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This paper aims to study the impact of readability of corporate social responsibility (CSR) information on its credibility as perceived by generalist versus specialist readers. It is hypothesized that the readability-credibility effect will be contingent on reader specialization.

To test the hypothesis, a quasi-experiment with a 2 (readability) × 2 (reader specialization) design was conducted.

Overall, the results lead to the conclusion that using plain language in CSR disclosures may be beneficial for their credibility as perceived by generalist readers thanks to their higher perceived truthfulness (one specific sub-dimension of credibility). Specialist readers’ perceived credibility, on the other hand, is not influenced by the enhanced readability resulting from plain language.

Student participants were used. The results may not be generalizable to practitioners with different levels of exposure to, familiarity with, and understanding of CSR disclosures.

Given the lack of credibility of CSR disclosures, insight into perceived credibility antecedents is important. This study may be considered as a first step toward informing reporting standards regarding the inclusion of more detailed guidance on how corporations should formulate their CSR information to increase its perceived credibility.

The results suggest that enhanced readability may improve the potential of CSR reports as legitimacy tools for generalist readers. The direct examination of readers complements prior studies on CSR reporting quality and the language used in CSR disclosures.

After establishing the terminology, shows how the choice of the name of the subject of a document and the rendering of the name in the heading of the specific subject entry can be got by facet analysis based on postulates and principles. After showing that subject headings constitute an artificial language, points out that using facet analysis for subject heading does not amount to using class number. Marks out the area for an objective statistical survey of sought heading for subject entry. Calls on Council for Library Resources Incorporated to provide for this project.

Challenges and opportunities arise from the significantly different perspectives of context-specific versus context-free researchers and the literatures they contribute to. Reviews of one type or the other or both types of literatures may provide different understandings of the state of the art in a particular area of health care management. Suggestions for writing quality reviews are also included along with suggested topics for future reviews.

This article deals with how to test for and evaluate interdependence among control practices in a management control system using structural equation modeling. Empirical research on the levers of control (LOC) framework is used as an example. In LOC research, a path model approach to interdependence has been developed. The appropriateness of this approach is evaluated, developed, and compared with the correlation of residuals approach (seemingly unrelated regression) implemented in the wider complementarity literature. Empirical examples of the different models are shown and compared by using a data set on LOC of 120 SBUs in Sweden. The empirical results show that modeling interdependence among control practices in a management control system as non-recursive (bi-directional) paths or as residual correlations evidently affects the conclusions drawn about interdependence in terms of both presence and magnitude. The two models imply different views on how to conceptualize interdependence and are not statistically and empirically comparable. If using non-recursive path models, several model specification issues appear. To be able to identify such models, this needs to be carefully considered in the theory and research design prior to data collection.

It has been two years since our “current” survey last appeared (RSR, Summer 1987). In that survey, we covered 1985 publications. For the sake of continuity, this new survey looks at 28 titles from 1986 and 14 from 1987. All of them are still listed in Books in Print.

I was a doctoral student in the Department of Sociology at the University of Illinois, Urbana-Champaign, from 1977 until 1982, and Norman K. Denzin was my mentor. In this essay, I review what I learned from him in two graduate seminars as well as his own research during this period. His theoretical framework drew from the writings of Simmel, Mead, Blumer, Schutz, Goffman, and Garfinkel, but, for Denzin, theory was never divorced from empirical inquiry. The logic of naturalistic inquiry, his fundamental approach to methodology, provided the procedural framework for the formulation and assessment of theory. In addition, Denzin made important contributions to the study of self, socialization, social interaction, emotions, and deviance (especially criminogenic processes in the alcohol industry and the dynamics of domestic violence).