ORCID Profile
0000-0003-1534-6904
Current Organisation
University of Tasmania
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Publisher: Wiley
Date: 05-1991
Publisher: No publisher found
Date: 1999
Publisher: Informa UK Limited
Date: 03-2007
Publisher: Emerald
Date: 08-2002
DOI: 10.1108/09513570210435852
Abstract: This paper serves as an introduction to this special issue of Accounting, Auditing & Accountability Journal an issue which embraces themes associated with social and environmental reporting (SAR) and its role in maintaining or creating organisational legitimacy. In an effort to place this research in context the paper begins by making reference to contemporary trends occurring in social and environmental accounting research generally, and this is then followed by an overview of some of the many research questions which are currently being addressed in the area. Understanding motivations for disclosure is shown to be one of the issues attracting considerable research attention, and the desire to legitimise an organisation’s operations is in turn shown to be one of the many possible motivations. The role of legitimacy theory in explaining managers’ decisions is then discussed and it is emphasised that legitimacy theory, as it is currently used, must still be considered to be a relatively under‐developed theory of managerial behaviour. Nevertheless, it is argued that the theory provides useful insights. Finally, the paper indicates how the other papers in this issue of AAAJ contribute to the ongoing development of legitimacy theory in SAR research.
Publisher: Emerald
Date: 08-2008
DOI: 10.1108/09513570810893272
Abstract: The aim of the paper is to describe and explain, using a combination of interviews and content analysis, the social and environmental reporting practices of a major garment export organisation within a developing country. Senior executives from a major organisation in Bangladesh are interviewed to determine the pressures being exerted on them in terms of their social and environmental performance. The perceptions of pressures are then used to explain – via content analysis – changing social and environmental disclosure practices. The results show that particular stakeholder groups have, since the early 1990s, placed pressure on the Bangladeshi clothing industry in terms of its social performance. This pressure, which is also directly related to the expectations of the global community, in turn drives the industry's social policies and related disclosure practices. The findings show that, within the context of a developing country, unless we consider the managers' perceptions about the social and environmental expectations being imposed upon them by powerful stakeholder groups then we will be unable to understand organisational disclosure practices. This paper is the first known paper to interview managers from a large organisation in a developing country about changing stakeholder expectations and then link these changing expectations to annual report disclosures across an extended period of analysis.
Publisher: Informa UK Limited
Date: 03-2004
Publisher: Emerald
Date: 24-04-2007
DOI: 10.1108/02686900710741946
Abstract: This paper sets out to document a review of environmental collaborations in the Australian building and construction industry and to identify a number of motivations that appear to drive particular environmental groups and building and construction companies to collaborate on specific projects. The research involves a series of in‐depth interviews with in iduals from building and construction companies and from environmental groups, and utilises a number of theoretical perspectives to explain the various perspectives being adopted by the interviewees. The results indicate that corporate managers seek to collaborate with environmental groups as a result of pressures exerted by particular stakeholder groups, particularly government, and by the desire to be aligned with an organisation that has “green credentials” – something that is valuable in enhancing the reputation and legitimacy of the company and the related building project. There was also a related financial motivation for collaborating. The representatives from the environmental groups indicated that motivations for collaboration included developing a project that could be used as a vehicle for “educating” the public, generating positive environmental outcomes, complying with the expectations of their constituents, and setting an ex le for other building and construction companies to follow. Little research has been done in the area of environmental collaborations. In this study, environmental collaborations were considered as a vehicle for both the environmental groups and the companies to further meet their organisational objectives and were generally considered as successful initiatives from each organisation's perspective.
Publisher: Emerald
Date: 04-2006
DOI: 10.1108/02686900610661388
Abstract: The purpose of this paper is to document a study of European and UK triple bottom line (TBL) report assurance statements. In undertaking the research, an international database was constructed from which all known European and UK third‐party assurance statements that accompanied the release of TBL reports were selected for review. The results of the analysis indicate that there is much variability and ambiguity inherent within the contents of the third‐party statements. The UK and European reports included within the database compiled by the researchers provide the basis of the information used to develop this paper. In selecting assurance statements to include within the database, the latest TBL report from each reporting organization was obtained (and it should be appreciated that many organizations do not produce TBL reports on an annual basis). Of the 170 reports available internationally at the time the research was undertaken, 8 are from 2000, 86 from 2001, 65 from 2002, and 11 from 2003. Whilst the database is the most extensive one of its type, given the finite nature of resources available, it is stressed that the database is not exhaustive. Taken together, the results of this analysis lead us to question the value that such assurance statements provide to the TBL reporting process. Assesses the ambiguity and questions the value of assurance work on TBL statements as currently being undertaken.
Publisher: Wiley
Date: 16-08-2010
Publisher: Wiley
Date: 06-2013
Publisher: Wiley
Date: 03-2000
Publisher: Elsevier BV
Date: 2020
Publisher: Emerald
Date: 21-03-2016
DOI: 10.1108/AAAJ-05-2015-2052
Abstract: – The purpose of this paper is to explore the propensity of some researchers within the accounting research community (and elsewhere) to ignore potentially rich insights available from other paradigms, and the implications this has for the advancement of knowledge both from an educational and a social perspective. – The analysis is based on a review of a paper published in the Australian Journal of Management by Benson et al. (2015) together with a synthesis of other work which cautions against dismissing conflicting “world views”. – The analysis suggests that the propensity of some accounting researchers to dismiss, or ignore, research undertaken by researchers outside of their paradigm is still apparently “alive and well” within today’s accounting research community. The implications associated with ignoring or dismissing rich interdisciplinary insights are highlighted. – The implications of the research are that many rich insights are apparently being ignored by a segment of the accounting research community and this has implications for the advancement of knowledge, education and society. The limitations of this commentary are that the views are based on personal opinion which by its very nature is biased and based on the political views of the author. – The practical implications are that in highlighting a propensity to ignore potentially valuable research from alternative paradigms the commentary encourages researchers to consider other world views, as well as the political foundations inherent in their own work. This can have positive implications for the advancement of knowledge, and of society. – By highlighting the propensity of some researchers to potentially dismiss entire areas of research as not being “notable” it is hoped that there will be a revision of this tendency and this will have possible implications for the advancement of knowledge. – The commentary highlights how certain elements of the accounting research community continue to appear to have a propensity to forget/ignore that potentially useful insights are available from people who undertake research beyond the confines of their research paradigm.
Publisher: Informa UK Limited
Date: 06-1996
Publisher: Elsevier BV
Date: 09-2013
Publisher: World Scientific Pub Co Pte Lt
Date: 2002
Publisher: Emerald
Date: 05-07-2022
DOI: 10.1108/MEDAR-06-2021-1329
Abstract: The purpose of this paper is to demonstrate how teaching broader accounting concepts through real life non-financial case study information (such as COVID-19 case reporting) can assist students understanding accounting’s technical, social and moral perspectives. Accounting education and practice has traditionally focussed on the technical aspects of accounting and has situated accounting within a financial context. This exploratory study uses content analysis of COVID-19 case and death numbers reported by several international health reporting agencies. This study does not set out to provide a detailed technical or comparative jurisdictional analysis of the decision-usefulness of COVID-19 information. Rather, this study looks at the “decision-usefulness” of the COVID-19 case and death number information, and provides ex les that educators can draw upon for inspiration when showing how the qualitative characteristics of decision-useful information can be applied to non-financial information. This study also highlights, by use of a “novel data set”, the technical, social and moral aspects of accounting. This study finds that the COVID-19 pandemic provides an opportunity for accounting education by positioning the qualitative characteristics of decision-useful information beyond a financial context. The exploration of accounting within this setting effectively demonstrates that accounting has “technical”, “social” and “moral” dimensions. This paper fulfils an identified need to include teaching of decision-usefulness of non-financial information in the accounting curriculum to ensure that future professional accountants possess technical and professional competency skills.
Publisher: Wiley
Date: 03-2008
Publisher: Wiley
Date: 12-2012
Publisher: Emerald
Date: 14-09-2010
DOI: 10.1108/10309611011073278
Abstract: The primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non‐controlling interest in subsidiaries. The paper uses two scenarios to illustrate how non‐controlling interest in subsidiaries should be measured in the presence of goodwill impairment loss. The way the management of a reporting entity values the non‐controlling interest in a subsidiary will result in different amounts being disclosed in financial statements for non‐controlling interest in earnings, non‐controlling interest, retained earnings and total equity. The paper uses two scenarios to illustrate a simple consolidation with a parent entity, a subsidiary and a sub‐subsidiary. Practical guidance on how goodwill impairment losses under International Accounting Standard 36 Impairment of Assets when measuring non‐controlling interest under International Financial Reporting Standard 3 Business Combination , is provided. The paper corrects any misunderstanding that may exist on the impact goodwill impairment losses have on closing equity when non‐controlling interest is calculated under the different methods of valuing non‐controlling interest.
Publisher: Informa UK Limited
Date: 06-1993
Publisher: Emerald
Date: 08-2002
DOI: 10.1108/09513570210435861
Abstract: This study examines the social and environmental disclosures of BHP Ltd (one of the largest Australian companies) from 1983 to 1997 to ascertain the extent and type of annual report social and environmental disclosures over the period, and whether such disclosures can be explained by the concepts of a social contract and legitimacy theory. This research is also motivated by the opportunity to compare and contrast results with those of Guthrie and Parker, in whose study the social and environmental disclosures made by BHP Ltd were also the focus of analysis. In testing the relationship between community concern for particular social and environmental issues (as measured by the extent of media attention), and BHP’s annual report disclosures on the same issues, significant positive correlations were obtained for the general themes of environment and human resources as well as for various sub‐issues within these, and other, themes. Additional testing also supported the view that management release positive social and environmental information in response to unfavourable media attention. Such results lend support to legitimation motives for a company’s social and environmental disclosures. A trend in providing greater social and environmental information in the annual report of BHP in recent years, and its variable pattern, was also evidenced.
Publisher: Elsevier BV
Date: 12-2014
Publisher: Elsevier BV
Date: 07-2006
Publisher: Informa UK Limited
Date: 18-01-2016
Publisher: Informa UK Limited
Date: 11-10-2018
Publisher: Springer Science and Business Media LLC
Date: 05-05-2013
Publisher: Emerald
Date: 16-07-2019
DOI: 10.1108/AAAJ-08-2018-3638
Abstract: The purpose of this paper is to reflect upon the contributions made to the social and environmental accounting literature by papers that comprised a 2002 Special Issue of Accounting, Auditing and Accountability Journal (AAAJ) entitled social and environmental reporting and its role in maintaining or creating organisational legitimacy. This paper will also provide insights into the origins of legitimacy theory as used in the social and environmental accounting literature as well as providing reflections about the strengths, and shortcomings, of the theory. Suggestions are made with respect to the ongoing application, and development, of legitimacy theory. As a commentary, this paper utilises a review of the social and environmental accounting and institutional literature across a number of decades to reveal insights about the development and use of legitimacy theory as a basis to explain social and environmental reporting practices. Citation data are also used to indicate the potential impact that the papers in the 2002 Special Issue had upon subsequent research. This commentary shows that the 2002 Special Issue is the most highly cited issue in the history of AAAJ . It also shows that in idually, some of the papers in the Special Issue represent some of the most highly cited papers in the social and environmental accounting literature. The commentary provides arguments to suggest that the development of legitimacy theory is in need of further refinement, and suggests a way in which this refinement might take place. This paper is largely based on the opinions of one researcher, and the evidence presented in the paper is selected on the basis that it is deemed sufficient to support the opinions being projected. The paper also relies on citation data as an indicator of “impact”. The implication of the research is that it identifies a “way forward” for the development of theory applicable to the understanding of organisational social and environmental reporting practices. The study provides evidence to show that the 2002 Special Issue was significant within the context of AAAJ , and also within the context of the evolution of the social and environmental accounting literature. The description of the history of the development of legitimacy theory, and of the theory’s subsequent application, provides a solid impetus for future refinements to the theory.
Publisher: Elsevier BV
Date: 2021
Publisher: Wiley
Date: 21-03-2014
DOI: 10.1111/ACFI.12075
Publisher: Informa UK Limited
Date: 12-1998
Publisher: Wiley
Date: 05-1994
Publisher: Wiley
Date: 18-11-2010
Publisher: Emerald
Date: 19-10-2021
DOI: 10.1108/AAAJ-11-2020-5014
Abstract: The failure of environmental reporting to meet the needs of stakeholders is partly due to the gap, or inconsistency, between information disclosed in corporate reports and the underlying quality of environmental management. Within the context of the mining industry, this paper present a novel approach to close this gap. By measuring and reporting the comprehensiveness of environmental management – in a manner consistent with the qualitative characteristics applied within financial reporting – this paper contends that stakeholders can, as a result, better assess the environmental risk of mining operations and hold organisations more accountable for their environmental commitments. Using interviews and surveys, this paper draws on the knowledge of experienced environmental practitioners to measure the otherwise intangible quality of “environmental management”. The accounting metric developed is then used to quantify the comprehensiveness of environmental management of thirty Australian-based mine sites. The findings suggest: (1) the accounting metric presented in this paper could better inform the decisions of both internal and external stakeholders (2) significant variation in the comprehensiveness of environmental management exists within corporate entities and across the mining industry (3) ISO 14001 is generally an indicator – but not a guarantee – of strong environmental management and (4) ISO 14001 self-declarations are largely symbolic. The accounting metric presented in this paper could better inform user decisions, enhance corporate accountability and drive continuous improvement in environmental management. It could also provide a foundation for similar customised metrics in other industries and across other areas of sustainability.
Publisher: Wiley
Date: 07-2006
Publisher: Elsevier BV
Date: 03-2017
Publisher: Emerald
Date: 05-1996
DOI: 10.1108/09513579610116358
Abstract: Within Australia there is ageneral absence of professional or legislative rules requiring companies to provide information relating to their environmental performance or any environmental initiatives undertaken. Previous research studies have shown that many firms present environmental information, but only tend to present information which is favourable to their corporate image. Investigates the environmental reporting practices of a s le of 20 Australian companies which were subject to successful prosecution by the New South Wales, and Victorian Environmental Protection Authorities, during the period 1990‐1993. Indicates a significant increase in the reporting of favourable environmental information surrounding environmental prosecution. Further, the amount of positive environmental information significantly outweighed the negative environmental information presented, which was interesting given that it is clear that the firms studied did have bad news to report. The existence of a proven environmental offence was reported by only two of the companies within the s le. Raises issues as to whether information about a proven environmental offence is “material” to account users and, if so, whether financial statements could be construed as being misleading in the absence of such information.
Publisher: Wiley
Date: 06-2011
Publisher: Springer Netherlands
Date: 2008
Publisher: Informa UK Limited
Date: 2010
Publisher: Wiley
Date: 23-10-2021
DOI: 10.1111/ACFI.12712
Abstract: This study explores how the social and environmental information disclosed by organisations following a crisis is influenced by the institutional environment. Through content analysis, the study examines disclosures of apparel industry organisations after the Rana Plaza building collapse in Bangladesh. The study finds that the accountability demonstrated by global apparel buyers following a crisis is attributable to Western cultural expectations and norms, legitimacy concerns and global constituent pressures, while the limited accountability demonstrated by garment suppliers operating in a developing country occurs in response to apparel buyer pressures and business survival concerns.
No related grants have been discovered for Craig Deegan.