Disclosures of social value creation : a case study of three global social enterprises

Islam, Muhammad Azizul (2013) Disclosures of social value creation : a case study of three global social enterprises. In Kobe 2013 : The Seventh Asia Pacific Interdisciplinary Research in Accounting Conference, The APIRA Conference Committee, Kobe International Conference Center, Kobe, Japan.

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Abstract

This study seeks to fill in gap in the existing literature by looking at how and whether disclosure of social value creation becomes a part of legitimation strategies of social enterprises. By using legitimacy reasoning, this study informs that three global social organizations, Grameen Bank, Charity Water, and the Bill and Melinda Gates Foundation provide evidence of the use of disclosures of social value creation in order to conform with the expectations of the broader community—the community that wants to see poverty and injustice free world.

Impact and interest:

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ID Code: 70662
Item Type: Conference Paper
Refereed: Yes
Additional URLs:
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2013 Interdisciplinary Research in Accounting Conference (APIRA)
Deposited On: 30 Apr 2014 23:08
Last Modified: 02 May 2014 03:54

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