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Purpose

Participatory practices allow organisations to be more responsive to community stakeholder needs. However, stakeholders who are asked to participate do not always perceive community initiatives as desirable, proper, or appropriate. When stakeholders do not fully understand the practical benefits and social value of community initiatives, these initiatives lack legitimacy, and do not receive sufficient resources or cooperation from stakeholders. This study explores how the legitimacy of community initiatives can be enhanced for a wide range of community stakeholders and how they can encourage stakeholder participation.

Design/methodology/approach

Drawing on the concept of legitimacy, this study examines how a wide range of community stakeholders can be encouraged to participate in an initiative. Specifically, participatory practices in an older adult transportation support project in Yamagata, Japan, were qualitatively analysed.

Findings

First, a community initiative gains legitimacy through interactions with stakeholders, and participatory practices begin to function here. Second, pragmatic and moral legitimacy improved and were related to each other throughout the project events.

Originality/value

This study contributes new insights to the accounting and legitimacy literature by discussing the relationship between participatory practices and the process of enhancing the legitimacy of a newly formed community initiative.

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