Search results

The purpose of this study is to test the legitimacy theory (LT) argument in the context of the banking industry of a developing country, taking Bangladesh as a case by interpreting the bank managers’ perceptions in legitimizing corporate social (CS) reporting.

This study uses the Dhaka Stock Exchange (DSE) listed banks data during a 10-year period (2004–2013) and uses Islam and Kokubu (2018) CS reporting index. The LT variables are tested by using multiple regression method. A mixed-method of research with “triangulation design” has been used in this study for a comprehensive understanding of LT variables. In addition, a total number of 28 interviews (ranges from Corporate Social Responsibility Operational Manager to Managing Director/Chief Executive Officer) from 24 listed banks have been conducted to interpret bank managers’ legitimate perception in CS reporting.

This study supports the applicability of the broader thrust of LT for the banking industry of the developing economies in three ways. First, for companies with lower “proximity to end-users” by density in population disclose more social information than the companies with higher ones to gain/regain/maintain market legitimacy. Second, newer banks with less scope to reach proximity to end-users disclose more social information to fill proximity to tertiary clients’ gap to meet community expectation. Third, companies disclose more social information in their annual reports to legitimize corporate actions in response to the CS reporting initiatives taken by the stakeholders, particularly regulators.

The main implication of this study is that it extends the applicability of the LT for the developing country, in general, and for the banking industry, in particular.

The study enriches the existing LT literature of the developing economies’ banking industry by providing empirical evidence from the banking system in Bangladesh.

The purpose of this paper is to examine the development of corporate social (CS) reporting in the developing country’s banking industry from the legitimacy theory perspective – Bangladesh as a case.

This study uses the longitudinal aspects and analyzes the content of annual reports using the ISO26000 standard with some country- and industry-specific adjustments as the method of data coding. All Dhaka Stock Exchange-listed banks (30 of 47, 2013) and 282 annual reports with 46 reporting items have been used for data analysis during a 10-year period (2004-2013). A CS reporting index has been constructed for this purpose of analysis.

The key findings are that the main impetus driving the development of CS reporting was the stakeholder initiatives; the CS reporting index was less than 20 in 2004, and it increased linearly and reached around 60 in 2013 because of the legitimization of the new banking process through social perceptions. This study explains that the contemplation of the legitimacy theory argument can similarly be applied to the developing countries as well as to the banking industry’s context.

The main implication of this study is the extension of the broader thrust of the legitimacy theory argument in the developing country’s banking industry, such as that of Bangladesh.

This study contributes to the documentation of the CS reporting practices of the developing country’s banking industry where there is a lack of published longitudinal studies from the legitimacy theory perspective.

The purpose of this study is to investigate the practice of corporate social disclosure in Japan, which will not be familiar to those outside Japan. After briefly presenting an analytical viewpoint of this subject, it explains the media of corporate social disclosure in Japan and then investigates these disclosures according to the type of report and the type of industry. The practice of corporate social disclosure tends to be overlooked in Japan, as Japanese companies disclose no social information in their mandatory annual reports. However, it will be shown that they disclose some social information in the voluntary reports.

Explores four themes at the 1998 APIRA conference – critical perspectives of accounting, organizational and institutional perspectives, public sector accounting in Japan and international accounting issues.

What follows is a series of reports by leading scholars on the very successful Second Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference held at the Osaka City University, Japan, 4‐6 August, 1998. This conference was held in association with Accounting, Auditing > Accountability Journal (AAAJ) and followed on from the inaugural APIRA network conference held in Sydney in 1995

This study aims to examine the impact of implementation of government-sponsored intellectual capital (IC) management and reporting (ICMR) programmes in Hong Kong and Japan for small and medium enterprises (SMEs) for the purpose of issuing an IC statement (ICS).

The authors present a critical analysis using semi-structured interviews with employees and owners of Hong Kong and Japanese SMEs who participated in their respective government’s ICMR programmes and who published an ICS.

The authors conclude that many enterprises did not achieve the full benefit of participating in the ICMR programme because consultants funded by the government prepared the ICS. Instead, consultants should take on more of a “missionary” role, educating enterprises about IC, rather than doing the work for them.

This research is restricted to enterprises that published one or more ICS. Future research should include enterprises participating in the ICMR programme that failed to publish an ICS.

Enterprises that are able to utilise IC in their daily business routine will think IC is useful and continue using it. Conversely, those enterprises that relied on consultants to prepare the ICS will not understand its benefits.

Policymakers should not solely concentrate on creating new IC reporting frameworks or guidelines for enterprises to follow because this focus limits the understanding of how enterprises can utilise IC concepts with the consequence that they may eventually give up on IC reporting.

This editorial aims to consider contemporary issues for accounting scholars, in particular journals rating and benchmarking, arguing that current international trends are risking academic research quality.

This paper takes the form of an editorial review and argument.

The paper acknowledges that accounting academic research is important to the higher education system, careers and publishers. However, its quality and the construction and measurement of the quality of accounting journals and research impact on society continue to be hotly debated.

The editorial offers scope for accounting academics to engage in debate about the impact of journal rankings and benchmarking on their teaching and research, important issues in higher education, not only in Australia, but also internationally.

The paper provides commentary on the “quality” of accounting research and measurement practices associated with rating and benchmarking academic journals.

This editorial aims to consider the relationship between academic accounting research and professional practice.

The paper takes the form of an editorial review and argument.

The paper acknowledges that accounting academic research is important to the higher education system, careers and publishers. However, its impact on teaching, professional practice, and the professions and society is a hotly debated issue.

The editorial offers scope for accounting academics to engage with the profession and society as to the impact of their research, an important issue in higher education, not only in Australia, but internationally.

The paper provides important commentary on the relationship between accounting research and practice as represented in academic journals.

This editorial aims to consider the global accounting academic and the environment in which we research and teach, including consideration of the challenges that confront us now and into the future.

Document review, personal reflections and argument.

The paper acknowledges that the accounting academic has an important role to play in a global higher education system. However, challenges include government research performance measurement systems, journal ranking lists, lack of funding for quality teaching and research, life as a “cash cow” for universities, the impact of the virtual university and its impact on professional practice, the profession and society in general. These factors carry direct implications for the current shape and orientation of accounting research and scholarship.

The paper offers scope for accounting academics to engage with the profession and society as to the impact of their teaching and research, not only in Australia, but internationally.

The paper provides important commentary on the global accounting academic and what counts.