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Seeking legitimacy: Social reporting in the healthcare sector

Author

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  • Patrizio Monfardini
  • Antonio D. Barretta
  • Pasquale Ruggiero

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.

Suggested Citation

  • Patrizio Monfardini & Antonio D. Barretta & Pasquale Ruggiero, 2013. "Seeking legitimacy: Social reporting in the healthcare sector," Accounting Forum, Taylor & Francis Journals, vol. 37(1), pages 54-66, March.
    • Handle: RePEc:taf:accfor:v:37:y:2013:i:1:p:54-66
    DOI: 10.1016/j.accfor.2012.11.001
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    Cited by:

    1. Nicola Raimo & Michele Rubino & Paolo Esposito & Filippo Vitolla, 2023. "Measuring quality of popular annual financial reports: Features of the rewarded US reporting municipalities," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 17-27, January.
    2. Michael O. Erdiaw-Kwasie & Khorshed Alam & Md. Shahiduzzaman, 2017. "Towards Understanding Stakeholder Salience Transition and Relational Approach to ‘Better’ Corporate Social Responsibility: A Case for a Proposed Model in Practice," Journal of Business Ethics, Springer, vol. 144(1), pages 85-101, August.
    3. Francesca Conte & Pierluigi Vitale & Agostino Vollero & Alfonso Siano, 2018. "Designing a Data Visualization Dashboard for Managing the Sustainability Communication of Healthcare Organizations on Facebook," Sustainability, MDPI, vol. 10(12), pages 1-14, November.
    4. Lucia Biondi & Enrico Bracci, 2018. "Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective," Sustainability, MDPI, vol. 10(9), pages 1-16, August.
    5. Ruggiero, Pasquale & Bachiller, Patricia, 2023. "Seeing more than reading:The visual mode in utilities' sustainability reports," Utilities Policy, Elsevier, vol. 83(C).
    6. Elisa Bonollo, 2015. "Disclosures in Local Healthcare Organizations? Social Reports. ?What?? and ?Why?? An Empirical Analysis of the Italian National Healthcare System," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 41-75.
    7. Antonello Garzoni & Vitiana L'Abate & Nicola Raimo & Filippo Vitolla, 2024. "Exploring online sustainability disclosure in the healthcare industry: Evidence from best international hospitals," Business Strategy and the Environment, Wiley Blackwell, vol. 33(4), pages 2669-2682, May.

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