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


Soobaroyen, T. and Mahadeo, J.D. (2010) A study of the evolution of community disclosures in a developing country. In, 6th Asia-Pacific Interdisciplinary Research on Accounting (APIRA) Conference, Sydney, AU, University of Southampton.

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Description/Abstract

This paper adopts a multi-method approach to analyze the evolution of, and motivations for, community disclosures in a developing economy (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 narrative 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 Type: Conference or Workshop Item (Paper)
Related URLs:
Keywords: community disclosures, corporate social reporting, developing economies
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: University Structure - Pre August 2011 > School of Management
ePrint ID: 80344
Date Deposited: 24 Mar 2010
Last Modified: 27 Mar 2014 19:03
Publisher: University of Southampton
URI: http://eprints.soton.ac.uk/id/eprint/80344

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