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Community Disclosures in Mauritius.pdf (134.48 kB)

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

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conference contribution
posted on 2023-05-23, 14:21 authored by Soobaroyen, T, Mahadeo, JD
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.

History

Publication title

Proceedings of 6th Asia-Pacific Interdisciplinary Research on Accounting (APIRA) Conference

Pagination

22-43

Department/School

TSBE

Place of publication

Australia

Event title

6th Asia-Pacific Interdisciplinary Research on Accounting (APIRA) Conference

Event Venue

Sydney

Date of Event (Start Date)

2010-01-01

Date of Event (End Date)

2010-01-01

Rights statement

Copyright unknown

Repository Status

  • Open

Socio-economic Objectives

Social ethics

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