legitimacy theory pdf

2, 2020, 660-678 CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY SOCIETY DISCLOSURE: THE APPLICATION OF LEGITIMACY THEORY The commentary provides arguments to suggest that the development of legitimacy theory is in need of further refinement, and suggests a way in which this refinement might take place. %PDF-1.5 The Challenge of Seeking Initial Legitimacy and Lying The legitimacy lie concept spans the intersection of legitimacy theory and ethics theory—more Hence, legitimacy theory asserts that organizations avoid conflicts and ensure that they operate within the boundaries and norms of their respective societies, so their activities are perceived as legitimate (Sethi 1977). BAB II TINJAUAN PUSTAKA 2.1 Teori Legitimasi (Legitimacy Theory) Beberapa studi tentang PSL (pengungkapan sosial dan lingkungan) telah menggunakan teori legitimasi sebagai basis menjelaskan praktik PSL (Wilmshurts dan This paper is largely based on the opinions of one researcher, and the evidence presented in the paper is selected on the basis that it is deemed sufficient to support the opinions being projected. Tyler’s theory of legitimacy identified procedural justice and distributive justice as antecedents of legitimacy, but placed distributive justice in a relatively minor position compared with procedural justice. If 71–98 Political Stakeholder Theory: The State, Legitimacy, and the Ethics of Microinance in Emerging Economies Tricia D. Olsen You may be able to access teaching notes by logging in via Shibboleth, Open Athens or with your Emerald account. endobj You can join in the discussion by joining the community or logging in here.You can also find out more about Emerald Engage. stream x��\Yo�F�~7��Џ��bYUdc)v���L��ϯ�g���$#0�"����;Ky��е�כn��W�/�n��i���������ݧ�����u�[w�~wv�8��b���gE� ���_Qgj�t&���rs����w���F-��/�����;(y-B.޽�LP3�(�ʴY�RgF/�A�<3%-�����~].V�Y�����W�x�~υ�j��Ả��Cue���^�\eEi�~�[��ˮY��aU.�X��U�r�N�r�]|��ǫ�x�د���Չ^.Χ�Ĕ:�[W������x\�w��j����2U��L-�,Š�/8d���ص����z�����q�'����QO_�EM��d��eVT]8��J������/�ܷ��m��iQ�O�?�Ԝ���2�����d]��*�[b�4���j~�I�I4PW"��P�v0L� �V�VTe%��Q�.�*3U����I��V'����Չ�� wET��DFLx�[��g������0r�����Z^�a��Qi�4&:�L�[���Zˬ*���H���MU�2=BVP�)���= Whereas authority denotes a specific position in an established government, the term legitimacy denotes a system of government—wherein government denotes "sphere of influence". 8, pp. DIFFERENCE IN LEGITIMACY AND If you think you should have access to this content, click the button to contact our support team. As a commentary, this paper utilises a review of the social and environmental accounting and institutional literature across a number of decades to reveal insights about the development and use of legitimacy theory as a basis to explain social and environmental reporting practices. Social disclosure, legitimacy theory and the role of the state - Author: Pablo Archel, Javier Husillos, Carlos Larrinaga, Crawford Spence Books and journals Case studies Expert Briefings Open Access Advanced search Political legitimacy is a major determinant of both the structure and opera-tion of states. While Legitimacy theory may provide useful insights for corporate social and environmental disclosures. endobj STANKIEwIcz, ASPECTS OF POLITICAL THEORY: CLASSICAL CONCEPTS IN AN AGE OF RELATIVISM (1976). This paper will also provide insights into the origins of legitimacy theory as used in the social and environmental accounting literature as well as providing reflections about the strengths, and shortcomings, of the theory. It also shows that individually, some of the papers in the Special Issue represent some of the most highly cited papers in the social and environmental accounting literature. <>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 595.32 793.8] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Social theory reporting has been explained from a Legitimacy Theory perspective LT has been considered as widely accepted theory to shed light on social reporting practices of a firm. How to use legitimacy in a sentence. Legitimacy theory overlapped stakeholder’s theory, intuitional theory, positive accounting and focuses on social contract and responsibility towards society. " Legitimacy is a generalized perception or assumption that the actions of an entity are desirable, proper, or appropriate within some socially constructed system of norms, values, beliefs, and definitions " (Suchman, 1995, p. 574, emphasis in original) Legitimacy theory has become one of the most cited theories within the social and environmental accounting area. The study provides evidence to show that the 2002 Special Issue was significant within the context of AAAJ, and also within the context of the evolution of the social and environmental accounting literature. ©2016 Business Ethics Quarterly 27:1 (January 2017).ISSN 1052-150X DOI: 10.1017/beq.2016.59 pp. An aspect of legitimacy theory, investigated in this research, is that in order to This paper forms part of a special section “Special issue: AAAJ and research innovation - the next decade 1998 to 2007”. Visit emeraldpublishing.com/platformupdate to discover the latest news and updates, Answers to the most commonly asked questions here. Legitimacy theory posits that for a corporation to continue to exist it must act in congruence with society's values and norms (Dowling & Pfeffer, 1975). endobj 21 No. International Journal of Business and Society, Vol. � �HzGl�n���T#9��P��z+���~���#�繐jq.�������$��C��ٿ���Y�W(0_Se��2S%�������=���tV�vk�����\,N',������S��k]�9v+�/רW`n���РjN� ��2��@IAA��ՙ�R�!=�0����&%e�W+`�5�����+f�������L��3�����;�Hƶ���a�n%�����y_Q��������E^f�$��%jR�-1u=P���刹T ���Jkm3�Y\� �{�u���/N��tu��/���:��T���#���~��2k�)�:�%���#G�ˆ�.NB�}s��׋. Stankiewicz identifies three senses in which the term legitimacy Max Weber's views on law are best understood in relation to his general analysis of types of political authority. See, e.g., W.J. The implication of the research is that it identifies a “way forward” for the development of theory applicable to the understanding of organisational social and environmental reporting practices. Within contemporary organizations theory, legitimacy is more often invoked than described, and it is more often described than defined (cf. 2016 Business Ethics uarterly 27:1 (January 2017). Legitimacy Theory: A Story of Reporting Social and Environmental Matters within the Australian Food and Beverage Industry Presented to the 5th Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference, 8-10 July 2007, Auckland, New Zealand. The paper also relies on citation data as an indicator of “impact”. 4 0 obj In political science, legitimacy is the right and acceptance of an authority, usually a governing law or a regime. Two other streams of recent theory and research fall outside the scope of this article, but are also potentially quite https://doi.org/10.1108/AAAJ-08-2018-3638. •Write short note on legitimation crisis. 71–98 Political Stakeholder Theory: The State, Legitimacy, and the Ethics of Microfinance in Emerging Economies Tricia D. Olsen Accounting, Auditing & Accountability Journal. This commentary shows that the 2002 Special Issue is the most highly cited issue in the history of AAAJ. According to legitimacy theory, companies disclose social responsibility information to present a socially responsible image so that they can legitimize their behaviours to their stakeholder groups. Legitimacy theory: Despite its enduring popularity and contribution, time is right for a necessary makeover - … There is a general presumption that its absence has Legitimacy definition is - the quality or state of being legitimate. Legitimacy, popular acceptance of a government, political regime, or system of governance. Consistent with … While legitimacy has been frequently studied in sociology, organizational studies, and political science, Heath (2001) asserts that legitimacy gap theory will play a more important role in → Organizational Communication due to an political theory’,while Crick (1993 [1962]:150) said it was‘the master question of politics’. To rent this content from Deepdyve, please click the button. Weber provided, amongst other elements of his political sociology, a conceptual framework for systematic analysis of the role of law in securing political legitimacy. Legitimacy theory is derived from the concept of organisational legitimacy, which has been defined by Dowling and Pfeffer (1975, p. 122) as: … a condition or status which exists when an entity’s value system is … The word legitimacy can be interpreted in either a normative way or a “positive” (see positivism) way. You may be able to access this content by logging in via Shibboleth, Open Athens or with your Emerald account. Check Pages 1 - 35 of LEGITIMACY THEORY: A STORY OF REPORTING SOCIAL AND ... in the flip PDF version. Terreberry, 1968). The purpose of this paper is to reflect upon the contributions made to the social and environmental accounting literature by papers that comprised a 2002 Special Issue of Accounting, Auditing and Accountability Journal (AAAJ) entitled social and environmental reporting and its role in maintaining or creating organisational legitimacy. 3 0 obj The description of the history of the development of legitimacy theory, and of the theory’s subsequent application, provides a solid impetus for future refinements to the theory. 2 0 obj It states that firms will take actions to ensure that their operations are obvious to be legitimate from the point of view of the society within which the organization is assumed to operate. Legitimacy theory is based on the idea that a social contract exists between business and society. LEGITIMACY THEORY: A STORY OF REPORTING SOCIAL AND ... was published by on 2015-05-12. <> Suggestions are made with respect to the ongoing application, and development, of legitimacy theory. %���� Legitimacy theory is one of the most discussed theories to explain the phenomenon of voluntary social and environmental disclosures in corporate communication. Deegan, C.M. The description of the history of the development of legitimacy theory, and of the theory’s subsequent application, provides a solid impetus for future refinements to the theory. <>>> Procedural Justice, Legitimacy, and the Effective Rule of Law 287 Finally, preexisting legitimacy is found to shape the judgments that people make within the context of their particular experiences with po- lice officers or judges. Democratic legitimacy has very frequently been defined as citizen orientations toward the main principles of the political regime or the entire political system (i.e., democracy and not a particular administration, needs to be perceived as the best form of government Legitimacy Question •Discuss the relationship between Power, authority and legitimacy •Give the Max Weber contribution to the theory of power. 32 No. We conclude with some general guidelines for entrepreneurs. Procedural Justice, Legitimacy, and Effective Law Enforcement 77ability, stress and coping, and psychopathology. 2307-2329. https://doi.org/10.1108/AAAJ-08-2018-3638, Copyright © 2019, Emerald Publishing Limited. Recent Examples on the Web But now that most of Trump's legal challenges have been thrown out of court, YouTube says that the legitimacy of Biden's election is no longer up for debate. (2019), "Legitimacy theory: Despite its enduring popularity and contribution, time is right for a necessary makeover", Accounting, Auditing & Accountability Journal, Vol. <> ISSN 1052-150X DOI: 10.1017/beq.2016.59 pp. Legitimacy theory depends on the idea of a “social contract” between the organization and the society in which it operates. The social contract is a concept used to explain a group of implicit and explicit expectation that society has about The first meaning refers to political Citation data are also used to indicate the potential impact that the papers in the 2002 Special Issue had upon subsequent research. 1 0 obj Refinements to Legitimacy Theory in Social and Environmental Accounting All the theories-stakeholder’s theory, positive accounting theory, legitimacy theory are based upon system. Please click the button access to this content from Deepdyve, please the. 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