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This paper aims to investigate the potential influence of managers on sustainability assurance. When the quality of sustainability reporting is questionable because of subsequent restatements, the authors explore whether assurance is used to enhance its credibility as a legitimization tool or as an impression management strategy. Additionally, the authors analyze how capital markets react to this potential managerial capture and, particularly, whether investors penalize this practice through the cost of capital.

Using an international sample from 2012 to 2016 and panel data regressions, this study relies on DICTION’s master variables of optimism and certainty to examine the impact of managers on assurance and the market’s reaction to these practices.

The study shows that some managers might use assurance as a legitimization tool rather than as a means of reinforcing the credibility of sustainability reporting. In such cases, the results reveal that investors penalize (reward) managerial influence (no influence) on assurance.

The new findings help companies understand that they will not improve their financing terms if investors perceive that managers have influenced assurance. Moreover, these findings emphasize the need for standardization to clarify assurance criteria and prevent managerial influence.

Managerial influence on assurance raises doubts about its value in terms of reducing information asymmetry and especially improving investors’ decision-making.

The present study represents the first evidence of the potential use of assurance for non-informative purposes. The authors provide clear evidence of how investors penalize managerial influence on assurance, in contrast to the mainstream literature, which shows that this practice always improves investors’ decision-making and is rewarded.

The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate how the main reform foci of productivity and quality are represented, with a specific focus on the patient.

Drawing on critical discourse analysis (CDA), the authors conduct a longitudinal study (2007–2018) of healthcare reporting foci across the five administrative regions responsible for public hospitals in Denmark. The study analyses sixty annual reports and draws on contemporary reform documents over this period. CDA enables a micro-textual analysis, combined with macro-insights and discussions on social practice.

The findings show complex webs of presentation strategies, but in particular two changes occur during the period. First, the patient is centred throughout but the framing changes from productivity and waiting lists to quality and dialogue. Second, in the first years, the regions present themselves as actively highlighting financial and quality concerns, which changes to a passive and indirect form of presentation steered by indicators and patient legislation enforced by central government. This enhances passivity and distance in healthcare regional non-financial reporting where the regions seek to conform to such demands. Simultaneously, however, the authors find a tendency to highlight very different local initiatives, which shows an attempt to go beyond a pure automatic mode of reporting found in earlier studies.

Responding to the literature on both healthcare and financial reporting, this study identifies novel links between micro-level texts and macro-level social practices, enabling insights into the potentially intertwined impacts of public-sector reporting. The authors offer insights into the complexity of the construction of non-financial reporting in the public sector, which has a wider impact and different intentions than private-sector reporting.

This exploratory study aims to investigate the use of Facebook as a dialogic accounting tool for promoting citizen engagement in Italian regions.

This study adopts a mixed methodology. Indeed, it first collects some quantitative data to construct an engagement index for the Facebook pages of the Italian regions, and then it performs a content analysis of some posts while also examining the tenor of the related comments and the level of interaction between regions and citizens.

The Italian regions have mainly used their Facebook pages for public communication purposes rather than for public participation. Therefore, they have conceived social pages more as an instrument of self-legitimisation and thus monologic accounting and have rarely considered them as a tool for engaging citizens who, in turn, showed low interest in participating in online debates. Nature and environment, tourism promotion and sport were the most engaging content types. Findings also confirm that posting many messages does not automatically increase engagement.

This study is one of the first to investigate the potential of social media from a dialogic accounting perspective, especially in the public sector. Additionally, it focuses on regions which are understudied in the literature, although they are critical actors in implementing public policies. Last but not least, this study offers a framework that integrates the literature on the use of social media for citizen engagement and research on such platforms as dialogic accounting tools.

The purpose of this paper is to explain how aspects of institutional theory can be used to explain how tertiary educational providers must necessarily adopt the same features while competing in the market for students. Using new institutional sociology (NIS), the authors seek to explain this phenomena and how such diverse private providers have borrowed from the polytechnics and universities to share the same institutional features.

This paper employs NIS to explain how tertiary educational providers must necessarily adopt the same features while competing in the market for students. In the last few decades, the Auckland tertiary market for overseas students has enjoyed strong growth before Covid-19.

Decoupling provides a link between NIS and legitimacy theory in that it explains how symbolic strategies are aimed at some kind of legitimization rather than directed at technical efficiencies. It is argued that the public tertiary providers are more prone to decoupling than PTEPs because they are less attentive to costs due to their more monopolistic position in the market.

Originally, the market was dominated by the local universities and polytechnics with few private providers. Currently, private providers cater for a large share of the certificate and diploma market and have a growing stake in the degree market. As these changes came about so, more diverse private providers entered the market. This paper explains how these diverse entrants came to share the same organizational features.

This study explores the politics of ideology in the process of sensegiving and sensemaking at a Japanese retailer in Hong Kong. Studies on power and politics are scarce despite key role of power and politics in understanding the factors behind the conflict between the management's policy legitimization (sensegiving) and employees' policy interpretation (sensemaking). By using the three dimensions proposed in the critical sensemaking approach (discourse, rules and contexts), this paper explores the complex mechanism of power and politics in sensemaking and sensegiving.

Using 15 months of participant observation as a salesperson, this paper discusses how the Japan-centric customer service philosophy (dominant discourse), customer service policies and practices (organizational rules) and asymmetric power structure between the Japanese global headquarters and Hong Kong subsidiaries (formative contexts) are presented and perpetuated through the sensegiving–sensemaking process.

Dominant discourse was observed in the management's sensegiving, which placed the Japanese style of customer service over others. This ethnocentric dominant discourse informed the creation of customer service policies, although the realization of the discourse was determined by the employees' conflicting interpretations of the organizational rules. As a formative context, an asymmetric power structure was present that positioned the Hong Kong subsidiary as subservient to the global headquarters in Japan. This shows that the political process of sensegiving and sensemaking deeply implicates the dominant discourse, organizational rules and power structure as central forces that determine the level of perpetuating ideology.

This research illustrates the wider implications of power and politics in sensegiving–sensemaking studies and provides a complex picture of ethnocentric management.

Drawing on the theory of goal systems applied to family business this case study focuses on the interdependence between non-economic goals and family goals, in order to identify if and how achieving non-economic goals generates dysfunctional behavioural patterns for family members in the long term.

This study used an inductive, 20-year longitudinal case-study based methodology.

This case study shows how the business family faces ethical/affective dimensions, struggling every day for a balance and often undermining the legitimisation and differentiation of its children. Findings show that the achievement of non-economic goals can occur to the detriment of family goals, such as by generating a dysfunctional system, specifically in business family adaptability.

The principal limitation is that this single case study evidently does not allow for complete generalization of the findings.

This case study makes a contribution to alerting the family business system to the long-term risk they face in trying to simultaneously maintain both harmony/cohesion and ethics/responsibility. Practitioners and consultants are therefore called on to help family firm owners with adopting a strategic vision by considering possible long-term counterfinal (i.e. mutually incompatible) goals.

SMEs are the most widespread type of firm in the world, and consequently dysfunctional behavioural patterns within business families represent a prominent socio-economical problem for policy makers and institutions.

This study shows that, in the long term, that which is perceived to be a desirable goal can transpire to be a dysfunctional pattern. In doing so, this research introduces a new point of view to the literature on goal systems in family business.

Intimate partner violence (IPV) perpetrated by women is an infrequently discussed topic. The lack of knowledge about female perpetrators of IPV results institutionally in insufficient prevention training and discursively in inadequate appreciation of the women's realm. Thus, this chapter will examine the debates on female IPV in the area of tension between violence prevalence research and the gender-based approach in social sciences and shows that female IPV as a women's reality of life is not limited to resistance violence and is far more complex. By collecting data from 58 female IPV cases, the author develops a typology of female offenders of IPV. Case files documented by the counsellors at violenTia, a German counselling specialist working with women perpetrating violence in their partnership, were examined. The counsellors' notes in the case files were analysed by methods of the empirically grounded type construction, that is the notes were thematically coded and dimensionalised and the case files were grouped according to empirical regularities, followed by an analysis of the contexts of meaning, the type construction and the characterisation of the types constructed. As per the findings, four types (1–4) and one subtype (3′) of female IPV were developed. The main dimensions of the typology are the structure of violence (asymmetrical/symmetrical), the pattern of violence (systematic/situational), the agency of violence (who has the ability and capacity to use violence) and attribution of meaning to violence (for example, explanations and legitimisation). The author concludes that types of female offenders show strong external heterogeneity. A finding which is important for appropriate treatment settings. Female perpetrators often lack the words to describe violent behaviour and repeatedly have unprocessed trauma. Accordingly, to understand and prevent IPV, it is necessary to widen perspectives on female offenders without reducing them to traditional gender stereotypes.

This research aims to examine the ways and the extent to which social media platforms undermine the spiral of silence by facilitating the expression of diverse voices and opinions.

Semi-structured interviews were conducted with members of closed groups focused on non-consensus topics.

Facebook closed group members perceive the media as isolating and portraying their issues negatively. However, these groups offer support, inclusion and non-judgmental opinion-sharing space. Consequently, members feel more comfortable discussing and sharing the topic outside the group, indicating a slight trend of challenging and undermining the spiral of silence through social networks.

The study faces challenges in comparing diverse groups due to unique circumstances, complex needs and societal attitudes. Each group stands alone, potentially yielding slightly different findings.

Social media challenges and undermines the spiral of silence, as these opinions are shared with the wider society and can even find their way back to mainstream media outlets. Thus, social media platforms play a significant role in disrupting the spiral of silence and facilitating the expression of diverse opinions that may have been previously suppressed.

This research emphasizes the critical role of social media in shaping public opinion and its interaction with the broader media landscape, illustrating a circular process where social media disrupts the spiral of silence by facilitating the expression of previously suppressed diverse opinions, which can then potentially influence mainstream media.

This study adds value by exploring how social media platforms can challenge and undermine the spiral of silence, enabling the expression of diverse, marginalized and underrepresented opinions in society. It highlights the role of social media in shaping public opinion and discourse, challenging the dominance of traditional media. Its originality emanates from its revelations concerning the legitimization of conversational topics, which may consequently affect media agendas.

This study aims to analyze the effect of institutional dimensions and corporate reputation (CR) on the performance of Latin American companies using a study framework built on institutional theory.

The authors used a panel data analysis of 45 companies from the 6 biggest economies in Latin America for 5 years.

The authors found a positive effect between institutional independence and transparency perception, certifications, social norms, chief executive officer (CEO) international experience, board of directors' networks and CR with international performance (IP) and a negative effect between property rights protection and the perception of corporate social responsibility (CSR) with performance.

The uniqueness of this paper is based on the analysis of institutional and reputational variables on the IP of firms from emerging markets.

Este estudio busca analizar el efecto de las dimensiones institucionales y la reputación corporativa en el desempeño internacional de las compañías latinoamericanas, desde una perspectiva de la teoría institucional.

Los autores usan un análisis de datos de panel de cuarenta y cinco compañías provenientes de las seis economías más grandes de Latinoamérica, durante cinco años.

Se encontró un efecto positivo entre la interdependencia y la transparencia institucional, certificaciones internacionales, normas sociales, experiencia internacional del gerente, las redes de la junta directiva y la reputación corporativa con el desempeño internacional. Así mismo, se encontró un efecto negative entre la protección a la propiedad intelectual y la percepción de responsabilidad social con el desempeño.

La excepcionalidad de este artículo se basa en el análisis de variables institucional y reputacionales en el desempeño de compañías provenientes de mercados emergentes.

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.

Using a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.

The authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.

This study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.

The authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.