Sustainable management accounting in the light of legitimacy theory

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Sustainable management accounting in the light of legitimacy theory

Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2015, Vol 2015, Issue 82

Abstract

This article presents the findings of an analysis of the role of internal social responsibility accounting (sustainable management accounting) in the light of legitimacy theory. The article is a result of studies, conducted by the author, of foreign and Polish literature and it is an attempt to find answers to three research questions corresponding to the subsections of the article: how does accounting legitimize the status of a socially responsible corporation, how does internal social responsibility accounting become a tool for the legitimacy of a socially responsible corporation and what are the directions of its development. On the basis of deductive inference, the author presents a proposals for treating internal social responsibility accounting as a tool for sustainable business legitimation. In addition, conclusions are formulated regarding the projected development of internal social responsibility accounting, namely sustainable management accounting.

Authors and Affiliations

Beata Zyznarska-Dworczak

Keywords

rachunkowość zarządcza Controlling CSR odpowiedzialność społeczna management accounting corporate social responsibility theory of legitimacy

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EP ID EP69274
DOI 10.5604/16414381.1155824
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