
Publication date: 1 August 2008

Katherine Trebeck

The purpose of this paper is to highlight practical manifestations of CSR and limitations of company responsiveness following these realities.

4137

Abstract

Purpose

The purpose of this paper is to highlight practical manifestations of CSR and limitations of company responsiveness following these realities.

Design/methodology/approach

Empirical research into responsiveness of miners to Australian Indigenous communities, alongside exploration of corporate history and composition. A range of sources was utilised, including participant interviews and quantitative data. The paper begins by discussing the primacy of commercial interest in CSR, then gives an example of responsiveness. It concludes with implications for those wanting to influence corporate behaviour.

Findings

Empirical evidence generated a definition of CSR as responsiveness. The case study illustrated how the more communities influence corporate operating parameters, the more potent their demands in the eyes of management. A link to the financial bottom line is needed. In corporate response to social expectations, three factors are relevant: expectations of corporate behaviour; a shift in how communities articulate their expectations; and increased stakeholder capacity to affect corporate operations. How a company responds is, in turn, determined by conditions including culture and market pressures.

Practical implications

Unless a business benefit from responsiveness is established, companies will deploy effort and resources elsewhere. Communities must maintain vigilance, so companies are compelled to consider communities – their ability to do so is contingent on leverage over the company.

Originality/value

Setting aside the normative debate over moral responsibilities that might be applied to companies, and adopting an understanding of CSR that reflects observed patterns of action and inaction, the paper highlights corporate motivations and predicts company actions, revealing crucial parameters and levers useful for those wanting to influence corporate behaviour.

Details

Social Responsibility Journal, vol. 4 no. 3
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 6 May 2014

Marie-Andrée Caron and Anne Fortin

The article's main purpose is to investigate the relationship between organizational and professional commitment and accountants' construction of corporate social responsibility…

2962

Abstract

Purpose

The article's main purpose is to investigate the relationship between organizational and professional commitment and accountants' construction of corporate social responsibility (CSR) competencies.

Design/methodology/approach

A survey of accounting professionals in Canada (chief financial officers/finance directors) was conducted to ask them about their organization's CSR position, their openness to CSR, involvement in related activities, the codified knowledge they use and their organizational and professional commitment.

Findings

The results show the dominance of normative commitment to the profession or organization and its relationship with professional CSR training. Professional CSR training and organizational and other CSR training activities are also related to the professional's openness to CSR.

Research limitations/implications

The study's main limitation is the small number of participants. Future research is needed to investigate the conditions under which normative commitment is developed.

Practical implications

The results make a practical contribution by suggesting that organizations seeking to involve accounting professionals in CSR activities might want to consider encouraging them to get CSR training using professional resources because of its link to both forms of normative commitment. Further, the findings indicate that the profession could integrate CSR issues more extensively in its accreditation process to enhance its role as a resource provider in the construction of accountants' CSR competencies.

Originality/value

To the authors' knowledge, the study is the first one to investigate the relationship between organizational and professional commitment and accountants' construction of CSR competencies.

Details

Sustainability Accounting, Management and Policy Journal, vol. 5 no. 2
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 7 August 2017

Lyton Chithambo and Venancio Tauringana

The purpose of this paper is to investigate whether four corporate governance mechanisms (board size, non-executive directors, ownership concentration and directors’ share…

1406

Abstract

Purpose

The purpose of this paper is to investigate whether four corporate governance mechanisms (board size, non-executive directors, ownership concentration and directors’ share ownership) influence the extent of greenhouse gas (GHG) disclosure.

Design/methodology/approach

The study uses a mixed-methods approach based on a sample of 62 FTSE 1,000 firms. Firstly, the authors surveyed the senior management of 62 UK-listed firms in the FTSE 1,000 index to determine whether the corporate governance mechanisms influence their GHG disclosure decisions. Secondly, the authors used ordinary least squares (OLS) regression to model the relationship between the corporate governance mechanisms and GHG disclosure scores of the 62 firms.

Findings

The survey and OLS regression results both suggest that corporate governance mechanisms (board size and NEDs) do not influence GHG disclosures. However, the results of the two approaches differ, in that the survey results suggest that corporate governance mechanisms (ownership concentration and directors’ share ownership) do not influence the extent of GHG disclosure, while the opposite is true with the OLS regression results.

Research limitations/implications

The sample size of 62 firms is small which could affect the generalisability of the study. The mixed results mean that more mixed-methods approach is needed to improve the understanding of the role of corporate governance in GHG disclosures.

Originality/value

The use of mixed-methods to examine whether corporate governance mechanisms determine the extent of GHG voluntary disclosure provides additional insights not provided in prior studies.

Details

Corporate Governance: The International Journal of Business in Society, vol. 17 no. 4
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 26 August 2014

Mohamed A. Omran and Ahmed M. El-Galfy

The purpose of this paper is to provide an extensive and critical overview of the theoretical perspectives used in the accounting disclosure literature including economic…

3757

Abstract

Purpose

The purpose of this paper is to provide an extensive and critical overview of the theoretical perspectives used in the accounting disclosure literature including economic theories, political and social theories.

Design/methodology/approach

The paper reviews and discusses in details the positive accounting theory (PAT), agency theory, signalling theory, political economy theory (PET), stakeholder theory, legitimacy theory and contingency theory to identify the situations suit each of these perspectives.

Findings

The main finding shows that there is no universal theory applicable for all situations or societies. For example, PAT is probably used when a corporation believes that its primary responsibility is to use its resources and engage in activities designed to maximise its profits. On the other hand, the PET seems to better explain why some corporations appear to respond to government or public pressure for information about their social impact. The agency theory provides the required framework to evaluate accounting choices and disclosure decisions in market-based studies. While the legitimacy theory seems to be more suitable for multinational corporations working in developed/democratic countries, the stakeholder theory seems to be most suitable for multinational corporations working in developing/dictator countries; whereas a corporation can manage its stakeholders. The contingency theory supports our main finding that different theories are required for different situations, as it clearly indicates that management's preferences of reporting practices are related to the nature of environmental and organisational constraints rather than their relative income effects.

Originality/value

The paper contributes to the limited body of literature concerning the accounting disclosure theories and to identify the main theoretical perspective that can be used in the accounting disclosure research.

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Article
Publication date: 3 May 2016

Acklesh Prasad, Peter Green and Jon Heales

This paper aims to investigate whether organisations in developing economies legitimise their level of profit.

741

Abstract

Purpose

This paper aims to investigate whether organisations in developing economies legitimise their level of profit.

Design/methodology/approach

Organisations’ level of profit is evaluated against the readability of sections of information available in the corporate annual reports. These sections include the Chairman’s Report, the Chief Executive Officer Report and the Notes to the Accounts.

Findings

More profitable organisations report more readable information in their corporate annual reports. Information in the non-mandatory sections of the report (Notes to the Accounts) is more readable compared to the information in the mandatory sections of the report (Chairman’s Report). Larger organisations report more readable information. Public Enterprises report more readable information compared to the Publicly Listed Companies.

Research limitations/implications

Organisations in the developing economies are aware of their role in their society. They respond to instances of possible violation of the implied social contract by sharing information in ways that relays news in certain ways.

Practical implications

Evidence of presence of legitimising activities by organisations would imply the need to strengthen the regulatory and monitoring guidelines to ensure efficient use of society’s resources and a fair rent charge for the utilities.

Social implications

There is a greater need to monitor and question organisations’ level of earned profit to ensure it is necessary to maintain their operations.

Originality/value

This study is the first attempt to investigate organisations’ immediate legitimising activities in relation to their reported profit.

Details

Accounting Research Journal, vol. 29 no. 1
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 2 May 2017

Md Moazzem Hossain, Mahmood Ahmed Momin, Anna Lee Rowe and Mohammed Quaddus

The purpose of this paper is to explore corporate social and environmental reporting (CSER) practices and motivations in Bangladesh.

1766

Abstract

Purpose

The purpose of this paper is to explore corporate social and environmental reporting (CSER) practices and motivations in Bangladesh.

Design/methodology/approach

Using a mixed-methods approach, the paper attempts to understand what corporate social and environmental issues Bangladeshi firms are reporting and why. The paper first explores the motivations for CSER in line with O’Dwyer’s (2003) proposed classifications of proactive and reactive motivations through interviews and frames its findings using stakeholder theory. To provide a more holistic view, content analysis adapted from CSR Asia (2008) categorization (broadly guided by GRI) was conducted to enhance findings from engagement-based interviews with managers.

Findings

The paper finds that “community investment and development” and “governance codes and policies” received the highest amount of disclosure, while the least amount of disclosure was found in the “workplace/human rights” category. Although a philanthropic tone was found behind “community investment”, such as poverty alleviation activities, disclosure in this area is mostly motivated by proactive rationales with enlightened self-interest and image-building activities. In terms of reactive motivations underpinning CSER, the paper finds that companies also report reactively to reduce pressure from powerful stakeholders such as international buyers and government agencies. Contrary to other studies regarding reactive motivations, the authors argue that a director’s proactive motivation is the prime determinant of CSER in a developing country. They also argue that low-level disclosures on workplace environment/human rights need to be given more importance by policymakers, management and other relevant stakeholders.

Originality/value

To the best of the authors’ knowledge, the study is one of the few engagement-based field studies that uses a mixed-methods approach to seek managerial perspectives in an attempt to understand CSER practices in an emerging country context.

Details

Sustainability Accounting, Management and Policy Journal, vol. 8 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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