Legitimating reputation/the reputation of legitimacy theory

Jan Bebbington, Carlos Larrinaga and Jose Moneva

Accounting, Auditing & Accountability Journal, 2008, vol. 21, issue 3, 371-374

Abstract: Purpose - The aim of this paper is to respond to commentaries on Bebbington, Larrinaga‐Gonzales and Moneva, by Unerman and by Adams, published inAccounting Auditing & Accountability Journal, Vol. 21 No. 3. Design/methodology/approach - The paper reviews and discusses the points suggested/contested by the commentary papers. Findings - That given the current state of our understanding of corporate social responsibility reporting in stand alone (and other) formats, openness to a multitude of theoretical perspectives is appropriate. Further, that concepts of legitimacy and reputation can and should be distinguished from one another. Originality/value - The authors put forward their views, beliefs and reservations.

Keywords: Corporate social responsibility; Corporate image; Risk management (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (26)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:21:y:2008:i:3:p:371-374

DOI: 10.1108/09513570810863969

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