Adv.Accounting Theory and Pract Essay Example | Topics and Well Written Essays - 1500 words

Adv.Accounting Theory and Pract - Essay Example I agree with Adams that the key motivation for corporate social and environmental reporting is to enhance corporate image and credibility with stakeholders. In her article, Adams offers an incomplete reason for what truly affects voluntary corporate social and environmental responsibility reporting. By focusing on the procedure of reporting and corporate outlooks, Adams attempts to find out what influences voluntary corporate reporting. However, similar to most empirical works, the precise reasons or explanations for the studied matter is open to reader interpretation (Harrison, Newholm, & Shaw, 2005, p. 213). According to Adams, variables under the internal reporting procedure comprises of organization chairperson, corporate social responsibility commission, and corporate social reporting (Adams, 2002, p. 224). These factors correspond to the basics of the accounting theory of usefulness. The external factors of corporate social responsibility that Adams uses could likely affect reporting, its level, and value. The significance of every variable differs across organizations and Adams makes this observation in her article. Two aspects that can potentially affect overall trends in corporate reporting are the degree of compulsory disclosure requirements and adjustments in stakeholder outlooks and principles (Thorne, Mahoney, and Manetti, 2014, p. 699). Considering the apparent threat to a company’s legitimacy makes Adams’ assertion about the main motivation of corporate reporting viable (Adams, 2002, p. 244). The article repeatedly calls this threat an organization’s permission to operate. Adams proves that this factor does in fact influence corporate reporting although frequently on a temporary basis. Adams is right about many accounting theories involving SEA and not giving any references to internal corporate factors. The process that Adams explains as which organizations report and the â€Å"attitudes

Question Assignment Example | Topics and Well Written Essays - 250 words - 3

Question - Assignment Example According to Fryberg et al., the negative impacts of exposure to the images of American Indians can be linked with their relative invisibility in the present American Indian society in the United States (216). Further, the researchers discovered in their study that American Indian mascots and other dominant representations of the Indian community in America have no positive relationships for positive construction of the identity of American Indian students. The authors present previous studies postulating that â€Å"American Indian mascots have harmful psychological consequences for the group that is caricaturized by the mascots† (216). Stereotypes usually culminate in negative impacts on self-esteem, identity and social dimension of minority groups. Many researchers have identified stereotyping as a major blow to people’s self-esteem, thus American Indian mascot images together with other dominant representations of the American Indian community may be accused of the low self-esteem and thwart identity construction of invisible American Indians. The negative consequence of American Indian mascots emanates from the fact that there are often few alternate American Indians, thus they suffice for generalizations made about the entire American Indian society. Fryberg, Stephanie A., Hazel Rose Markus, Daphna Oyserman, and Joseph M. Stone. "Of warrior chiefs and Indian princesses: The psychological consequences of American Indian mascots." Basic and Applied Social Psychology 30.3 (2008):