The corporate reporting has undergone major changes with the increasing demands of disclosing information related to social and environmental performances by business enterprises. The businesses traditionally aim to maximize the shareholder profit but at present it needs to meet the needs and expectations of various stakeholders. As such, the term ‘Social Contract’ implies to business enterprises to conduct their operational activities in a socially responsible way besides only emphasizing to maximize their profitability. The concept of social contract has developed a basis for the development of many corporate disclosure theories. Also, it helps in developing a framework for business entities to report their social and environmental performance to meet the various needs of their stakeholders. The businesses need to abide by the concept of social contract for promoting transparency and faithfulness in their operational activities. Also, the social contract concept helps a business entity to promote the welfare of employees, customers, shareholders, communities and environment in which it conducts its operations (Bebbington, Unerman and O’Dwyer, 2014).
In this context, the theory of legitimacy developed on the basis of the concept of social contract is regarded as an effective theory to report the social and environmental performance of a business entity. The legitimacy theory has become an important theory within the area of social and environmental accounting. The theory plays a critical part in guiding the decisions of accounting managers so that they act in a legitimate and ethical manner. The theory has provided the ways through which corporate can promote their sustainable development by voluntary disclosing all the important social and environmental information. As per the theory of legitimacy, a business entity must report and publish all the information related to the social and environmental effects to effectively comply with the social contract (Songini et al., 2013). The present report has been developed in this regard for explaining the importance of social contract to legitimacy theory in accounting.
As per the views and opinion of Mansell (2013), the concept of ‘social contract’ advocates that individuals existing in a society have moral obligations to promote the development of society in which they live. The idea of social contract was developed on the basis of various findings proposed by the author’s such as Hobbes, Leviathan and Rousseau. These authors have proposed that social contract theory is a political model that seeks to provide answers to the questions relating to the origin of the society and the power of the state over an individual. Thus, as per the theory the morality of an individual is decided on the basis of set of rules that develops a framework for governing one’s attitude and behavior. The theory has proposed that individuals exist in a society as per the moral and political rules of behavior determined by the contract. The moral and political rules of a social contract are both explicit and implicit. Thus, the theory develops a basis for an individual behavior explaining what is morally right or wrong. The theory is mainly developed to promote harmony in the society by motivating the people to act in an ethical and moral manner (Mansell, 2013).
Dushi and Bërdufi (2015) stated that the business corporations are presently emphasizing on integrating the concept of social contract in their operational activities for attaining long-term growth and development. The corporations are regarded as social creations and thus they are dependent on society for continuing their long-term growth and survival. As per the accounting researches, the ‘social contract’ between businesses and society implies that enterprises should act in a morally and ethically responsible way to promote the development of society in which they operate. Thus, as per the concept of social contract, business organizations should not only aims to achieve maximum profits but should also emphasis on promoting the development of society and environment in which they are conducting their business operations. The stakeholders of business enterprises are increasingly demanding the reporting of social and environmental performances besides disclosing only financial performances. This is due to increasing pressure on industry and businesses to act ethically and morally responsible way towards the society and environment (Dushi and Bërdufi, 2015).
In accordance with Schaltegger et al. (2008), the environment is being deteriorated largely with the operational activities of business enterprises and thus they have a moral obligation to promote the development of society and environment. The business enterprises has applied the concept of ‘triple bottom line’ reporting for disclosing the information related to social, economic and environment performances. This has been done to abide by the concept of social contract by business enterprises and thus promoting their sustainable development. Thus, business enterprises are undergoing major changes in their reporting formats to abide by the concept of social contract through providing all the necessary information relating to social and environment issues. The concept of social contract has helped business enterprises in developing a framework for reporting their social and environmental performance. The business organizations have recognized the significance of providing some socially desirable end to society in order to ensure their ongoing growth and development. Thus, non-compliance with the social contract can have negative impact on the sustainable development of business enterprises. The adoption of the views and opinions proposed by the social contract theory needs business enterprises to understood their duties towards social and environmental accountability. The corporate social disclosure undertaken by the business enterprises have resulted from application of the social contract theory that has emphasized on the need of considering the accountability to stakeholders. The social contract theory has helped in developing an understanding of the impact of society and environment on the current role of accounting. The social and environment accounting practices has been developed on the basis of the concepts advocated by the social contract theory (Schaltegger et al., 2008).
As stated by Bebbington, Unerman and O’Dwyer (2014), the social contract theory has claimed that all social institutions such as business entities need to conduct their operations in a society through developing a social contract. The development of social contract is necessary so that society is not negatively impacted by any of the operational activities of social institutions. Apart from promoting societal and environmental development, the effective compliance with the social contract theory is also essential for businesses to promote their goodwill. The measures adopted by business organizations for promoting social and environmental development in turn results in developing their good brand image in the eyes of all its stakeholders. The achievement of trust and integrity by effectively satisfying the needs of various stakeholders results in improved performance of a business entity. The businesses can effectively monitor and control the social risks through the application of the concepts of social contract. The theory has stressed the importance of political and moral duties of businesses towards society and environment. The business entities need to act as per the contract for ensuring there as well as societal ongoing development and growth (Bebbington, Unerman and O’Dwyer, 2014).
According to Jones (2015), the achievement of social prosperity is an indication of the existence of an effective social contract between business entities and society. The emergence of social conscious among the people due to increase in environmental degradation by business operations has caused the necessity for businesses to develop a social contract for their growth and survival. The theory of social contract with environmental implications has regarded society as principal of contract while the polluter is stated to be as the agent. As such, business entities need to develop a contemporary accounting model that completely takes into account the social interaction between the corporations and society. The accounting settings need to emphasize on the role of acknowledging the responsibility towards the environment and society. The field of accounting thus needs to promote the disclosure of social and environment performance in addition to the financial performance in the annual report of business enterprises. Therefore, it can be stated that society and environment are the major component of social contract established between the business entities and society (Jones, 2015).
Laan (2009) stated that the legitimacy theory is an effective social theory that emphasizes on the need of business organizations to perform the actions that are desirable or appropriate as per the socially developed system of norms, beliefs and values. As per the theory of legitimacy, business enterprises should ensure that they operate within the prescribed norms and bounds of societies in which they operate their business activities. The theory of legitimacy is developed on the basis of views and opinions extracted from the social contract theory. The theory is regarded as positive theory as it emphasizes on explaining the actions that should be taken by businesses for promoting legitimacy rather than prescribing the ways of their behavior. The theory is developed on the basis of views and opinions of social contract as it advocates that businesses are acting in a legitimate way if its actions do not negatively impact the societal growth and development. The socially acceptable bound changes over time in response to social norms and values and thus businesses also need to modify their practices for promoting social development (Laan, 2009).
According to Unerman et al. (2010) there are two major classes of legitimacy theory that are, institutional legitimacy theory and strategic legitimacy theory. The institutional theory also known as macro-theory of legitimacy emphasizes on the acceptance of overall organizational structure by the society at large. The institutional level includes government, capitalist structure, society and environment within which an organization operates and conducts its business activities. On the other hand, the strategic legitimacy theory also known as organizational level states that businesses need to establish congruence between the social values and their operational activities. As per the theory, the business enterprises extract legitimacy from their responsible and moral actions that they undertake in the pursuit of their goals and objectives. The theory of legitimacy has described legitimacy to be a business resource that is required by entities to promote their sustainable growth and development. As such, some action of business entities increases its legitimacy while some decreases it. Thus, a business entity needs to select the most appropriate actions that enhance its legitimacy and thus ensuring its long-term growth and survival. The legitimacy theory has helped in analyzing and examining the relationship existing between business entities and the society in which they operate. The business entities can achieve legitimacy by effectively complying with legislation relating to promoting environment and ecological development (Unerman et al., 2010).
As per the opinions of Mousa and Hassan (2015), the theory has taken into consideration the concept of social contract which states that the survival of a business enterprise is mainly dependent on the acceptance of bounds and norms of the society. The failure of business entities to operate within the acceptable norms of society will ultimately results in causing dissatisfaction among its stakeholders related to its performance. The stakeholders can take legal action against the business entity that will ultimately result in declining its performance and negatively impacting its brand image. The adoption of legitimate actions is thus required by business entities to promote their goodwill and thus achieve credibility and trust in the eyes of stakeholders. The legitimacy gap is said to occur if the performance of a business corporation does not effectively match with the stakeholder’s needs and expectations. The occurrence of a legitimacy gap causes the business organizations to adopt effective measures for improving their legitimacy. The business thus can modify their developed goals and objectives in order to meet the public expectations. Also, the business can try to change the beliefs and values of society by justifying its legitimate status or achieving congruence between the societal expectations and the organizational output (Mousa and Hassan, 2015).
As stated by Bebbington, Unerman and O’Dwyer (2014), the theory of legitimacy has been widely used for developing a theoretical base in the social and environmental accounting research. The social and environment accounting practices emphasizes on the need for adopting voluntary disclosures by business entities for publishing information related to its social and environmental performance. The theory can prove to be largely useful in development of standard guidelines for social reporting by business enterprises. The development of standard social reporting guidelines is necessary for business enterprises to easily disclose all the important information related to its social and environmental performance. The business enterprises can easily decide over the matters relating to what, when and how to disclose the social information. The implementation of standard guidelines will also ensure that information published by enterprises is strategically aligned with the broader aims and objectives of the society (Bebbington, Unerman and O’Dwyer, 2014).
Campbell (2002) stated that the effective compliance with the theory of legitimacy is necessary for business enterprises in order to attain a competitive advantage. The occurrence of corporate scandals due to manipulation of accounting information has resulted in decreased trust of stakeholders on operational activities of a business entity. The stakeholders thus demand of promoting transparency in business operations for ensuring the protection of their interests. Thus, the adoption of legitimate actions buy a business entity as advocated by the legitimacy theory through acting in a morally and ethically responsible way will help it to attain trust of the stakeholders. This in turn will help the business entity to attain a competitive advantage through improved performance and profitability by strengthening its band image. The adoption of socially responsible actions by a business enterprise will promote its brand development on a global level as customers worldwide stay connected with the increasing use of social media. Thus, the products and services of a business enterprise acting in a legitimate manner will be used by more and more number of customers with promotion of its goodwill. Thus, as a result a business entity can achieve a competitive advantage on an international level (Campbell, 2002).
It has been stated by Omran and El-Galfy (2014) that legitimacy theory is mainly developed on the belief that disclosure of social, economic and environmental performance by business entities legitimizes its actions. This is due to publishing the information related to social performance can act as an effective way for a business entity to communicate to the stakeholders that it is a good corporate citizen. The business entities can legitimize its actions by conducting their operational activities in accordance with the societal beliefs and values. However, there have occurred large changes in the perception and application of legitimacy theory by business enterprises. Traditionally, the theory of legitimacy was only considered in means of economic performance. Thus, a business enterprise is regarded to be legitimate if it delivers maximum profit to its shareholders. However, with the increasing demand of protecting the society and environment by harmful business activities, a business enterprise today not only need to maximize its economic but also should deliver good social and environmental performance. Therefore, a business enterprise should not only legitimize its actions in terms of economic but also in terms of social and environmental performance. It can be thus stated that the theory of legitimacy provides an effective platform for corporations to meet their societal and environmental expectations. The in-depth understanding of the legitimate actions that should be taken by business enterprises for attaining legitimacy will help in providing better information to the end-users for decision-making. The society will be empowered by attaining more control over the operations of business enterprises and thus ensuring its growth and development (Omran and El-Galfy, 2014).
Dushi and Bërdufi (2015) proposed that the social contract between business enterprises and society is essential for ensuring that business activities are in consistence with the social priorities and expectations. The theory of legitimacy is used by businesses nowadays in order to develop procedures and guidelines for social reporting as per the social contract. The theory is proving to be highly significant for providing a useful framework in order to examine and analyze the corporate social behavior. The social disclosures in addition with financial reporting are now believed to be essential for business enterprises for legitimizing their existence. The social accounting practices are developed by business enterprises though the application of the lens of legitimacy theory. The rationale behind corporations undertaking social and environmental accounting practices can be understood through the application of legitimacy theory. It can be effectively used for establishing a link between the social disclosures and operational activities of businesses. The accounting researchers has widely integrated the concepts and opinions developed from the theory of legitimacy to study and analyze the effectiveness of social reporting practices undertaken by various business enterprises worldwide. The theoretical assumptions advocated by the theory can be used for studying the human behavior such as managerial motivation for undertaking voluntary social disclosures of business enterprises (Dushi and Bërdufi, 2015).
Omran and Ramdhony (2015) stated that the business enterprises can utilize the concept of social accounting for developing an understanding of the extent to which their operations will be supported by their community. The survival and success achieved by a business entity is dependent on its social contract with the community in which it operates. The survival and growth of a business entity will be under threat if it breaches its social contract. The theory of legitimacy ahs helped business enterprises to understand the importance and significance of establishing a social contract with their community. Thus, as per the theory if society perceives the operational activities of business enterprises to be non-acceptable, then it can revoke its contract. The evidence of such a revoke in the social contract are reduction in the demand of products and services by the consumers, increase in government tax or reducing the supply of labor and financial capital. The theory of legitimacy thus proves to be highly relevant for business managers to understand the importance of social contract in accounting practices. The theory helps in developing an understanding of the explicit and implicit terms of the social contract (Omran and Ramdhony, 2015).
As per the views of Mullerat (2010), the legal requirements are regarded as explicit terms of the social contract and the non-legislative requirements constitute its implicit terms. The accounting practices of a business entity can be thus modified as per the implicit and explicit terms and conditions of the social contract. The global reporting initiative (GRI) has issued standard guidelines for business entities to report their social and economic performances. The businesses thus have a legal requirement for reporting their social performances as per the GRI guidelines. The non-compliance with these legal obligations will result in breach of social contract and thus will ultimately impact the sustainable development and growth of a business entity. The change in the expectations of society about the performance of a business entity requires it to undertake implicit changes and communicate explicitly them to the society for justifying its nature of operations. The social contract has therefore proved to be an important concept in maintain legitimate actions in an organizational operations. The continuation of social contract of a business entity with its society is dependent on the legitimate actions that it is undertaking for supporting the growth and development of community and environment in which it interacts and exists (Mullerat, 2010).
Jones (2015) stated that the concept of the social contract helps the business enterprises to gain an understanding of the legitimate accounting practices. The concept attempts to view an entity an integral part of the larger social environment and thus having a social obligation to promote its welfare. The accountants have a major role to promote the sustainable development of society in which a business entity conducts its operational activities. The accountants are liable to improve business decision-making through developing innovative strategies that promote societal welfare and are also cost-effective for businesses. The concept of social contract is very important for the accountants to understand the importance of social obligations of business entities and thus develop cost-effective strategies for enhancing their social performances (Jones, 2015).
In accordance with Laan (2009), the application of social contract to legitimacy theory in accounting helps accountants to develop innovative methods that aim to integrate sustainability into decision-making. The theory of legitimacy helps accounts to recognize the significance of social contract existing between the community and business entity. The accountants as such hold the responsibility of designing effective accounting practices that helps in increasing transparency and integrity in financial reporting. This can be achieved by establishing clear corporate policies that mandates the reporting of social and environmental performances in addition with financial reporting. The accountants need to develop corporate policies that can effectively address the social and environmental issues and managing all the associated business risks. Thus, the development of such corporate policies can be regarded as the legitimate actions that are undertaken by a business entity in order to abide by its social contract (Laan, 2009).
The accountants after developing an in-depth understanding of the legitimate actions that should be undertaken in order to abide by the social contract need to apply the concept into the accounting practices. The businesses as a result have undertaken social and environment accounting in addition to financial accounting practices. The social and environment accounting is a type of non-financial reporting that aims to communicate the social and environmental performance of a business entity to its stakeholders. The social and environment accounting practices are developed in accordance with the concept of social contract for satisfying the societal needs and expectations of the stakeholders. The social and environmental accounting practices can be stated as the legitimate actions that are undertaken by the accountants as per the social contract concept. The proper communication of social and environmental performance of a business entity is regarded s the best strategy for achieving legitimization (Sustainability: the role of accountants, 2013).
Sale (2006) advocated that the accountants thus have developed social and environment reporting as a medium to disseminate non-financial information of a business entity to its stakeholders. The annual report is the major communication tool that is used by business worldwide for disclosing its financial performances. The business entities nowadays as per the concept of social contract are also emphasizing on disclosing their social and environmental performances in the annual report known as social and environment accounting practices. The legitimacy of annual report published is regarded to b the highest as compares to other forms of disclosing information adopted by businesses such as public relations brochures, newsletters or advertising. The annual reports are thus regarded to be most trusted and commonly accepted tools used by businesses for communication to the stakeholders. Thus, disclosing social and environment performances in the annual report can prove to be an effective way of information the stakeholders about the views of a business entity in relation to social and environment issues (Sale, 2006).
According to Tsamenyi (2009), the annual report holds high credibility in the eyes of stakeholders and thus can help businesses to influence the perception of society towards a business entity. The accountants with the understanding of the concept of social contract has realized that social disclosure in annual report is important for developing a corporations goodwill on a global level. The social reporting practices can be sued a tool to establish good relationships with global customers and thus achieving a competitive advantage in the marketplace. The financial executives of the UK have regarded annual report to be an effective medium for advertising social responsibilities undertaken by a business entity. The disclosure of such information through adoption of proper social and environment accounting practices is essential for developing legitimacy in the stakeholders’ mind (Tsamenyi, 2009).
According to Mansell (2013), the accountants have understood the need and importance of promoting legitimacy in the business operations for achieving satisfaction of the stakeholders. The perception of lower legitimacy of a business entity by a society can result in imposing of higher taxes on the products and thus negatively impacting its profitability and growth. As a result, accounts are now emphasizing more on developing innovative strategies that are in accordance with societal development and thus helps in maximizing the profitability of a business enterprise. The accountants thus have regarded social and environment disclosures as the legitimizing disclosures that indicate that business entities are effectively responding to the concerns associated with carrying out their operational activities sin society. This is done to ensure that society and environment is not negatively impacted in any way by the business operations (Mansell, 2013).
Mousa and Hassan (2015) stated that the annual reports are often used as a medium for maintain string public relations as it seeks to inform society about the environmental actions and activities. The business entities undertaking legitimate actions by reporting their social and environmental performance in the annual reports are associated with a positive image. On the other hand, business entities reporting any negative performance relating to social or environmental issues are regarded to breach the social contract. However, an important point of concern in this context is that business entities ted to disclose their positive image by disclosing their sound social and environmental performance for legitimizing their actions and thus gaining acceptance by the society. Thus, the social and environment auditing of business entities is very essential in order to analyze the effectiveness of their social and environment accounting practices. The social or environmental audit analyses and evaluates the past records of a business entity relating to its activities undertaken for promoting social or environmental development. This may include information related to charity, efficient energy use, healthy work environment, worker pay and benefits. The analysis of all this type of information helps an auditor to examine the social and environment reporting practices of a business entity (Mousa and Hassan, 2015).
Idowu and Filho (2009) stated that the timely auditing of social reporting practices is necessary in order to evaluate whether these social disclosures are undertaken to acknowledge social accountability or are only a part for representing the legitimacy for complying with the social contract. The business entities are also developing and publishing their CSR (Corporate Social Responsibility) report in order to disclose the non-financial information related to their business operations. This is another strategy adopted by the accountants in order to comply with the societal norms and expectations as established by the social contract. The development of CSR report legitimizes corporate actions as it provides full disclosure of the social responsible practices taken that aims at maximizing the welfare of its different stakeholders such as customers, employees, government, suppliers and others. The disclosure of such information is proving to be highly significant for businesses to develop a positive image in the mind of stakeholders and thus strengthening their brand image. The increasing pressure on business to promote societal and environment development has caused the shift from voluntary social disclosures to adoption of mandatory social reporting practices (Idowu and Filho, 2009).
According to Bhattacharyya (2015), the theory of legitimization has regarded voluntary social disclosures to be an important part of legitimate actions undertaken by a business entity. However, with the increasing demand to promote social and environment development, business entities have to provide greater insights into social and environmental performances by preparing and disclosing CSR reports. The accountants, in this context, have the major responsibility of developing voluntary codes for developing social reporting practices. They also holds an important role in monitoring, checking and interpreting information related to social, environmental and economic impacts of a business entity. The development of social and environment accounting practices and the development of CSR reports are also regarded to be major responsibility of accountants as per the revised IASB (International Accounting Standards Board) framework. Thus, the application of social contract to legitimacy theory in accounting has resulted in the development of social and environmental accounting practices (Bhattacharyya, 2015).
Conclusion
Thus, it can be stated from the overall discussion held in the report that legitimacy theory is regarded to be the most used social theory that helps in gaining an understanding of the social and environmental practice undertaken by a business entity. The theory is in consistent with the social contract established between businesses and society. The social contract provides the guidelines to businesses for conducting their operational activities within the society. Thus, as per the legitimate theory, the business entities should adopt legitimate actions that aim at maximizing their societal and environmental performances. The adoption of such legitimate actions is essential for the business enterprises in order to abide by the social contract and thus ensuring their ongoing growth and survival. The businesses have applied social contract to legitimacy theory in accounting by development of social and environment accounting practices. The role of accounting profession is very critical as accountants hold the responsibility of preparing and publishing the annual reports. As such, accounts need to disclose non-financial in addition with financial information in the annual report of a business entity for abiding by the concept of social contract and thus achieving legitimacy in the mind of stakeholders.
References
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