Keywords

accounting disclosure, charitable contribution, corporate foundation, meta-theory, social accounting

Abstract

This dissertation consists of three studies related to accounting disclosure at the interface of the organization and society. The first study investigates the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory and integrates these theories into a more cohesive meta-theory of the organization-society interface. The second study examines whether a corporation's charitable contributions represent a corporate social performance strategy or a legitimation strategy. More specifically, study two investigates, from two competing perspectives, how corporate executives rationalize their philanthropic actions. The third study analyzes the relationship between the current tax laws and the fulfillment of corporate foundations' social functions. Taken together, these three studies build upon prior theoretical and empirical work to advance social and environmental accounting research.

Notes

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Graduation Date

2005

Semester

Summer

Advisor

Roberts, Robin

Degree

Doctor of Philosophy (Ph.D.)

College

College of Business Administration

Department

Accounting

Degree Program

Business Administration

Format

application/pdf

Identifier

CFE0000638

URL

http://purl.fcla.edu/fcla/etd/CFE0000638

Language

English

Release Date

August 2015

Length of Campus-only Access

None

Access Status

Doctoral Dissertation (Open Access)

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Included in

Accounting Commons

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