This current study concentrates on the execution along with implication of social contract as regards the legitimacy notion in accounting. Essentially, legitimacy notion essentially in the space of accounting aids in improving overall financial structure of a business enterprise and thus helps in relating and at the same time applying social agreement together with the notion of legitimacy. In addition to this, information connected to the present topic has been gathered from diverse concepts that have been developed by diverse investigators from varied parts of the world. Evaluation of the study replicates that true as well as fair view notion reflects the social contracts among diverse accounting notions and social contracts is relevant for application in the legitimacy notion. The information on legitimacy connected to social contract can be utilized to provide enhanced and more functional information to notify decision making procedure by particularly stakeholders. By this way community can be authorized to acquire superior controls as well as oversight over the manner resources are apportioned. There are necessarily two different accounting approaches that can be utilized by business concerns functioning in the contemporary period. Business concerns also have the requirement to adhere to different accounting standards that are relevant to International Financial Reporting Standards (IFRS) along with Generally Accepted Accounting Principles in an attempt to formulate appropriate financial pronouncement.
Beattie (2014) opines that legitimacy theory in finance can be regarded as a comprehensive perception that actions of a specific entity are desirable, accurate as well as appropriate within a particular socially constructed structure of norms, main beliefs along with definitions. In particular, legitimacy theory is a common theory that is often referred to within a social as well as environmental space. Nevertheless, premises on social contract replicate that ever since the start of human civilization, diverse social contracts have necessarily helped both public along with the government to operate in close connection with one another. Again, Bebbington et al., (2014) suggests that communities are mainly regulated by the government. However, there are thinkers who are thinkers who are of the view that people can acquire benefits from living together and need to follow diverse regulation as well as principles. Fundamentally, societies can be considered to be outcomes of negotiations as well as social agreements that necessarily provide the framework as regards the way public and the government can work together. The impact of the environment on the current role of accounting can be evaluated since it is believed that accounting is likely to be involved in the procedure of environmental issues (Beattie, 2014). However, the social agreement necessarily specifies that though the primary objective of the business is particularly to yield profits, the business also has an ethical requirement to carry out activities in a socially responsible manner. However, the main notion of social contract is an underlying principle grounded on diverse theories of corporate disclosures. Bhattacharyya (2016) mentions that this specific notion delivers significant structure to the business corporations for studying environmental circumstances. Essentially, legitimacy theory can be considered a very important social theory that is mainly supported by the principle social contract. Particularly, this can be recognized as an effective explanatory instrument that helps in environmental recording by different business concerns. However, there are different ways in which business concern intends to legitimize operations by aiming to attain congruence between actions along with objectives together with societal values. Particularly, it is important to consider that the model of legitimacy is one of the numerous social theories that have been used for illustrating reasoning behind environmental announcements as well as notions of social agreements and the notion of social agreements (Bebbington et al., 2014).
Business concerns essentially have the primary intent and purpose that are necessarily based on the notions of wealth optimization of all the shareholders of the firm. However, during the current time, business enterprises have the need to fulfill the needs of a broader group of stakeholders of a corporation. Bitektine & Haack (2015) suggests that stakeholders are necessarily leading units of business that can recognize their own advantages that remarkably go beyond financial arrangement of the business concerns. Nevertheless, as per the social contract on the whole, there need to be employment of triple bottom line pronouncements. In essence, this presents important information as regards economic as well as social in addition to environmental factors of a business concern, and this can be detected as a means of satisfying all the demands. () advocate that influence of environment in diverse aspects of accounting need to be assessed as accounting can possibly be linked to different environmental difficulties (Bhattacharyya, 2016). In addition to this, it is also important for organizations to present inclusive strategy of specifically environmental accounting and hypothesize the cause and the need to present pronouncements to the relevant stakeholders (Bitektine &Haack, 2015). For itself, investigators are of the view that business organizations need to perform in very socially accountable manner and get involved in different environmental matters and resolve diverse environmental issues. As correctly indicated by Bonin (2013), social agreements are essentially undertaken between different business corporations and the society. Essentially, the social agreements mention that even though the primary intention of the corporate is to deliver higher profits, business units also has a ethical obligation to perform in socially accountable way (Bitektine &Haack, 2015).
Nevertheless, there exists uncertainty among diverse researchers concerning the offers presented as regards diverse voluntary disclosures of business concerns. As correctly indicated by Carmona et al., (2016), there exists two different categories of legitimacy theory, among them one of the most important is the macro theory also indicated as the Institutional Legitimacy theory. Particularly, this theory deals with the way institutional framework have acquired acceptance from the society mostly. Chauvey et al., (2015) suggest that legitimacy theory along with institutionalization is in effect indistinguishable and both these state of affairs can help in empowerment of business concerns by making them appear more consequential and natural. From the perspective of accounting research, given the structured frame of time along with questions that are considered, the current business environment including the capitalist structure, democratic form of government and many others are considered to be provided and an inactive set is in effect placed. Nevertheless, this hypothesis needs to be properly considered for a longitudinal study of any considerable length (Bonin, 2013).
Cho & Patten (2013) advocate that there are diverse layers involved in the concept of legitimacy. In particular, at the layer of institutional level, there exists government, community, religion as well as capitalism. However, at the level of organization, existence of essentially establishment, preservation, extension as well as defense can be observed. Specifically, a definite layer that is underneath the institutional level is necessarily the organizational level (Carmona et al., 2016). Predominantly, fundamental processes by which a business attempts to seek approval otherwise evasion of approval from diverse groups in a community. In essence, it is necessarily from this stage that majority of accounting research have an inclination to draw understanding of legitimacy. Business concerns intend to institute congruence between diverse social values associated to or else implied by different actions along with values of suitable behavior in terms of larger social framework of which they are essentially a part. In so far as two diverse systems of value are matching, institutional legitimacy can be considered to be present there. Nevertheless, during the time when actual if not probable inequality exists particularly between two diverse systems, then there might be threat to institutional legitimacy (Carmona et al., 2016). As rightly put forward by Cho et al., (2015), institutional view towards legitimacy can be regarded as a organizational resource that business concerns do away with often competitively from principally cultural environment and make use of the same for attainment of objectives. In addition to this, Christensen et al., (2016) suggests that legitimacy can also be regarded to be a resource that a specific business needs for operating properly. Again, there are specific functions along with events that can enhance legitimacy; contrarily there are different actions that can decrease the same. In addition to this, there exists low level of legitimacy that particularly that can have particularly awful effects for a business concern that can in due course lead to forfeiture of the authority to operate. Although this has strong consequences, legitimacy can be regarded to be an abstract theory, given that reality by different actors in social environment (Chauvey et al., 2015). In essence, for a particular investigator to attempt and directly institute or even grade, legitimacy of business concerns can appear to be basically a subjective activity, referring to individual views of the investigator. Moreover, legitimacy is also theorized as resources that business concerns need to acquire from the environment. Nevertheless, instead of observing legitimacy as something that can be interchanged between different institutes, legitimacy can be regarded as a part of the situation for exchange as well as a by-product of interchange (Cho et al., 2015). In essence, legitimacy follows a material format and this subsists as a figurative portrayal of the united assessment of a corporation, as illustrated to diverse observers along with participants realistically by flow of resources. Nevertheless, resources also need to have representative import in a bid to properly operate as a particular value in process of social interchange.
Nonetheless, this legitimacy also can be considered to be higher order depiction of that specific symbolism- an expression of depiction. Cormier & Magnan (2015) opines that the proper legitimacy models have the need to assess all the stakeholders and the way this influences the stream of resources that is essentially crucial for institution of business, potential development and growth as well as overall subsistence. Falzon (2016) mentions that there are necessarily four different institutional stakeholders and each of the stakeholders are supposed to control and regulate different resources. The significant stakeholders of a business concern comprise of the state that controls different resources namely contracts, tax, regulations, legislations as well as grants. Furthermore, the stakeholders specifically the public also offers support as customers, assistance as community interest as well as labour. Other than this, financial community is essentially referred to as significant stakeholder that can regulate investment. The stakeholder “the media” also regulates direct resources and this can significantly impact the choices of stakeholders. Besides this, business concerns attempt to manage the legitimacy since this aids in ensuring continued capital stream, labour along with clients essential for feasibility. By itself, this envisions different regulatory actions undertaken by the state that might possibly happen in the absence of legitimacy and expects diverse product boycotts along with disruptive actions by different external or any third party company. Nonetheless, by means of mitigation or else addressing of diverse probable issues, institutional legitimacy delivers managers with a certain extent of autonomy in a bid to decide the manner in which business can be conducted. () opines that institutional legitimacy notion essentially suggests that a business concern might be in four diverse phases of legitimacy. Apart from this, these stages include institution of legitimacy, preservation of legitimacy, expansion of legitimacy and shielding legitimacy. Nonetheless, the business concern need to be mindful of different socially constructed standards of quality along with desirability and need to perform as per conventional notion of professionalism. Maintenance of legitimacy also refers indicates towards a specific phase that maximum number of corporations generally anticipate to function in which actions necessarily consists of continuing performance and figurative assurance and attempts to anticipate and prevent probable challenges to feasibility.
Again, this preservation of legitimacy can be regarded to be dynamic construct and is not as simple as it essentially seems to be. In particular, social facets are also significant in this context since expectations of the entire society are essentially not standing and transformations across a period of time might require business concerns to become responsive to the entire environment. Subsequently, the following phase comprises of the stage of extension of particularly legitimacy. Intrinsically, there might possibly be a time in which a business concern can enter an entirely new market or modify the manner in which business can relate to the current market. Hough et al., (2013) opines that this can in turn lead to expansion of legitimacy that is apt to be intense and at the same time active as management endeavors to gain confidence as well as assistance of distrustful clientele. As rightly indicated by James & Prout (2015), legitimacy might possibly be threatened by a specific occurrence both internal incidents along with external incidents and as a result might possibly require defense. Mousa & Hassan (2015) opines that legitimate activities have the inclination to be strong and responsive since management attempts to offset risk. Even after excluding a main incidence it is anticipated in the Western Capitalist System that approximately all the corporations can commonly need to conserve the legitimacy. In essence, this is the final phase that mainly concentrates on diverse investigators in accounting.
Apart from this, this too delivers opportunity to evaluate crucial connection between legitimacy and specific resources. In particular, a major paper accurately mentioned by diverse social along with environmental accounting investigators seems relevant to this stage. Vourvachis et al., (2016) opines that this legitimacy theory can necessarily offer diverse investigators along with extensive public a specific manner to critically unpack corporate revelations. On the other hand, understanding and studying current premise need to become more refined that in turn can help in drawing on different development both within the accounting literature and beyond the purview of accounting. Particularly, this is the time when the full potential of particularly the legitimacy theory for appraisal of broad range of diverse disclosures be entirely realized. The knowledge gained can be used for providing useful information to decision makers and helping them with to arrive at well informed decisions. In this way, the entire society can be allowed to have better control along with oversight over specifically the manner resources can be apportioned.
Conclusion
The above mentioned study helps in gaining comprehensive understanding regarding legitimacy theory that is essentially a socially notion and can be applied to reveal the main idea behind different environmental declarations and notions of social agreement. Nevertheless, the current study suggests that the model of legitimacy is a widely referred notion within social as well as environmental space. Moreover, the present study also aids in acquiring a deep insight into legitimacy that can be regarded to be broad responsiveness or else supposition. This also mentions that actions of a particular business unit are necessarily preferred, fitting within socially shaped arrangement of rules, values as well as beliefs together with definitions. Fundamentally, this present study also aids in developing a concise synopsis regarding the legitimacy notion that is an intense method for realizing social together with environmental revelations voluntarily offered by different business enterprises. Moreover, the present study also assists in understanding that this study delivers a vehicle for engagement in thoughtful argument.
Ali & Rizwan, (2013) indicated that Legitimacy theory within accounting is among the significant perception along with taking into account that conducts of several organizations are suitable, accurate and effective in a specific socially constructed framework of standards, features and principles. In addition, Legitimacy theory explains the appropriate doctrines in certain social context along with appropriate environmental space. Moreover, the social context concept is deemed to explain the fact that after the era of revolution of human evolution, there are several social contracts that is deemed to impact certain individuals that works along with government with functions that involves better association with each other (Alrazi, de Villiers & van Staden, 2015). In such scenario, appropriate government units must have great control on the society in a better manner. Several theorists consider explaining or having a perception in which people can attain great advantages. This is if they remain associated and realise the need to remain aligned with several rules and conventions as a whole. It is gathered that communities emerge from certain co-operations along with certain negotiations that is existent in which social agreement just follows an approach that is associated with government working together. For this reason, there is great impact from surrounding on recent accounting perception in which it is explained that accounting is anticipated to remain associated within practical or appropriate environment matters course ArAs, (2016).
Despite of the fact that all the companies have a major motive to gather revenue within the business, social contract is deemed to combine moral commitment in the direction of acting in a better manner on a social foundation (Bailey, 2014). It is gathered that social contract is deemed a major principle, which is guarded on the consideration that there exists several notions within the corporate disclosures. Such norm was explained further which elucidates an initiative while reviewing certain environmental assertions within different business houses.
Legitimacy theory is among the important theories, which elucidates the social contracts, which supports certain major social contract ideas in highly effective manner Bice, (2014). In addition to that, the notion of such theory is generally considered as an effective explanatory device in which it responds to the business for legitimizing individual actions by selected areas for attaining certain congruence among specific conducts of a particular business. It gets associated with an objective of coinciding with the values that is existent within the community. Moreover, the legitimacy model majorly elucidates certain social concepts, which has been applied in order to explain certain thought after considering certain environmental assertions concept along with social contract for the time being (Bonsón & Ratkai, 2013). This explains the necessary requirements within corporate reporting along with environment within which a particular business requires functioning as and when needed. A particular business that has a traditional objective and has certain associated principles is needed and is revealed on maximization of wealth between several stakeholders. In a similar manner, in the recent years certain business has to take into consideration a wider shareholder group (Chan, Watson & Woodliff, 2014). It is also gathered that the stakeholders are directing the concerns of a business in order to address their individual interest, which is explained financially in a particular business (Bosse & Phillips, 2016).
Social contract can be explained as a notion in which it is gathered from previous years and is explained in better manner. It is required to take into account all the mistakes along with inconsistencies that are explained in certain construction of particular accounting declarations at the time it is removed (Casey & Grenier, 2014). In addition, in the process of accounting it might be relied that social agreement is existent within the accounting profession along with overall society of a particular business. This elucidates certain actual sense of consciousness that is existent between the accounting professionals and the regulators. In addition, the professionals consider employing their individual knowledge so that they can offer certain mutual advantages along with formulating superior financial declaration on certain aspects associated with the fact that these might be productive associated with related parties. Conversely, certain business incorporation of the social contract intends to offer providing considerable improvements particularly within the fiscal statement. In certain cases, the statement and account are conducted annually, which encompasses certain declarations on profit and loss (Chan, Watson & Woodliff, 2014). In consideration to same, distinct accounts are deemed to be made which is considered to elucidate certain provisions, which are explained within the accounting standards. It is deemed corporate disclosures, which needs being grounded on certain basic principles, which develops a structure while studying certain reporting on the particular environment as explained by the business organization.
It is vital to take into account the fact, in which social institutional counts within business functions, which is explained within the social contract in which the growth and subsidence along with growth can be achieved while delivering within a socially viable surrounding (Chelli, Durocher & Richard, 2014). Moreover, effective distribution of social, economic and political are treated in a better manner in particular groups, which is associated with authority and power. In contrast to that, certain violations within the social agreement are gathered to have an adverse effect on several business organizations. For explaining the theory, Legitimacy theory can be explained among the theory that is associated with social concepts, which can be supported by several social agreement notions (Cheng et al., 2014). This elucidates certain corporate disclosures to continue with environmental reporting that is capable to legitimize or in certain scenario for validating their auctions long with presence of Business Corporation. Such theory supports that there is a social contract in which several companies attempts to change the reporting policies within a bid, which focuses on certain functions for these are segmented based on nature after getting associated with information within a particular society priorities with several expectations (Chan, Watson & Woodliff, 2014).
Within positive accounting theory, it is explained clearly regarding particular disclosures, which focuses on the implications of the positive wealth in a particular manner. Milton Friedman regarding matters associated with corporate accounting explained it and this is not just about accountability along with increasing the overall profitability level (Cho et al., 2015). In addition, it does not accept the fact in which managers’ process in certain moral and ethical obligations within business conducts. It is mentioned in clear manner guarding important facts, within social contract theory irrespective of certain impact on profitability level in which the shareholders have similar right. This is for attaining important knowledge on certain matters associated with environmental and social implications of a company. It is gathered from the fact that business concerns deals with imaginary business organizations in which societies can choose certain effectible ways of gathering profits along with return companies in order to attain authority so that they can operate within the society (Clegg, Kornberger & Pitsis, 2015). The company’s business is responsible regarding certain matters on the ways they function within a provided situation. The business must consider answering certain questions associated with overall society on their operations. It is socially anticipated that it can simply go beyond the profitability level. The Legitimacy theory can be indicated as among the considerable social theories, which can b utilized in a better manner in order to explain certain reasons behind certain environmental reportage long with notions of social contract. It was mentioned in a better manner that that within setting model of media agency in which political economy model associated or aligned with the stakeholder theory, which is realised trough certain, works through better use of explanatory instruments (Cohen & Simnett, 2014).
Political economy model elucidated several theories in which a business organization revelation models is associated with a great range of certain external factors that includes environmental, social along with political impacts, which requires great attention (Chan, Watson & Woodliff, 2014). Stakeholder theory is deemed to be among vital theories that can be employed in order to determine certain impacts of stakeholders which they have on management decisions on matters associated the reporting conducts of a particular business. For such reasons, media agency setting theory might be determined in a better manner through realising the motives behind facts regarding revelation of corporate social responsibility (Czinkota, Kaufmann & Basile, 2014). It is required to realise that the revelation outcome that is associated positively with certain policies that is present between distinct publicity level experienced through trade firm and particular level of environmental revaluations particularly within yearly pronouncements.
There are several concerns that consider realising the significance of a particular business those facts in alignment with the Legitimacy theory. This can serve as a major concern that requires attaining a great knowledge regarding reason on the reason where there is specific business organization, which needs social approval in order to certain legitimate actions. It majorly associates with several types of legitimacy that is aligned with legitimacy instability in certain action course. Several legitimacy types can be aligned within the instability of legitimacy in a provided action course (Czinkota, Kaufmann & Basile, 2014). There are certain strategic actions, which must be followed in a strict manner within institutional surrounding and accountability necessities. It is vital to consider that there is a long-term impact n particular legitimacy on certain aspects associated with financial performance and economic factors. It is a business organization that is intended to gather certain internal conflicts from several structural legitimacy construct where it greatly impacts certain transition from illegitimacy to legitimacy and vice versa. Media has attained increased responsibility, which can drive the legitimacy of a business organization, which can be deemed as considerable while it is attained by several society stakeholders and the government regulators (Chan, Watson & Woodliff, 2014). There exist numerous studies, which takes in consideration the stakeholders role along with manipulating the technique of perception in a society associated with the company legitimacy. The stakeholders require acting in a manner to focus on legitimacy loss along with avoiding the destruction image that is present in business organization (Chan, Watson & Woodliff, 2014). Major objective of the stakeholder has turned out to be important for it can decrease illegal uncertainties in which business houses attains a chance for conducting specific actions at all the legitimacy levels that exist within the evolution process and changes off values and community expectations overall. In addition, trust serves as a vital aspect that focuses on organizational legitimacy and repeats total behaviour of a business organization. As far as the legitimacy strategy is concerned, this employs certain vital tools, which enhances awareness of the business organizations and associated participants (Chan, Watson & Woodliff, 2014). Numerous features facilitate business for defending, attaining and sustaining validity level. This can be explored while attaining distinct empirical investigation.
Legitimacy must be preserved in which it gets along within a particular stage that considers business for making sure the operations in which activities considers maintaining continuous performance. This is associated with certain assurances that intend to focus on certain challenges starting with rationality. This legitimacy preservation must be active in a better manner. In consideration to social faeces, it associates with important attributes which predicts in consideration to society that has decreased impact and requires less modifications in time that must have reaction to overall environment in which a business really functions or operates in a better manner (Chan, Watson & Woodliff, 2014). There exist certain stages, which encompass the extension phase that is associated with legitimacy. Moreover, there are certain allocated time offered to the business hat can get involved within new market or alter within activities after associating the same in current market situation. This facilitates in attaining validity extension, which is applicable for remaining strong along with being active in a particular company, which facilitates in attaining assurance and obtaining support from certain non-trusted consumers (Chan, Watson & Woodliff, 2014).
There are certain complexities in association to environmental, social along with economic factors that reveal certain origination and government which must follow rules, norm and morals (Alrazi, de Villiers & van Staden, 2015). This majorly explain the fact in which a theory discloses facts regarding matters associated with obtaining environmental and social data for ensuring compliance. In addition, the legitimacy theory has a significant role in certain reasonable factors, which is employed for revelation for attaining environmental data. It relies on the disciplinary background of legitimacy theory that attains great insights on a business organization that requires legitimizing actions. There are certain theories, which guides or assists suitable realization of time factors in case where particular company requires a considerable legitimacy. In such scenario, there is a requirement for carrying out explained evaluation of a specific theory that facilitates in realising whether legitimacy can be considered as a major objective or finish particular conducts (Alrazi, de Villiers & van Staden, 2015).
This is the organizational legitimacy theory, which elucidates the fact where an organization possibly segmented in four distinct phases and in consideration to legitimacy. In several instances, such stage takes into count maintenance of correctness, extension along with legitimacy preservation and safeguarding several legitimacy overall. It can be deemed as social facets, which gets involved at all the legitimacy stages. It is explained in clear manner that in the first stages regarding legitimacy formation there was condition where this replicates certain primary development stages (Bailey, 2014). Such businesses might have an intention to focus on the matter regarding competence and explaining the financial at a particular time. Such businesses will have an intention to focus on the matter of mentioning the financial along with competence at the time being. For such reason, the business needs to remain greatly conscious on certain matters associated with socially contracted quality values, which come with certain desirability and encompass acknowledged professionalism values (Chan, Watson & Woodliff, 2014).
The basic characteristic of legitimacy theory, which determines or elaborates certain manner for finding out associated mechanisms for which particular business organization can generally divulging between environmental and social facets and data. It is the company that can be associated with certain graphical representation of an image that is associated with culture along with maintaining legitimacy in which it is vital for arguing regarding culture in order to promote the same within the external surrounding (Bonsón & Ratkai, 2013). It is gathered that the legitimacy role in all the companies has a vital role in which numerous companies is associated with the survival within the society hat is impacted by numerous negative social and environmental surrounding which generates an increased level of inadequate legitimacy. Existing literature on legitimacy theory elucidates substance of a specific company, which majorly is focussed on the legitimizing process in a manner in which it is continuous in nature and deals with challenges. For this reason, he objective of legitimacy theory is to make sure to attain shareholder approval (Bonsón & Ratkai, 2013).
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