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Cited by 452

The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.

Conceptions of corporate social responsibility: the nature of managerial capture

Open access
O’Dwyer, Brendan·2003·Accounting, Auditing & Accountability Journal
DOI 10.1108/09513570310492290
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Abstract

Furnishes a narrative reflecting an in‐depth examination of managerial conceptions of corporate social responsibility (CSR) in the Irish context. The narrative locates itself within the debate surrounding the extent to which corporate management may capture social accountants’ efforts to promote a broad society‐centred conception of CSR. Three key findings emerge from the narrative. First, there is evidence of a tendency for managers to interpret CSR in a constricted fashion consistent with corporate goals of shareholder wealth maximisation. Second, pockets of robust resistance to and defences of this narrow conception do, however, also emerge in the narrative. Third, the complexity of conceiving of a clear meaning for CSR, particularly for those exposed to the structural pressures encountered by these managers, is apparent. This is evident in the initial, somewhat contradictory, nature of many of the conceptions analysed. Reflects on these findings and considers their broad implications for social accountants’ attempts to promote greater society centred corporate accountability in Ireland.

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Cited by

Metadata

Authors
O’Dwyer, B.
Venue
Accounting, Auditing & Accountability Journal
Publisher
Emerald
Published
2003-10
Volume
16
Issue
4
Pages
523-557
ISSN
0951-3574 (ISSN-L)
DOI
10.1108/09513570310492290
OpenAlex
W2124225785
Cited by
452
References
1
FWCI
42.36
Type
journal article
Language
en
Open access
green
Licence
www.emeraldinsight.com/page/tdm (tdm)

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