accounting disclosure, charitable contribution, corporate foundation, meta-theory, social accounting
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.
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Doctor of Philosophy (Ph.D.)
College of Business Administration
Length of Campus-only Access
Doctoral Dissertation (Open Access)
Chen, Jennifer Ching-Kuan, "Accounting Disclosure At The Organization-society Interface: A Meta-theory And Empirical Evidence" (2005). Electronic Theses and Dissertations, 2004-2019. 4453.