...Noel Hyndman; Mariannunziata Liguori Purpose The purpose of this paper is to focus on strategies and “spoken discourses” used to construct legitimation around change at the individual level. Comparing changes in financial accounting, budgeting and performance management at two government levels...

...Ioana Lupu; Raluca Sandu Purpose Despite the growing amount of research on the social and organizational role of legitimacy, very little is known about the subtle discursive processes through which organizational changes are legitimated in contemporary society. The purpose of this paper...

... crisis. This offers a distinctive interpretation of events. This study examines the merits of widely used theories in studies of public sector change namely legitimation and resource dependency theory intertwined with power and offers insights into how meaningful they are in explaining the dramatic...

... a legitimacy perspective, a key aim is to assess whether pragmatic or moral legitimation approaches dominate by determining whether disclosure tends to be more reflective of symbolism or of apparent behaviour. Design/methodology/approach Content analysis of the sustainability and annual reports...