Linking Corporate Reputation and Accountability: Antecedents, Mechanisms, Paradoxes, and Outcomes

Olegario, Rowena and Carroll, Craig (2017) Linking Corporate Reputation and Accountability: Antecedents, Mechanisms, Paradoxes, and Outcomes. Journal of Business Ethics. (Accepted)

[img] Microsoft Word
Restricted to Repository staff only until 26 June 2018.

Download (32kB)

Abstract

Accountability refers to the state of being liable and answerable to someone for something. It establishes relationships, defines ‘‘the rights of society (or groups/stakeholders within society) and relates to the rights that emerge from the relationship between the accountable organization (the accountor) and the accountee’’ (Gray, Bebbington, & Collison, 2006). Being accountable requires the object of accountability to be capable of being observed, monitored, and evaluated through its willingness to provide reliable information. There must, as well, be clear consequences for failure (Carroll, 2016). In business, accountability has been equated with governance (Brennan & Solomon, 2008) and corporate social responsibility reporting (Gray, et. al., 1997; Newell, 2005; Valor, 2005; Bendell, 2005; Utting, 2008). Scholars have also investigated the role of intermediaries and gatekeepers, such as auditors and credit rating agencies, in upholding - or failing to uphold - corporate accountability (Coffee, 2002; Partnoy, 1999). Yet despite these recent studies, corporate accountability remains under-researched and under-theorized, especially when compared to political accountability.

Item Type: Article
Keywords: Strategy, strategic management, organizational theory and behavior, business and public policy, social accounting, social issues management, corporate social responsibility, and corporate communication.
Subject(s): Strategy
Centre: Oxford University Centre for Corporate Reputation
Date Deposited: 26 Jun 2017 15:01
Last Modified: 26 Jun 2017 15:01
Funders: N/A
URI: http://eureka.sbs.ox.ac.uk/id/eprint/6411

Actions (login required)

Edit View Edit View