Summary herborn
A critical review on:
Stakeholder influence on corporate reporting:
An exploration of the interaction between
WWF-Australia and the Australian minerals industry By
Craig Deegan and Christopher Blomquist
Accounting, Organizations and Society, 31 (2006) pp. 343–372
Leon Hogenbirk
Sacha Kappers
Frank Kwakman
10000761
10001592
10001537
Date: 26th September 2013
Seminar 2, Thursday 17:00-19:00
SAE 2013/2014
Verspreiden niet toegestaan | Gedownload door: Mark Schram | E-mail adres: markieschram@gmail.com
Introduction
This is a critical review of the article “Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry’’ by Craig Deegan and Christopher Blomquist, published in Accounting, Organizations and
Society, volume 31 (2006). This critical review is build up by first reviewing the objectives and motives of the paper, then the theory is reviewed, as well as the research method, the findings and the literary contribution of this paper. We end with a conclusion and a summary of the critique.
Objectives and Motives
The main purpose of this article was to determine if the Scorecard set up by the WWF had an influence on the environmental reporting practices of the Australian minerals industry. This
Scorecard was a review of the environmental reports of the minerals industry, which were based on the Australian Minerals Industry Code for Environmental Management, short the
Code, developed by the Minerals Council of Australia (MCA). This objective is clearly stated throughout the paper. The purpose of this paper is based on the quote that they wanted to
“determine whether presumptions are made to the effect that lobby groups are a major source of influence upon corporations can be substantiated” (p. 343). The research tries to explore this influence on the Australian minerals industry by using the legitimacy theory and the stakeholder theory as a
Stakeholder influence on corporate reporting:
An exploration of the interaction between
WWF-Australia and the Australian minerals industry By
Craig Deegan and Christopher Blomquist
Accounting, Organizations and Society, 31 (2006) pp. 343–372
Leon Hogenbirk
Sacha Kappers
Frank Kwakman
10000761
10001592
10001537
Date: 26th September 2013
Seminar 2, Thursday 17:00-19:00
SAE 2013/2014
Verspreiden niet toegestaan | Gedownload door: Mark Schram | E-mail adres: markieschram@gmail.com
Introduction
This is a critical review of the article “Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry’’ by Craig Deegan and Christopher Blomquist, published in Accounting, Organizations and
Society, volume 31 (2006). This critical review is build up by first reviewing the objectives and motives of the paper, then the theory is reviewed, as well as the research method, the findings and the literary contribution of this paper. We end with a conclusion and a summary of the critique.
Objectives and Motives
The main purpose of this article was to determine if the Scorecard set up by the WWF had an influence on the environmental reporting practices of the Australian minerals industry. This
Scorecard was a review of the environmental reports of the minerals industry, which were based on the Australian Minerals Industry Code for Environmental Management, short the
Code, developed by the Minerals Council of Australia (MCA). This objective is clearly stated throughout the paper. The purpose of this paper is based on the quote that they wanted to
“determine whether presumptions are made to the effect that lobby groups are a major source of influence upon corporations can be substantiated” (p. 343). The research tries to explore this influence on the Australian minerals industry by using the legitimacy theory and the stakeholder theory as a