2013 Fiscal Year Final Research Report
Studies on sustainability accounting and stakeholder engagement
| 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 |
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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
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| Keywords | 持続可能性会計 / ステイクホルダー / 正統性 |
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| 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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Research Products
(7 results)
