Yu, Shengli; Rowe, Anna Lee - In: Sustainability Accounting, Management and Policy Journal 8 (2017) 3, pp. 386-415
rich “emic” data in accounting, encompassing cultural influence by applying systems-oriented theoretical framework. The … image; peer pressure/reporting by peers and public pressure on controversial companies. Guided by a system-based theoretical … framework in terms of motivations for CSER, this study offers insights into the effectiveness of using widely adopted Western …