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Corporate social responsibility (CSR) disclosure is receiving increased attention from the mainstream accounting research community. In general, this recently published research has failed to engage significantly with prior CSR-themed studies. The purpose of this paper is threefold. First, it examines whether more recent CSR reporting differs from that of the 1970s. Second, it investigates whether one of the major findings of prior CSR research – that disclosure appears to be largely a function of exposure to legitimacy factors – continues to hold in more recent reporting. Third, it examines whether, as argued within the more recent CSR-themed studies, disclosure is valued by market participants.

Using Fortune 500 data from the late 1970s (from Ernst & Ernst, 1978) and a more recent sample (2010), the authors identify differences in CSR disclosure by computing adequate measures in terms of disclosure breadth and comparing them for any potential changes in the influence of legitimacy factors between 1977 and 2010. In the second stage of the analysis, the authors use a standard valuation model to compare the association between CSR and firm value between the two time periods.

The authors first find that the breadth of CSR disclosure increased significantly, with respect to both environmental and social information provision. Second, the authors find that the relationship among legitimacy factors and CSR disclosure does not differ across the two time periods. However, the analysis focusing on environmental disclosure provides evidence that industry membership is less powerfully related to differences in reporting, but only for the weighted disclosure score. Finally, the results indicate that CSR disclosure, in apparent contrast to the arguments of the more recent mainstream investigations, is not positively valued by investors.

The authors explore changes in CSR disclosure only for industrial firms and as such the authors cannot generalize findings to companies in other industries. Similarly, the authors focus only on companies in the USA while different relationships may hold in other countries. Further, the disclosure metrics are limited by the availability of firm-specific information provided by Ernst & Ernst. Limitations aside, however, the findings appear to suggest that the failure of the new wave of CSR research in the mainstream accounting community to acknowledge and consider prior research into social and environmental accounting is potentially troublesome. Specifically, recent CSR disclosure research published in mainstream journals often lends credence to voluntary disclosure arguments that ignore previous contradictory findings and well-established alternative explanations for observed empirical relationships.

This paper provides supporting evidence that the unquestioned acceptance by the new wave of CSR researchers that the disclosure is about informing investors as opposed to being a tool of legitimation and image enhancement makes it less likely that such disclosure will ever move meaningfully toward transparent accountability.

The study suggests that CSR disclosure, while used more extensively today than three decades ago, may still largely be driven by concerns with corporate legitimacy, and still fails to provide information that is relevant for assessing firm value. As such, the failure of the mainstream accounting community to acknowledge this possibility can only hinder the ultimate development of better accountability for all of the impacts of business.

Despite the significance of online communication and interactions, previous research has not systematically compared all features on a single platform from the users' perspective. This study aims to fill this gap by extensively reviewing the current literature on social media affordances and proposes and tests a feature-centric and affordance-based conceptualization of social media platforms (SMPs) between users, features, the audience and content.

This research surveys users on Facebook, one of the largest SMPs, and asks them to assess 20 features of Facebook on six relational affordances between users, features, audience and content. The data in this study were collected on Amazon Mechanical Turk (MTurk) with participants from the US Correspondence analysis was employed to examine the relationship between affordances and the ties among affordances, features and outcomes.

Results of the study indicate that users perceive features differently, and employing features as the unit of analysis captures users' interactions effectively. The findings support the presence of user-oriented affordances, such as presentation flexibility, association and content association. These three affordances can be summarized in two higher-level ones: self-expression and connection (SEC) and persona-linked content (PLC). Our findings of the two dimensions, SEC and PLC, highlight the importance of targets and their connections in understanding social media interactions' dynamic nature.

By proposing to shift the focus from platforms to features, this study suggests that companies should focus on understanding the features they use for their users to interact with their brand, rather than merely ensuring that their company is omnipresent on all platforms. This study underlines the need to focus on features that will help managers influence interpersonal and user-brand communications and interactions on social media.

This research is the first to put features at the center of its investigation and quantitatively examine the relationship between social media features and affordances in a social media context. In all, this research provides a new unit of analysis that is more suitable for researchers to build a robust conceptual foundation for affordances. We believe that conceptualizing audience and content as outcomes, distinguishing it from features and creating connections between them as affordances is the unique aspect of our conceptualization.

In the aftermath of the global financial crisis, transparency became a rhetorical token used to provide a solution to financial problems. This study examines how transparency materialized in the context of the European securitization industry, which was largely blamed for the credit crunch. The authors show that although transparency was broadly associated with a political call for financial system reform, in the European securitization industry it provided the basis on which to repurpose its market infrastructure. The authors introduce the concept of transparency work to show that transparency is a market achievement organized as a standardization network of heterogeneous actors aiming at establishing a new calculative infrastructure for managing credit risk. Combining insights from information infrastructure research and Economic Sociology, the authors contribute to a distributed and networked understanding of information infrastructure development.

As commercial cooking is known as a source that generates great concentrations of particulate matter (PM) emissions first accumulating in kitchens before spreading to dining areas, this study aims to explore how to improve restaurants’ efforts to reduce PM emissions by the application of attribution theory.

Data were obtained from restaurant managers operating their business in South Korea, considered to be qualified to provide accurate information regarding the survey questions. A scenario-based experimental approach was used to test the hypothesized relationships. Cognitive and emotional risk judgements were assessed for its potential interaction effects on the relationships between restaurant perceptions of PM source attributions, preventions attitudes and mitigation behavioral intentions.

Results revealed that perceptions of PM main sources were attributed to internal rather than external factors, which improved mitigation behavioral intentions. Such an effect was partially mediated through PM pollution prevention attitudes. Additionally, when applying external source attributions, PM mitigation behavioral intentions were improved by cognitive risk judgements, and PM prevention attitudes were enhanced by affective risk judgements.

Results assist restaurants to better understand their operations that may be emitting significant levels of PM, thereby encouraging them to set more ambitious and effective PM mitigation operational guidelines for their employees and diners.

This study provides a fundamental baseline of management perceptions regarding PM emissions related to restaurant mitigation behavioral intentions. Results are useful in designing appropriate communication strategies addressing restaurant PM pollution issues to improve internal restaurant practices regarding clean air quality.

The purpose of this paper is to investigate the association of supervisor support with organizational commitment, turnover intentions, and life satisfaction, while also examining the mediating role of quality of work life (QWL) in these associations.

For testing the research hypotheses, data were collected from 244 respondents working in organizations within the organized retail sector in India. Existing, established scales were used to measure the research constructs.

The results of this study indicate that supervisor support was positively related to QWL. Moreover, QWL was found to be positively related to organizational commitment and life satisfaction, whereas a negative association was observed between QWL and turnover intentions. Finally, the results show that QWL mediated the association of supervisor support with organizational commitment, turnover intentions, and life satisfaction.

The current study suggests that a supportive supervisor enhances employees’ emotional attachment to the organization and life satisfaction by augmenting their QWL. The findings of this study may be helpful for organizational leaders in designing human resource practices that focus on enhancing supervisor support. An enhanced level of supervisor support may further help in retaining employees and improving their lives in today’s highly competitive and stressful business environment.

Although the association of supervisor support with employee attitudes and behavior at work has been extensively investigated, previous research did not clarify how supervisor support is linked to these outcomes. By investigating the mediating role of QWL, this research elucidates the underlying mechanisms linking supervisor support with organizational commitment, turnover intentions, and life satisfaction. This research provides an important contribution not only to the workplace support literature, but also to the field of human resource management.

This paper aims to add to the understanding of knowledge sharing in online communities through an investigation of the relationship between individual participant’s motivations and management in open source software (OSS) communities. Drawing on a review of literature concerning knowledge sharing in organisations, the factors that motivate participants to share their knowledge in OSS communities, and the management of such communities, it is hypothesised that the quality of management influences the extent to which the motivations of members actually result in knowledge sharing.

To test the hypothesis, quantitative data were collected through an online questionnaire survey of OSS web developers with the aim of gathering respondents’ opinions concerning knowledge sharing, motivations to share knowledge and satisfaction with the management of OSS projects. Factor analysis, descriptive analysis, correlation analysis and regression analysis were used to explore the survey data.

The analysis of the data reveals that the individual participant’s satisfaction with the management of an OSS project is an important factor influencing the extent of their personal contribution to a community.

Little attention has been devoted to understanding the impact of management in OSS communities. Focused on OSS developers specialising in web development, the findings of this paper offer an important original contribution to understanding the connections between individual members’ satisfaction with management and their motivations to contribute to an OSS project. The findings reveal that motivations to share knowledge in online communities are influenced by the quality of management. Consequently, the findings suggest that appropriate management can enhance knowledge sharing in OSS projects and online communities, and organisations more generally.

The purpose of this paper is to present a selection of responses to the report Fashion Victims, published by War on Want in December 2006. It offers a range of viewpoints presented by members of the Editorial Advisory Board of CPOIB. These are presented in chronological order of submission. There is some cross‐reference by contributors to the work of others, but no attempt is made to present a unified argument.

Presents the full contributions of involved participants, without mediation or editorial change.

A number of different perspectives are presented on the central issue that is summarised by the opening heading in War on Want's report – “How cheap is too cheap?” It is seen that the answer to this question is very much dependent upon the standpoint of the respondent.

In presenting this form of commentary, members of the CPOIB Editorial Board seek to stimulate debate about an issue of concern to contemporary society, without resort to the time delay and mediating processes of peer‐review normally attached to academic writing. It is hoped that this discussion will provoke further contributions and a widening of the debate.

The latest information from the magazine chemist is extremely valuable. He has dealt with milk‐adulteration and how it is done. His advice, if followed, might, however, speedily bring the manipulating dealer before a magistrate, since the learned writer's recipe is to take a milk having a specific gravity of 1030, and skim it until the gravity is raised to 1036; then add 20 per cent. of water, so that the gravity may be reduced to 1030, and the thing is done. The advice to serve as “fresh from the cow,” preferably in a well‐battered milk‐measure, might perhaps have been added to this analytical gem.