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British petroleum organisation faced an environmental disaster of oil spill in the US Gulf , investigate how the organisation reacted to it by means of information releases (e.g., press releases, annual report, corporate social responsibility report, etc.). Use a Stakeholder theory and Legitimacy theory to explain the organisation’s response to the event.
You can use the organisations website to download documents issued by the organisation.
Structure of assignment
Please follow the structure provided below. Bold numbered items provide the headings and sub-headings for your essay. Bulleted items provide a short description of the type of content expected in each section and sub-section.
1. Introduction
Discussion of concepts and theories used to analyse the case [important]
2. The case
2.1 Context
Background information about the case.
2.2 Data
Description of corporate disclosure vehicles chosen for analysis (i.e., press releases, annual reports, CSR reports, etc.)
2.3 Methodology
Discussion of the categories of analysis used to analyse the corporate texts (e.g., text length, themes, impression management strategies, etc.)
3. Findings
Summary of findings of your analysis [important]
4. Conclusion
Discussion of findings in context of theory and prior literature
Please note that the list of references provided below is just a starting point and is not meant to be exhaustive.
References
Beelitz, A. and Merkl-Davies, D.M. (2012), Using discourse to restore organisational legitimacy: CEO-speak after an incident in a German nuclear power plant, Journal of Business Ethics, 108 (1): 101-120.
Breitsohl, H. (2009), Organizational Crises and Reactions from a Legitimacy Perspective Results from Two Multiple-case Studies, Schumpeter Discussion Paper 2009-007. Wuppertal.
Breton, G. and Cot, L. (2006), Profit and the Legitimacy of the Canadian Banking Industry, Accounting, Auditing and Accountability Journal, 19(2), 512-539.
Deegan, C. and Rankin, M. (1996), Do Australian companies report environmental news objectively?: An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority, Accounting, Auditing and Accountability Journal, 9 (2): 50-67.
Elsbach, K.D. (1994), Managing organizational legitimacy in the Californian cattle industry: the construction and effectiveness of verbal accounts, Administrative Science Quarterly, 39(1), 57-88.
Elsbach, K. D. (2001), The Architecture of legitimacy: Constructing accounts of organisational controversies, in J. T. Jost and B. Major (eds.), The Psychology of Legitimacy (Cambridge University Press, Cambridge), 391-415.
Hooghiemstra, R. (2000), Corporate communication and impression management New perspectives why companies engage in corporate social reporting. Journal of Business Ethics, 27, 55-68.
Islam, M. A. and Deegan, C. (2010). Media pressures and corporate disclosure of social responsibility performance information: a study of two global clothing and sports retail companies. Accounting and Business Research, 40(2): 131-148.
Lightstone, K. and Driscoll, C. (2008), Disclosing Elements of Disclosure: A Test of Legitimacy Theory and Company Ethics, Canadian Journal of Administrative Sciences, 25(1), 7-21.
Linsley, P., and Kajter, P.M. (2008), Restoring reputation and repairing legitimacy. A case study of impression management in response to a major risk event at Allied Irish Banks plc, International Journal of Financial Services Management, 3(1): 65-82.
Ogden, S. and Clarke, J. (2005), Customer disclosures, impression management and the construction of legitimacy: corporate reports in the UK privatised water industry, Accounting, Auditing and Accountability Journal, 18(3): 313-345.
OKeefe, P. and Conway, S. (2008), Impression Management and Legitimacy in a NGO Environment, University of Tasmania School of Accounting Working Paper Series 02/2008.
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