Explores four themes at the 1998 APIRA conference – critical perspectives of accounting, organizational and institutional perspectives, public sector accounting in Japan and international accounting issues.

The purpose of this study is to investigate the practice of corporate social disclosure in Japan, which will not be familiar to those outside Japan. After briefly presenting an analytical viewpoint of this subject, it explains the media of corporate social disclosure in Japan and then...

Purpose: The purpose of this study is to test the legitimacy theory (LT) argument in the context of the banking industry of a developing country, taking Bangladesh as a case by interpreting the bank managers’ perceptions in legitimizing corporate social (CS) reporting....

Purpose: The purpose of this paper is to examine the development of corporate social (CS) reporting in the developing country’s banking industry from the legitimacy theory perspective – Bangladesh as a case. Design/methodology/approach: This study uses the longitudinal aspects and analyzes...

This paper analyzes the relationship between a firm’s greenhouse gas (GHG) emissions and its profitability in Japanese manufacturing. Defining the difference between the marginal revenue and cost of reducing GHG emissions as the “net benefit,” which is endogenously characterized by various...