Theory of accounting

Theory of accounting

Similarly, there is growing interest among managers in the antecedents and consequences of CARS, especially for executives at multi-national, multi- divisional companies. These corporate leaders are mindful of the fact that business norms and standards, regulatory frameworks, and stakeholder demand for CARS can vary substantially across nations, regions, and lines of business. They are also aware that their divisional managers are under constant pressure from employees, suppliers, community groups, Nooks, and government to increase their involvement in CARS.

Unfortunately for both academicians and practitioners, the analysis of CARS is till embryonic, and thus theoretical frameworks, measurement, and empirical methods have not yet been resolved. Furthermore, this topic cannot be analyses through the lens of a single disciplinary perspective. Thus, it appears that CARS is fertile ground for theory development and empirical analysis such as takes place in the Journal of Management Studies. The purpose of this special issue is to further the CARS research agenda by bringing together multiple perspectives.

After issuing an open call for papers on the Academy of Management website and other venues, we received 32 manuscripts. We reviewed these papers and selected several for presentation at a Special Issue Workshop at the University of Illinois at Chicago. [2] Among the authors and discussants at the workshop were scholars from several academic disciplines (management, political science, accounting, marketing, and economics), many international contributors, and a high proportion of junior scholars. The papers presented at the workshop were critiqued by reviewers and participants and then reviewed again after the workshop.

From these revised manuscripts, we selected the five best for publication in the special issue. Several themes emerged from these studies: the relation between CARS and competitive advantage, the role of differences in institutional environments in framing stakeholder expectations regarding the propensity of firms to engage in CARS, a comparison of the social desirability of the strategic use of CARS versus ‘coerced’ CARS, the role of economic, philosophical, and global corporate citizenship perspectives on CARS, and the evolution and influence of the academic literature on CARS.

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