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The Accounting, Auditing & Accountability Journal is a peer-reviewed academic journal covering accounting theory and practice. The journal was established in 1988 and is published by Emerald Group Publishing. In 2022 the editors-in-chief are James Guthrie (Macquarie University) and Lee D. Parker (Glasgow University and RMIT University. [1]
procedural legitimacy, structural legitimacy, and; personal legitimacy. Consequential legitimacy relates to what an organization has accomplished based on criteria that is specific to that organization. Procedural legitimacy can be obtained by an organization by adhering to socially formalized and accepted procedures (e.g. regulatory oversight).
Yves Gendron is a Canadian accounting academic at Laval University in Quebec. He is a qualitative researcher, largely known for his studies in corporate governance, social accountability of auditors, and professional legitimacy. He is co-editor-in-chief of Critical Perspectives on Accounting.
Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent ...
Paolo Esposito is an academic, Full Professor of Business Administration and an Italian chartered accountant.He is a full professor of Business Administration at University of Naples "Parthenope", a full research professor of accounting at WSB University as well as an associate professor of accounting at the University of Sannio. [1]
The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts.The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and ...
With respect to political theory, a state is perceived as being legitimate when its citizens treat it as properly holding and exercising political power. [7] [8] While the term exists beyond the political realm, as it encompasses sociology, philosophy, and psychology, legitimacy is often referred to with respect to actors, institutions, and the political orders they constitute. [3]
Thus this theory can be sometimes viewed as part of the social evolutionism theory. In traditional authority, the legitimacy of the authority comes from tradition , in charismatic authority from the personality and leadership qualities of the individual ( charisma ), and in legal (or rational-legal) authority from powers that are ...