Lee D. Parker

Bio: Lee D. Parker is an academic researcher from RMIT University. The author has contributed to research in topics: Accounting research & Accountability. The author has an hindex of 58, co-authored 239 publications receiving 13232 citations. Previous affiliations of Lee D. Parker include Royal Holloway, University of London & University of New South Wales.

Corporate Social Reporting: A Rebuttal of Legitimacy Theory

Abstract: Various rationales have been advanced to explain the phenomenon of corporate social reporting. Among these has been legitimacy theory which posits that corporate disclosures are made as reactions to environmental factors and in order to legitimise corporate actions. This paper reports the results of an historical analysis of social disclosures in 100 years of annual reporting by a dominant corporation in the Australian mining/manufacturing industry. A variable but significant pattern of social reporting is identified and compared with an earlier study of social reporting by US Steel. The results of this study fail to confirm legitimacy theory as the primary explanation for social reporting in the Australian case.

The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis

Abstract: Since the mid-1970s a number of studies have investigated the nature and frequency of corporate social responsibility disclosures, their patterns and trends, and their general relationships to corporate size and profitability. This study seeks to extend our knowledge of the relationship between a number of corporate characteristics and specific types of social responsibility disclosures, based on an extensive sample of U.S. corporate annual reports. Corporate size and industry category are found to correlate with certain types of disclosures while the existence of a corporate social responsibility committee appears to correlate with one particular type of disclosure.

Social and environmental accountability research: A view from the commentary box

Abstract: Purpose – To investigate, analyse and critique contemporary research in social and environmental accountingDesign/methodology/approach – An analysis and critique of the social and environmental accountability (SEA) research field since the late 1980s The study revisits two key prior seminal papers on the field, examines the remit for SEA researchers' focus on practice and policy and offers an empirical analysis of the profile of SEA publicationFindings – Theories are identified in two groups: augmentation and heartland theories These have been more deductively than inductively generated, evidencing limited attention to field‐based engagement An alternative to the elusive all‐embracing unitary SEA theory is presented Researchers' concerns with capture of the SEA field is critiqued and an alternative researcher engagement orientation is offered Environmental research dominates more recent SEA published output, the dominant methodological approach is literature‐based theorising, and national practices

Back to the Drawing Board: Revisiting Grounded Theory and the Everyday Accountant's and Manager's Reality

Abstract: Restates the case for accounting and management research from a grounded theory perspective, and advocates its informed and more frequent application. Examines the intellectual foundations and key tenets of grounded theory in the context of researchers’ theoretical assumptions and methodological characteristics, discussed in relation to Laughlin’s (1995) classification schema. Pays particular attention to grounded theory assumptions and methods in relation to other interpretive paradigms such as symbolic interactionism, ethnomethodology and hermeneutics. Describes the basic principles and methods of grounded theory research, and presents potential applications to the accounting and management research arenas. Argues that rigorous grounded theory research can offer the accounting and management literatures unique understandings that provide additional perspectives to those already being offered by major schools of thought, and discusses implications of grounded theory for informing contemporary professional practice.

Corporate Social and Financial Performance: A Meta-Analysis

Abstract: Most theorizing on the relationship between corporate social/environmental performance (CSP) and corporate financial performance (CFP) assumes that the current evidence is too fractured or too variable to draw any generalizable conclusions. With this integrative, quantitative study, we intend to show that the mainstream claim that we have little generalizable knowledge about CSP and CFP is built on shaky grounds. Providing a methodologically more rigorous review than previous efforts, we conduct a meta-analysis of 52 studies (which represent the population of prior quantitative inquiry) yielding a total sample size of 33,878 observations. The meta-analytic findings suggest that corporate virtue in the form of social responsibility and, to a lesser extent, environmental responsibility is likely to pay off, although the operationalizations of CSP and CFP also moderate the positive association. For example, CSP appears to be more highly correlated with accounting-based measures of CFP than with market-based ...

The archaeology of knowledge

Abstract: We may not be able to make you love reading, but archaeology of knowledge will lead you to love reading starting from now. Book is the window to open the new world. The world that you want is in the better stage and level. World will always guide you to even the prestige stage of the life. You know, this is some of how reading will give you the kindness. In this case, more books you read more knowledge you know, but it can mean also the bore is full.

Misery Loves Companies: Rethinking Social Initiatives by Business:

Abstract: Companies are increasingly asked to provide innovative solutions to deep-seated problems of human misery, even as economic theory instructs managers to focus on maximizing their shareholders' wealt

The Human Side of Enterprise.

Abstract: \"What are your assumptions (implicit as well as explicit) about the most effective way to manage people?\" So began Douglas McGregor in this 1960 management classic. It was a seemingly simple question he asked, yet it led to a fundamental revolution in management. Today, with the rise of the global economy, the information revolution, and the growth of knowledge-driven work, McGregor's simple but provocative question continues to resonate-perhaps more powerfully than ever before. Heralded as one of the most important pieces of management literature ever written, a touchstone for scholars and a handbook for practitioners, The Human Side of Enterprise continues to receive the highest accolades nearly half a century after its initial publication. Influencing such major management gurus such as Peter Drucker and Warren Bennis, McGregor's revolutionary Theory Y-which contends that individuals are self-motivated and self-directed-and Theory X-in which employees must be commanded and controlled-has been widely taught in business schools, industrial relations schools, psychology departments, and professional development seminars for over four decades. In this special annotated edition of the worldwide management classic, Joel Cutcher-Gershenfeld, Senior Research Scientist in MIT's Sloan School of Management and Engineering Systems Division, shows us how today's leaders have successfully incorporated McGregor's methods into modern management styles and practices. The added quotes and commentary bring the content right into today's debates and business models. Now more than ever, the timeless wisdom of Douglas McGregor can light the path towards a management style that nurtures leadership capability, creates effective teams, ensures internal alignment, achieves high performance, and cultivates an authentic, value-driven workplace--lessons we all need to learn as we make our way in this brave new world of the 21st century.