Some theories for social accounting?: A review essay and a tentative pedagogic categorisation of theorisations around social accounting

By R. Gray, David Owen, C. Adams. 2009

178 citations recorded by the source corpus.

Subfields: Management Information Systems, Organizational Behavior and Human Resource Management, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/727c665975fb49a048e90fd188bb687ed68837d3

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In Organizational Behavior and Human Resource Management

1. Shangsi Zhou
2. Ruizhe Wang
3. Timothy Wang

In Strategy and Management

1. Shangsi Zhou
2. Ruizhe Wang
3. Timothy Wang

Citations in the corpus

• Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports (2019, background): “Similarly, legitimacy theory argues that ‘organisations can only continue to exist if the society in which they are based perceives the organisation to be operating to a value system that is commensurate with the society’s own value system’ (Gray, Owen, & Adams, 2009, p. 28).”