Using legitimacy strategies to secure organisational survival over time: the case of EFRAG

IF 2 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research Pub Date : 2024-06-03 DOI:10.1080/00014788.2024.2346533

Kirstin Becker, Ulfert Gronewold, Katharina Weiß

引用次数: 0

Abstract

In this paper, we study how the European Financial Reporting Advisory Group (EFRAG) used different legitimacy strategies between 2004 and 2021 to secure its organisational survival. Although EFRAG ...

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利用合法性战略确保组织长期生存：欧洲财务报告咨询组的案例

在本文中，我们研究了欧洲财务报告咨询小组（EFRAG）在 2004 年至 2021 年间如何使用不同的合法性策略来确保其组织的生存。尽管欧洲财务报告咨询小组 ...

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting and Business Research BUSINESS, FINANCE-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.