Entorno cultural y transparencia informativa

  1. Prado Lorenzo, José Manuel
  2. García Sánchez, Isabel María
Revista:
AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas

ISSN: 1577-2403

Año de publicación: 2011

Título del ejemplar: XVI Congreso AECA: Nuevo modelo económico: Empresas, Mercados y Culturas

Número: 95

Páginas: 85-88

Tipo: Artículo

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Otras publicaciones en: AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas

Referencias bibliográficas

  • AECA, 2010. Normalización de la información sobre responsabilidad social Corporativa, Comisión de Responsabilidad Social Corporativa, Docu-mento nº 7.
  • Aguilera, R.V.; Rupp, D.E.; Williams, C.A.; Ganapathi, J.,2007. “Puttingthe S back in corporate social responsibility: a multilevel theory of socialchange in organizations”, Academy of Management Review,32 (3): 836-863.
  • Barkemeyer, R.,2007. Beyond Compliance-Below Expectations?Cross-border CSR, Development and the UN Global Compact, CorporateResponsibility Research Conference, http://www.crrconference.org/downloads/crrc2007barkemeyer.pdf.
  • Baskin, J. 2006. “Corporate Responsibility in Emerging Markets”, The Journal of Corporate Citizenship,Winter, 24: 29-47.
  • Chen, S.; Bouvain, P. 2008. “Is corporate responsibility converging? Acomparison of corporate responsibility reporting in USA, UK, Australiaand Germany”, Journal of Business Ethics,87: 299-317.
  • Gray, R. H.; Kouhy, R.; Lavers, S.1995. “Methodological themes: constructing a research database of social and environmental reporting by UK companies”, Accounting, Auditing and Accountability Journal,8 (2): 78-101.
  • Gray, R.H.; Owen, D.L.; Maunders, K.T.1987. Corporate social reporting:Accounting & Accountability,Prentice-Hall, Hemel Hempstead.
  • Hess, D. 2008. “The Three Pillars of Corporate Social Reporting as NewGovernance Regulation: Disclosure, Dialogue and Development”,Business Ethics Quarterly,18 (4): 447-482.
  • Hofstede, G.H. 1983. “The cultural relativity of organizational practices and theories”, Journal of International Business Studies,76-88.
  • Hofstede, G.H.2001. Culture's Consequences, Comparing Values, Behaviors, Institutions, and Organizations Across Nations.Sage Publications,Thousand Oaks.
  • Hofstede, G.; Hofstede G. J.2005. Cultures and Organizations: Softwareof the Mind, 2nd Edition, McGraw Hill, New York, NY.
  • Jamali, D.; Mirshak, R.2006. “Corporate Social Responsibility (CSR):Theory and Practice in a Developing Country Context”, Journal ofBusiness Ethics 72: 243–262.
  • Mathews, M.R. 1993. Socially Responsible Accounting, Chapman & Hall,London.
  • Rodríguez Fernández, J.M.2003. El gobierno de la empresa: un enfoque alternativo, Akal Economía Actual, Madrid.
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