| Project/Area Number |
23530613
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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|---|
| Research Institution | Kansai University |
|---|
Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
NODA Akihiro 東京都市大学, 環境学部, 講師 (40350235)
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| Co-Investigator(Renkei-kenkyūsha) |
KOKUBU Katsuhiko 神戸大学, 経営学研究科, 教授 (70225407)
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|---|
| Project Period (FY) |
2011 – 2013
|
| Project Status |
Completed (Fiscal Year 2013)
|
| Budget Amount *help |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2011: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
|
|---|
| Keywords | 持続可能性会計 / ステイクホルダー / 正統性 / 持続可能性報告 / 環境会計 |
|---|
| Research Abstract |
In this study, we analyzed the relationship between sustainability accounting and stakeholder, theoretically and empirically. Our conclusion is divided into three parts. First, although legitimacy theory has attracted many researchers, it is still arguable. Second, a variety of legitimation strategies could be applicable to enhance sustainability accounting research. Third, our quantitative study indicates that there are statistical significant relationships between sustainability disclosure and organizational social evaluation indicators including legitimacy and reputation.
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