Disclosures of social value creation and managing legitimacy: A case study of three global social enterprises

Islam, Muhammad Azizul (2015) Disclosures of social value creation and managing legitimacy: A case study of three global social enterprises. Australian Accounting Review. (In Press)

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This study seeks to fill the gap in the existing literature by examining at how and whether disclosure of social value creation becomes a part of legitimation strategies of social enterprises. By using Suchman’s (1995) moral dimension of legitimacy theory this study sets out that three global social organizations, Grameen Bank, Charity Water, and the Bill and Melinda Gates Foundation, disclose social value creation as if they conform to expectations of the broader community. The study finds that there is an apparent disconnection between disclosure and actions by social enterprises. With references to few incidents highlighted in this study, social enterprises, use disclosures as their managerial efforts, rather than creating moral legitimacy. The notion of apparent disconnection between disclosure and real action by the case social enterprises is common with the notion of the motivation behind disclosure practices by corporations as captured in extant disclosure literature. The finding suggest that when an organisation (whether it is a corporation or a social enterprise) face legitimacy crisis, it appears to disclose good news than bad news questioning organizational moral legitimacy.

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ID Code: 94971
Item Type: Journal Article
Refereed: Yes
Additional URLs:
Keywords: Social Enterprise, Social Value, Legitimacy, Disclosures, Global, Grameen Bank, Charity Water, the Bill and Melinda Gates Foundation, Accountability
DOI: 10.1111/auar.12130
ISSN: 1835-2561
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2016 CPA Australia
Deposited On: 19 Apr 2016 23:00
Last Modified: 15 Apr 2017 16:34

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