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A study of the evolution of community disclosures in a developing country

Citation

Soobaroyen, T and Mahadeo, JD, A study of the evolution of community disclosures in a developing country, Proceedings of 6th Asia-Pacific Interdisciplinary Research on Accounting (APIRA) Conference, Sydney, pp. 22-43. (2010) [Refereed Conference Paper]


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Official URL: http://apira2010.econ.usyd.edu.au/conference_proce...

Abstract

This paper adopts a multi-method approach to analyze the evolution of, and motivations for, community disclosures in a developing country (Mauritius). We first study the word counts of 82 listed and non-listed companies and carry out a quantitative analysis of the data. Community disclosure narratives are then examined in depth and triangulated with interview data from a sample of company directors. Whilst the analysis of the word counts might, on its own, lead us to conclude that companies disclose community disclosures primarily as a legitimation strategy, we uncover-from the combined analysis of the word counts, narratives and interview data-a different set of motivations for community involvement and disclosure, centered on one hand on (i) the pursuit of the ‘business case’and on the other hand,(ii) on the existence of altruistic attitudes influenced by the country’s social, economic and political context.

Item Details

Item Type:Refereed Conference Paper
Keywords:Community Disclosures, Corporate Social Disclosure, Emerging Economy
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Sustainability accounting and reporting
Objective Division:Culture and Society
Objective Group:Ethics
Objective Field:Social ethics
UTAS Author:Mahadeo, JD (Dr Brinda Mahadeo)
ID Code:136267
Year Published:2010
Deposited By:Management
Deposited On:2019-12-11
Last Modified:2020-04-06
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