Purpose: The purpose of this paper is to longitudinally explore the symbolic and substantive ideological strategies located in ENGIE’s environmental discourse while considering the specific negative media context surrounding the company’s environmental activities....

type="main" <p>Prior research into the adoption timing decision of organisations in relation to newly promulgated accounting standards has focused exclusively on public enterprises and used economic cost–benefit frameworks as a main method of analysis. The current study examines the impact of a...</p>

Purpose – The objective of this paper is to critically examine the Canadian Accounting Standards Board's (AcSB) legitimacy management strategies directed toward financial statement users. Design/methodology/approach – Suchman's legitimacy typology is used as a lens through which the AcSB's...

Constituents' participation in standard-setting processes is seen as a key indicator of a standard setter's legitimacy. While previous research has mainly examined corporate economic determinants of participation, limited evidence exists on practitioners' motivations to become involved in...

Purpose – The paper seeks to adopt an institutional view of legitimacy to examine how a sample of French companies reacted to the introduction of the “New Economic Regulations” in French law in 2001 requiring that publicly listed companies disclose environmental information....

Purpose – The purpose of this paper is to examine the relative cultural shift from professionalism to commercialism in the accounting profession, based on an analysis of the promotional brochures used by the Ordre des comptables agréés du Québec (Institute of Chartered Accountants of...