Social Compliance and Corporate Legitimacy Within Supply Chains: A Theoretical Framework

Muhammad Azizul Islam
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Muhammad Azizul Islam: Queensland University of Technology

Chapter Chapter 4 in Social Compliance Accounting, 2015, pp 27-34 from Springer

Abstract: Abstract The discussion in the previous chapter leads to a consideration of a theoretical framework that seeks to understand the managerial motivations underlying the organisation’s social compliance accounting, reporting and auditing practices. In order to gain an in-depth understanding of such motivations for companies sourcing products from suppliers located in developing nations, this chapter discusses legitimacy theory. Legitimacy theory is considered to be the appropriate theory to understand social accounting and reporting practices by many social and environmental accounting researchers.

Keywords: Supply Chain; Social Contract; Social Compliance; Societal Expectation; Legitimation Strategy (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-319-09997-2_4

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DOI: 10.1007/978-3-319-09997-2_4

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