مقاله انگلیسی رایگان در مورد متن پردازی و نظریه پردازی انتقادی گزارش مسئولیت اجتماعی شرکت – الزویر ۲۰۲۱

elsevier

 

مشخصات مقاله
ترجمه عنوان مقاله متن پردازی و نظریه پردازی انتقادی گزارش مسئولیت اجتماعی شرکت: پویایی دوران مبارک متاخر در مصر
عنوان انگلیسی مقاله Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt
انتشار مقاله سال ۲۰۲۱
تعداد صفحات مقاله انگلیسی ۲۴ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله
مقاله پژوهشی (Research Article)
مقاله بیس این مقاله بیس میباشد
نمایه (index) Scopus – Master Journals List – JCR
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF)
۲٫۶۸۴ در سال ۲۰۲۰
شاخص H_index ۶۳ در سال ۲۰۲۱
شاخص SJR ۱٫۸۲۳ در سال ۲۰۲۰
شناسه ISSN ۱۰۴۵-۲۳۵۴
شاخص Quartile (چارک) Q1 در سال ۲۰۲۰
مدل مفهومی دارد
پرسشنامه ندارد
متغیر ندارد
رفرنس دارد
رشته های مرتبط حسابداری
گرایش های مرتبط حسابرسی، حسابداری مالی
نوع ارائه مقاله
ژورنال
مجله  چشم انداز های مهم حسابداری – Critical Perspectives on Accounting
دانشگاه Aberdeen University, UK
کلمات کلیدی گزارش CSR ، مصر ، حسابداری آزاد
کلمات کلیدی انگلیسی CSR reporting, Egypt, Emancipatory accounting
شناسه دیجیتال – doi
https://doi.org/10.1016/j.cpa.2020.102166
کد محصول E15348
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:

Highlights

Abstract

Keywords

۱٫ Introduction

۲٫ A note on prior studies

۳٫ Theoretical framing

۴٫ Research method

۵٫ Contextual analysis

۶٫ Focused analysis and discussion drawing from the interview material

۷٫ Concluding comments

Appendix.

References

بخشی از متن مقاله:

Abstract

This study offers an in-depth contextualisation and critical analysis of corporate social responsibility (CSR) reporting embedded in the rich context of Egypt’s late Mubarak era. It responds to calls for theoretically informed research into CSR reporting in diverse, including less developed country and historical, contexts. The study is informed by a critical theoretical, poststructuralist and post-Marxist reading of accounting (including CSR reporting) (see Gallhofer & Haslam, 2003, 2019; Brown, 2009, 2017; Dillard & Brown, 2012; Brown & Dillard, 2013; Gallhofer, Haslam, & Yonekura, 2015). Notably, the analysis draws from Gallhofer and Haslam (2019) understanding of accounting as a mix of emancipatory and repressive dimensions and as a dynamic practice that can become, overall, more (or less) emancipatory in shifting contexts. The study explores emancipatory and repressive actualities and potentialities of CSR reporting, including instances reflecting valued particularity, in the dynamics of Egypt’s late Mubarak era, a multi-faceted, conflict-ridden, context reflecting forces of globalisation/globalism and technological change. Pursuing this, the study analyses material garnered via in-depth interviews (around perceptions of and attitudes towards CSR reporting) of key constituencies in the context. The study yields insights in terms of critical understanding and praxis, as envisaged in critical theorising.


۱٫ Introduction

In this study we aim to critically and contextually analyse CSR reporting in practice, pursuing an approach concerned to maintain balance and avoid dogmatic tendency. This approach may, at least for some, suggest a contrast with much critical commentary on CSR reporting, which might be read as embracing, for instance, an almost one-sided negativity (key examples include Spence, 2007, 2009, and, Archel, Husillos, Larrinaga, & Spence, 2009). The current study offers empirical analysis of CSR reporting in context that seeks to elaborate emancipatory/progressive along with repressive/regressive dimensions of CSR reporting. This includes articulating valued particularities regarding CSR reporting in the context focused upon. The multi-faceted insights gained reflect our determination to treat context seriously: to appreciate contextual particularity and detail, consistent with Tilt’s (2016, 2018) call that context and contextual specificities need to be treated more seriously in seeking to understand CSR reporting in practice.

Theoretically, the study is informed by the post-Marxist and poststructuralist reading of accounting (including CSR reporting, see Gallhofer, Haslam, & Yonekura, 2015) 1 found in a number of critical theoretical and social analysis contributions to the accounting literature (see Gallhofer & Haslam, 2003, 2019; Brown, 2009, 2017; Dillard & Brown, 2012; Brown & Dillard, 2013; Gallhofer et al., 2015). The work of Gallhofer & Haslam (e.g. Gallhofer & Haslam, 2003, 2019) is especially drawn upon. As elaborated later, this work understands accounting as multi-dimensional, a mix of the emancipatory – for progressive interests, identities and projects – and repressive, at any point in time and space. Seen through this lens, accounting is dynamic and can become, overall, more (or less) emancipatory in shifting contexts. Another emphasis of this work relevant for our analysis is attention to valued particularity and attempting to learn from the other (Gallhofer & Haslam, 2003; Gallhofer et al., 2015; see Marcus & Fischer, 1986; Calhoun, 1995).

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