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Communication At The Edge: Voluntary Social And Environmental Reporting In The Annual Report Of A Legitimacy Threatened Corporation, Matthew V. Tilling
Communication At The Edge: Voluntary Social And Environmental Reporting In The Annual Report Of A Legitimacy Threatened Corporation, Matthew V. Tilling
Business Conference Papers
This paper examines the voluntary social and environmental disclosures made in the annual reports of Rothmans Ltd between the years of 1955 and 1999. The first part of the paper focuses on defining legitimacy theory as it has been used in accounting research and discusses the potential of a resource based approach to testing the theory. The study then considers legitimacy theory in light of the disclosures made by Rothmans. An initial qualitative analysis certainly provides examples of expected attempts to legitimatize the corporation given the threat posed by the smoking and health debate. Initial quantitative findings contradict those expected …
Outcomes-Based Education And The Death Of Knowledge, Richard G. Berlach
Outcomes-Based Education And The Death Of Knowledge, Richard G. Berlach
Education Conference Papers
In a far off time, in the confederacy of Oz, teaching and learning coexisted in an artistically symbiotic relationship. Then the experts came along. No, not experts in educational theory, but experts in the art of Isms – scientific rationalism, reductionism, Fordism, Taylorism, sophism, postmodernism and above all, obscurantism. They took their Isms and applied them to the art of education, and lo and behold, outcomes-based education was born. The Ismistic parents cooed and gloated over their cleverly conceived offspring. In fact, the Ismites within one state of the confederacy hailed this birth as a watershed in education, a paradigm …
Company Characteristics And Occupational Health And Safety Disclosures: A Quantitative Review Of Australian Annual Reports, Matthew V. Tilling
Company Characteristics And Occupational Health And Safety Disclosures: A Quantitative Review Of Australian Annual Reports, Matthew V. Tilling
Business Conference Papers
This paper uses binary logistic regression to develop two models of firms’ Occupational Health and Safety disclosures, one based on disclosure / non-disclosure, the other based on above / below the median levels of disclosure. Industry and auditor are found to be important components of both models, whilst operating revenue contributes to the former and company age to the latter. These findings support to some extent previous studies into Corporate Social and Environmental Disclosure, but also identify new factors that need to be further investigated. The paper contributes to our current understanding of Corporate Social Disclosure through its focus on …