Csr in Journal

Only available on StudyMode
  • Download(s) : 32
  • Published : January 19, 2013
Open Document
Text Preview
Accounting, Auditing & Accountability Journal
Emerald Article: Conceptions of corporate social responsibility: the nature of managerial capture Brendan O'Dwyer

Article information:
To cite this document: Brendan O'Dwyer, (2003),"Conceptions of corporate social responsibility: the nature of managerial capture", Accounting, Auditing & Accountability Journal, Vol. 16 Iss: 4 pp. 523 - 557 Permanent link to this document: http://dx.doi.org/10.1108/09513570310492290 Downloaded on: 19-01-2013 References: This document contains references to 101 other documents Citations: This document has been cited by 80 other documents To copy this document: permissions@emeraldinsight.com This document has been downloaded 21747 times since 2005. *

Users who downloaded this Article also downloaded: *
Brendan O'Dwyer, (2003),"Conceptions of corporate social responsibility: the nature of managerial capture", Accounting, Auditing & Accountability Journal, Vol. 16 Iss: 4 pp. 523 - 557 http://dx.doi.org/10.1108/09513570310492290 Brendan O'Dwyer, (2003),"Conceptions of corporate social responsibility: the nature of managerial capture", Accounting, Auditing & Accountability Journal, Vol. 16 Iss: 4 pp. 523 - 557 http://dx.doi.org/10.1108/09513570310492290 Brendan O'Dwyer, (2003),"Conceptions of corporate social responsibility: the nature of managerial capture", Accounting, Auditing & Accountability Journal, Vol. 16 Iss: 4 pp. 523 - 557 http://dx.doi.org/10.1108/09513570310492290

Access to this document was granted through an Emerald subscription provided by INTI International University and Colleges For Authors: If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service. Information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.com With over forty years' experience, Emerald Group Publishing is a leading independent publisher of global research with impact in business, society, public policy and education. In total, Emerald publishes over 275 journals and more than 130 book series, as well as an extensive range of online products and services. Emerald is both COUNTER 3 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. *Related content and download information correct at time of download.

The Emerald Research Register for this journal is available at http://www.emeraldinsight.com/researchregister

The current issue and full text archive of this journal is available at http://www.emeraldinsight.com/0951-3574.htm

Conceptions of corporate social responsibility: the nature of managerial capture Department of Accountancy, Michael Smurfit Graduate School of Business, University College Dublin, Dublin, Ireland Keywords Corporate ventures, Social responsibility, Ireland, Managers, Perspectives, Social accounting Abstract Furnishes a narrative reflecting an in-depth examination of managerial conceptions of corporate social responsibility (CSR) in the Irish context. The narrative locates itself within the debate surrounding the extent to which corporate management may capture social accountants' efforts to promote a broad society-centred conception of CSR. Three key findings emerge from the narrative. First, there is evidence of a tendency for managers to interpret CSR in a constricted fashion consistent with corporate goals of shareholder wealth maximisation. Second, pockets of robust resistance to and defences of this narrow conception do, however, also emerge in the narrative. Third, the complexity of conceiving of a clear meaning for CSR, particularly for those exposed to the structural pressures encountered by these managers, is apparent. This is evident in the initial, somewhat contradictory,...
tracking img