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Legitimating reputation/the reputation of legitimacy theory

Jan Bebbington (University of St Andrews, Fife, UK)
Carlos Larrinaga‐González (University of Burgos, Burgos, Spain)
Jose M. Moneva‐Abadía (University of Zaragoza, Zaragoza, Spain)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 28 March 2008

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.

Keywords

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

Publisher

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Emerald Group Publishing Limited

Copyright © 2008, Emerald Group Publishing Limited