Legitimating reputation/the reputation of legitimacy theory

Abstract

Purpose

The aim of this paper is to respond to commentaries on Bebbington, Larrinaga‐Gonzales and Moneva, by Unerman and by Adams, published in Accounting Auditing & Accountability Journal, Vol. 21 No. 3.

Design/methodology/approach

The paper reviews and discusses the points suggested/contested by the commentary papers.

Findings

That given the current state of our understanding of corporate social responsibility reporting in stand alone (and other) formats, openness to a multitude of theoretical perspectives is appropriate. Further, that concepts of legitimacy and reputation can and should be distinguished from one another.

Originality/value

The authors put forward their views, beliefs and reservations.

Citation

Bebbington, J., Larrinaga‐González, C. and Moneva‐Abadía, J.M. (2008), "Legitimating reputation/the reputation of legitimacy theory", Accounting, Auditing & Accountability Journal, Vol. 21 No. 3, pp. 371-374. https://doi.org/10.1108/09513570810863969