... to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Executive compensation Sustainable corporate governance Neo-institutional theory Decoupling Legitimacy In recent years...

..., which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature. Originality/value The study reveals that recognition...

..., serving to achieve legitimacy, improve corporate image, reach out to professional investors and assist in employee recruitment. However, they refrained from actually adopting the novel reporting medium, which suggests that decision-makers might not believe the business case to be as unproblematic...

... within the relationship are analysed in a legitimacy-theory framework, illustrating how controls within the relationship are intended to build the contractor’s legitimacy and what kinds of implications the controls have in relation to conflicts between interests inherent in the relationship. Findings...

...Toni Mättö; Jenna Anttonen; Marko Järvenpää; Antti Rautiainen Purpose This study investigates the difficulties involved in translating stakeholder expectations into action and maintaining legitimacy through the use of a performance measurement system (PMS) created in a Finnish regional development...

... their legitimacy. The findings shed light on the need to evaluate the credibility of accountability mechanisms and can help stakeholders to develop a more critical view of the president’s letter. Originality/value This paper makes a contribution to research on communication issues by expanding literature...

.../approach Based on a review of the applicable audit regulation and ongoing debates of legitimacy and accountability, this paper articulates a series of problems that should be considered in the regulation of cross-national DNPO audits with reference to their specific legitimacy communities. Findings...

... levels of importance to each stakeholder attribute. It was found that, in this setting, power was the most salient attribute of the three, usurping legitimacy and urgency, leading to the outcomes observed. Research limitations/implications – This paper acknowledged the usual method limitations...

... – through a legitimacy theory lens. It then examines what social enterprises value (i.e. consider important) in terms of performance evaluation, using a case study approach. Design/methodology/approach – Case studies involving interviews, documentary analysis, and observation, of three social...