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The purpose of this paper is to examine how legitimacy is gained, maintained or repaired through direct action with salient stakeholders and/or through external reporting, by using a number of empirical case vignettes within a single case study organisation.

The study investigates a foreign affiliate of a large multinational organisation involved in an environmentally sensitive industry. Data collection included semi-structured interviews with 26 participants, organisational reports and participation in the organisation’s annual environmental management seminar and a stakeholder engagement meeting.

Four vignettes featuring environmental issues illustrate the complexity of organisational responses. Issue visibility, stakeholder salience and stakeholder interconnectedness influence a company’s action to manage legitimacy. In the short-term, environmental issues which affected salient stakeholders resulted in swift and direct action to protect pragmatic legitimacy, but external reporting did not feature in legitimacy management efforts. Highly visible issues to the public, regulators and the media, however, resulted in direct action together with external reporting to manage wider stakeholder perceptions. External reporting was used superficially, along with a broad suite of communication strategies, to gain legitimacy in the long-term decision about the company’s future in New Zealand.

This paper outlines how episodic encounters to manage strategic legitimacy with salient stakeholders in the short-term are theoretically distinct, but nonetheless linked to continual efforts to maintain institutional legitimacy. Case vignettes highlight how pragmatic legitimacy via dispositional legitimacy can be managed with direct action in the short-term to influence a limited range of salient stakeholders. The way external reporting features in legitimacy management is limited, although this has predominantly been the focus of prior research. Only where an environmental incident damages legitimacy to a larger number of stakeholders is external reporting also used to buttress community support.

The concept of legitimacy is comprehensively applied, linking the strategic and institutional arms of legitimacy and illustrating how episodic actions are taken to manage legitimacy in the short-term with continual efforts to manage legitimacy in the long-term. Stakeholder salience and networks are brought in as novel theoretical extensions to provide a deeper understanding of the interrelationships between these key concepts with a unique case study.

The purpose of this paper is to explore the role of inscriptions on social media in enabling action at a distance. The purpose is addressed by investigating how and by what mechanisms inscriptions on social media can shape action at a distance.

We conduct a qualitative analysis of the Facebook page of a crowdfunded grassroots initiative, where the founders and their stakeholders interact.

We identify two mechanisms by which inscriptions on social media can shape action at a distance: a flow of micro-level inscriptions and a joint stabilisation of inscriptions. By signalling achievement, creating a sense of closeness and highlighting powerful explanations, these mechanisms guide what action at a distance is taken and by whom. Action thereby becomes a mutual exercise between centres of calculation and distant peripheries, highly intertwined with the stability of inscriptions. The two mechanisms indicate the importance of the boundaryless nature of the inscriptions in shaping action at a distance.

Our findings indicate new forms of inscriptions and, consequently, of novel conditions for action at a distance. These insights add to the literature on Web 2.0 and accounting, which has mainly revolved around the relationship between centres of calculation and distant peripheries that act upon each other rather than around the inscriptions that enable such action.

Corporate social responsibility (CSR) is an increasingly important issue for service brands in fast fashion retailing, as consumers' negative impressions about retailers' CSR activities influence brand experience. Consumers' impressions of CSR efforts arise based on agendas communicated through many channels from different sources. The paper unravels the ‘wrinkles’, i.e. possible mismatches in CSR communication around service brands by studying differences between the three main sources of fast fashion brand-related CSR agendas: Autonomous company communication, news media and social media postings by consumers.

The authors use structural topic modeling (STM) to analyze a corpus of texts focusing on the CSR efforts of three major fast fashion service brands over three years. The texts included 89 items of company communication (CSR reports and press releases), 5,351 news media articles about the brands' CSR efforts and 57,377 consumer generated tweets about the brands.

The STM analysis extracted 26 different CRS-related topics from the texts. Results showed differences in how much the three sources emphasized topics. The brands' own communication puts emphasis on environmental responsibility. News media tended to report on economic issues, treatment of employees and specific CSR-related events. Twitter showed more activity in discussing incident-based and emotionally charged topics.

The results feed into the ongoing discussion about how companies' CSR communication relates to communication in the press and among consumers. The authors highlight themes in the individual topics that are emphasized by the three sources, and discuss how CSR themes emerge in the overall transformative agenda.

The paper highlights how fast fashion service brands can identify and understand different CSR agendas arising around their brand. Insight into such agendas can be used to tailor the brands' communication strategies.

The paper contributes to the understanding of the factors behind fashion service brands' CSR reputation, highlighting how the three main sources of CSR reputation (company reports, news and social media) emphasize different types of agendas.

People who experience mental illness often demonstrate limited help-seeking behaviours. There is evidence to suggest that media content can influence negative attitudes towards mental illness; less is known about how media impacts help-seeking behaviours. The purpose of this study is to identify if media plays a role in people’s decisions to seek help for their mental health.

The databases Academic Search Complete, CINAHL Plus with Full Text, MEDLINE, APA PsycArticles, APA PsycInfo, Social Sciences Full Text [H.W. Wilson] and Soc Index were systemically searched for papers in the English language that investigated the link between media and help-seeking for mental illness.

Sixteen studies met eligibility criteria. There was some evidence to suggest that various forms of media – including video and online resources – can positively influence help-seeking for mental health. Print media had some limited effect on help-seeking behaviours but was weaker in comparison to other forms of media. There was no evidence to suggest that media discourages people from seeking help.

This review identified that, given the heterogeneity of the included papers, and the limited evidence available, there is a need for more focused research to determine how media impacts mental health-related help-seeking behaviours.

The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports.

This paper employs content analysis on annual and sustainability reports of 48 listed companies from the Refinitiv database. The logit regression was used to estimate the model.

The study revealed that the main factors increasing the probability of a controversial issue being addressed in a corporate report are the controversy’s potential significance, companies’ financial performance and lawsuits.

Our study has three major limitations. These are a relatively small sample of companies and reports, focusing on disclosures made in corporate reports and omitting other channels of communication, for example, social media, and a certain amount of subjectivity in the process of coding information.

Former studies show that corporations face a serious risk of their hypocritical strategies becoming too evident for stakeholder groups. Our findings suggest that the risk is already materialising and may undermine the idea of CSR and sustainability reporting.

Our research focuses on high-profile adverse incidents widely reported in the media, the omission of which from corporate reports seems to constitute a particular case of organised hypocrite. It also demonstrates that companies use an impression management strategy to defuse adverse publicity and that major controversies cause minor ones to be omitted from their reports.

Nicotine is widely known as a tobacco constituent and for its use as a tobacco cessation aid. The development of new devices for nicotine delivery in recent years has led to uncertainty among consumers regarding the health risks of nicotine relative to tobacco. The purpose of this study was to discover if current and former consumers of tobacco and tobacco harm reduction (THR) products could distinguish between “nicotine” and “cigarettes” and examined the preceding media dialogue to determine if conflicting messages by the media influence public perceptions.

A quantitative survey was administered online in Norway (NO), Japan (JP), the United Kingdom (UK) and the United States (US), while face-to-face computer-aided interviews were conducted with randomly selected samples in India (IN), Greece (GR) and South Africa (SA). Participants were between 18 and 69 years of age and either current users of tobacco and THR products or previous users who quit within the past five years. Questions assessed beliefs about harmfulness of nicotine. Nicotine and other products and substances were also independently rated for harmfulness on a scale of 1–10 and subsequently compared. In addition, the authors examined the media dialogue of top media outlets in four countries to assess the potential influence on people’s beliefs.

A total of 54,267 participants (NO: 1,700, JP: 2,227, UK: 2,250, USA: 2,309, IN: 41,633, GR: 1,801, SA: 2,359) were sampled with the percentage of women participants ranging from 14.8% (IN) to 53.8% (UK). Between 68.3% (men, IN) and 88.7% (men, USA) of current consumers believed nicotine is harmful. Current consumers who agreed with the statement that nicotine is the primary cause of tobacco-related cancer ranged from 43.7% (men, UK) to 78.0% (men, SA). In six countries nicotine was rated nearly as harmful as cigarettes and alcohol, while other substances such as sugar, salt or caffeine, were usually rated as less harmful.

A large proportion of consumers across all surveyed countries view nicotine and cigarettes similarly. Clearer communication on the harmful properties of both by the media is needed to help consumers make informed decisions about products across the continuum of risk. Messaging to consumers, especially via the media, propagates misinformation about the relative harms of tobacco and nicotine through reporting that is often incomplete and biased toward more negative aspects.

This study specifically assessed public perceptions of nicotine as opposed to products containing nicotine, which is the focus of previous studies. Apart from showing that consumers often incorrectly perceive nicotine and cigarettes as similar in terms of harmfulness, the authors highlight the need for more accurate and complete reporting by the media to clarify widespread misunderstandings and mitigate public uncertainty.

This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.

The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.

First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.

The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.