Search
Search results for
We found
9 results for you
-
Environmental disclosure in annual reports: A legitimacy theory perspective
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: A Savage --- Assistant Professor of Accounting, United States of America E Gilbert --- Professor of Organisational Behaviour, Canada J Rowlands --- Professor of Accounting, South Africa A J Cataldo --- Assistant Professor of Accounting, United States of AmericaIn recent years, corporations have increasingly used their annual reports to voluntarily disclose information relating to their social actions, particularly those concerning the natural environment. The conventional accounting framework, with its emphasis on decision-usefulness, has largely proved unsatisfactory in explaining... -
Environmental disclosure in annual reports: A legitimacy theory perspective
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: A Savage --- Oakland University, United States of America E Gilbert --- University of New Brunswick, Canada J Rowlands --- University of Port Elizabeth, South Africa AJ Cataldo --- Oakland University, United States of AmericaIn recent years, corporations have increasingly used their annual reports to voluntarily disclose information relating to their social actions, particularly those concerning the natural environment. The conventional accounting framework, with its emphasis on decision-usefulness, has largely proved unsatisfactory in explaining... -
Exploring procedural justice and police legitimacy in South Africa
Item type: Journal Article • Journal: Journal of Psychology in Africa • Authors: Johan Prinsloo --- Department of Criminology, South AfricaPerceptions of legitimacy are at the foundation of public mandates underlying criminal justice institutions, their legal authority, and public cooperation. This study explored perceptions of South African policing by members of a historically disadvantaged community, in terms of the procedural... -
Nurturing forest resources in the Vhavenda community, South Africa: factors influencing non-compliance behaviour of local people to state conservation rules
Item type: Journal Article • Journal: Southern Forests: a Journal of Forest Science • Authors: Mulugheta G Araia --- Forest Science Postgraduate Programme, Department of Plant and Soil Sciences, South Africa Paxie W Chirwa --- Forest Science Postgraduate Programme, Department of Plant and Soil Sciences, South AfricaThis comparative study analysed the compliance behaviour of local communities towards culturally protected areas and state-protected indigenous forests. Interviews were conducted with 135 households from four villages. Data analysis was done using non-parametric tests. All villages did not significantly differ... -
Procedural justice, police legitimacy, and performance: Perspectives of South African students
Item type: Journal Article • Journal: Journal of Psychology in Africa • Authors: Paul Oluwatosin Bello --- , South Africa Thabiso Donald Matshaba --- , South AfricaThis study explored notions of procedural justice and police legitimacy among university students in South Africa. We surveyed 482 South African university students (female =77.6%; black = 91.7%; mean age = 23.0 years, SD = 1.05 years) on the effect... -
Emergence, adherence and proliferation of industry level standards: A case study of Aligarh padlock industry, India
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Shekhar Jain --- , IndiaIndustry in developing nations has not attracted much attention from standard theorists. One of the reasons is that developing countries are considered ‘standard takers.’ As a result, the limited scholarship on standards in the context of developing countries largely remains... -
The making of a makerspace in Ethiopia: A study of legitimacy using Actor-Network Theory
Item type: Journal Article • Journal: Africa Journal of Management • Authors: Lucia Corsini --- Brunel University London,Makerspaces are community-based design and fabrication spaces that enable the development of local solutions. Although the number of makerspaces in Africa is increasing, it is not well understood how these makerspaces deal with legitimacy challenges. This study aims to illuminate... -
Building legitimacy and distinctiveness on Nigerian-Canadian transnational ventures’ websites
Item type: Journal Article • Journal: Africa Journal of Management • Authors: Diane A. Isabelle --- , Canada Mika Westerlund --- , Canada Victoria Sajuyigbe --- ,Achieving legitimacy in several markets is crucial for transnational ventures. Moreover, the literature on competitive strategy suggests that distinctiveness from competitors is a major source of competitive advantage for ventures. Nevertheless, our knowledge is sparse on how transnational ventures use... -
Stakeholder and jurisdictional influence over IFRS 10's development
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Monica Teixeira De Freitas --- School of Accountancy, South Africa Wayne van Zijl --- School of Accountancy, South Africa Asheer Jaywant Ram --- School of Accountancy, South Africa Warren Maroun --- School of Accountancy, South AfricaThe International Financial Reporting Standards are voluntarily adopted by 167 countries, including countries in Africa, Australasia, Europe and South America. To maintain its legitimacy, the International Accounting Standards Board (IASB) must not be viewed as being unduly influenced by one...