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This paper focuses on some of the ethical issues related to voluntary disclosure of qualitative information by Canadian public companies. Drawing on various organizational theories, we examine some of the ways that companies can symbolically manage legitimacy through disclosure. Press releases of a sample of companies that received cease-trading orders were analysed for their use of language. We found that high-risk companies attempted to manage legitimacy by selectively releasing information and by using ambiguous language. Moreover, some companies behaved unethically by using language that suggested a positive future despite the imminent release of a cease-trading order. These findings have implications for organizational and accounting theorists and stakeholders in the corporate, fid...
... fundamental questions of constitutional theory, including the nature and the very legitimacy of c...
The past 10 years have witnessed a rapid expansion in the number of Canadian business schools seeking accreditation from the Association to Advance Collegiate Schools of Business International (AACSB). Despite initial resistance in the early 1990s, the heavy financial and human resource costs involved in accreditation and maintenance, and the fact that Canada's publicly-funded universities owe their accreditation and legitimacy to well established governance at university, provincial, and federal levels, many Canadian business schools were at some stage of AACSB accreditation by 2005. Drawing on neo-institutional and legitimacy theory, this paper attempts to explain the institutional influences on the processes of AACSB accreditation in order to assist business school deans and faculty ...
... blossoming forth into a full-blown theory of society" (1964: 234-235). Each construction serrves to proclaim the occupation's legitimacy. . Socialization unfolds as neophytes learn the ne...
Ayatollah Khomeini, in contrary with pre-dominant trend of thought in Shi' a, announced establishment of Islamic government in the occultation era necessary and an obligation for jurists. He with invoke to a set of transmitting and intellectual reasons tried to justify his theory of "Governance of the Jurist" and granted to it a divine legitimacy, which is examined in the first part of the present research. But how he viewed the role of people in legitimizing of his acceptable type of government? Despite that he believed to divine legitimacy of Governance of the Jurists, but acceptance and satisfactory of people was also strongly emphasized by him. In second part of the present research, the researcher investigates how he combined between divine right of the jurists and popular right in...
...(6) While there may be some legitimacy to these claims, it is important to test the stren.... THE LIMITATIONS OF THE "NORMAL THEORY" OF CIVIL-MILITARY RELATIONS . What is one to make...
...The first is the theory of legal transplantation which is rooted in the so... depends on: perceptions about the legitimacy of the outside initiatives and, in particular, on ...
It is generally asserted that corporate social reporting (CSR) is a phenomenon of the late 20th century. The present paper contests this view by looking at the ways in which British companies reacted to the challenges they faced during the First World War, when they were exposed to charges of profiteering, as well as to industrial unrest and high taxation. The paper considers the use of the speeches made by chairmen at annual general meetings to refute these charges and defend themselves. It considers the relevance of these findings for contemporary social reporting, and suggests that investigation of the history of CSR is likely to show further examples of its use by companies to put forward "the business case".
...Legitimacy theory suggests that companies report in order to ...
... in the United States, namely structural theory and rights theory. I conclude that structural theo... are based on concerns about democratic legitimacy. When the democratic process breaks down, then the...
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