... Reporting Accounting standards Accounting law Accounting policies Institutional theorists (e.g. Fogarty, 1992) observe that organisations need to respond to social expectations, and that they exist in a social environment which includes sequences of events (Oliver, 1991) and prevalent norms...

... should be given to a socio‐economic consideration of the relationship between corporate social reporting and managers′ selection of accounting practices. Criticizes a purely economic approach to understanding and analysing motives managers may have in choosing accounting policy. Social responsibility...

... of the socially negotiated and consequential nature of communication. © MCB UP Limited 1993 Accounting policies Accounting principles Communications ...

...Andrew P. Thomas Contingency theories have become prominent in both organisation theory and management accounting. It has also been suggested that the contingency approach is implicit in accounting policy making. The contingency framework is extended to corporate reporting and it is argued...