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Corporate social reporting and stakeholder accountability: The missing link

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  • Cooper, Stuart M.
  • Owen, David L.

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  • Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
    • Handle: RePEc:eee:aosoci:v:32:y:2007:i:7-8:p:649-667
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    References listed on IDEAS

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    1. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    2. Christopher Stoney & Diana Winstanley, 2001. "Stakeholding: Confusion or Utopia? Mapping the Conceptual Terrain," Journal of Management Studies, Wiley Blackwell, vol. 38(5), pages 603-626, July.
    3. O'Dwyer, Brendan & Owen, David L., 2005. "Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation," The British Accounting Review, Elsevier, vol. 37(2), pages 205-229.
    4. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
    5. Power, Michael & Laughlin, Richard, 1996. "Habermas, law and accounting," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 441-465, July.
    6. Cooper, David J. & Sherer, Michael J., 1984. "The value of corporate accounting reports: Arguments for a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 207-232, October.
    7. Roberts, John & Scapens, Robert, 1985. "Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 443-456, October.
    8. Unerman, Jeffrey & Bennett, Mark, 2004. "Increased stakeholder dialogue and the internet: towards greater corporate accountability or reinforcing capitalist hegemony?," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 685-707, October.
    9. David Owen & Tracey Swift & Christopher Humphrey & Mary Bowerman, 2000. "The new social audits: accountability, managerial capture or the agenda of social champions?," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 81-98.
    10. David L. Owen & Tracey Swift & Karen Hunt, 2001. "Questioning the Role of Stakeholder Engagement in Social and Ethical Accounting, Auditing and Reporting," Accounting Forum, Taylor & Francis Journals, vol. 25(3), pages 264-282, September.
    11. Phillips, Robert & Freeman, R. Edward & Wicks, Andrew C., 2003. "What Stakeholder Theory is Not," Business Ethics Quarterly, Cambridge University Press, vol. 13(4), pages 479-502, October.
    12. Benston, George J., 1982. "Accounting and corporate accountability," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 87-105, April.
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