Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis

Jeffrey Unerman (The Management Centre, King’s College, University of London, London)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Publication date: 1 December 2000

Abstract

A key assumption underlying many corporate social reporting content analysis studies is that volume of disclosure signifies the relative importance of disclosures. Most of these studies have only quantified disclosures in annual reports, and there is disagreement within the literature regarding the best way to measure each individual disclosure. Based on observations made during the conduct of a 100‐year content analysis study, which examined a broad range of Shell’s corporate reports, this paper argues that an exclusive focus on annual reports is likely to result in an incomplete picture of reporting practices. It also contributes further insights to the debate on measurement techniques, arguing that while measurement in sentences may be carried out with greater accuracy than measurement in proportions of a page, the former is likely to give less relevant results than the latter.

Keywords

Citation

Unerman, J. (2000), "Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis", Accounting, Auditing & Accountability Journal, Vol. 13 No. 5, pp. 667-681. https://doi.org/10.1108/09513570010353756

Download as .RIS

Publisher

:

MCB UP Ltd

Copyright © 2000, MCB UP Limited

Please note you might not have access to this content

You may be able to access this content by login via Shibboleth, Open Athens or with your Emerald account.
If you would like to contact us about accessing this content, click the button and fill out the form.
To rent this content from Deepdyve, please click the button.