TITLE

Seeking legitimacy: Social reporting in the healthcare sector

AUTHOR(S)
Monfardini, Patrizio; Barretta, Antonio D.; Ruggiero, Pasquale
PUB. DATE
March 2013
SOURCE
Accounting Forum;Mar2013, Vol. 37 Issue 1, p54
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Abstract: This study aims to contribute to the legitimacy theory by evaluating the legitimizing capacity of a social reporting practice performed by a healthcare trust. The study is based on an in-depth analysis of a significant case of social reporting by an healthcare trust, using a multi-method research approach. The study revealed that a social report can provide legitimacy, although a number of factors may impede it. Managing these factors is crucial in order to avoid cynicism from stakeholders. Distrust may emerge when the social report is (mis)used to legitimize the management and the organization instead of the performance achieved.
ACCESSION #
86453799

 

Related Articles

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics