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: an examination of the David Bebbington thesis.
Bebbington suggested, reading the “To be or not to be” speech from a book, using it, literally, as a stage prop to bemuse the spyers-on, convince them of his now-become-suicidal-madness....
The main motivation for corporate [social and environmental] reporting … is to enhance corporate image and credibility with stakeholders (Adams, 2002: 244-245). Do you agree? Use a variety of accounting theories to respond to Adams (2002) statement.
You need to demonstrate the application of a range of accounting theories to answer the essay question. You are expected to read around the subject and will be rewarded, if you refer to journal articles or other authoritative sources of information to support your arguments.
Suggested background reading:
A good starting point is the lists of references at the end of the relevant chapters in the two main textbooks. You may also want to read the following journal articles, but please bear in mind that this list is not exhaustive.
Adams, C. (2002), Internal organisational factors influencing corporate social and ethical reporting beyond theorising, Accounting, Auditing, and Accountability Journal, Vol. 15 No. 2, pp. 223-250.
Bebbington, J., Larringa-Gonzalez, C., and Moneva, J. (2008), Corporate social responsibility reporting and reputation risk management. Accounting, Auditing, and Accountability Journal, Vol. 21 No. 3, pp. 337-361.
Brennan, N. M. and Merkl-Davies, D. M. (2013), Accounting Narratives and Impression management, In: Jackson, L., Davison, J., and Craig, R. (eds.), Routledge Companion to Communication in Accounting. Routledge, pp. 109-132. (on blackboard)
Deegan, C. and Rankin, M. (1996), An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority, Accounting, Auditing, and Accountability Journal, Vol. 9 No. 2, pp. 50-67.
Hooghiemstra, R. (2000), Corporate communication and impression management New perspectives why companies engage in corporate social reporting, Journal of Business Ethics, Vol. 27 No. 1-2, pp. 55-68.
Mahoney, L.S., Thorne, L., Cecil, L., and LaGore, W. (2013), A research note on standalone corporate social responsibility reports: Signaling or greenwashing?, Critical Perspectives on Accounting, Vol. 24 No. 4-5, pp. 350-359.
Merkl-Davies, D. M. and Brennan, N. M. (2011), A Conceptual Framework of Impression Management: New insights from psychology, sociology, and critical perspectives, Accounting and Business Research, Vol. 41 No. 5, pp. 415-437.
Moir, L. (2001), What do we mean by corporate social responsibility?, Corporate Governance, Vol. 1 No. 2, pp. 16-22.
Thorne, L., Mahoney, L.S. and Manetti, G. (2014), Motivations for issuing standalone CSR reports: a survey of Canadian firms, Accounting, Auditing, and Accountability Journal, Vol. 27 No. 4, pp. 686-714.
bebbington thesis family and consumer sciences coursework
Of course, a review of a monograph of this nature immediately raises questions as to what type of revivals are being considered and how revival is being defined. In this volume, the author’s over-riding concern is with revival among evangelicals. He does, nevertheless, recognise that non-evangelical groups had their own variants of revivalism (the Anglo-Catholics being one example). Unlike other commentators on revivals, Professor Bebbington is aware of the fact that various self-confessed evangelicals were not entirely committed to all forms of popular revivalism. Recognition of this, however, does not obscure the general principle that revival was at the core of evangelical Protestant identity throughout the Victorian era. In terms of definition, revivals were usually considered to be periods when the church received a special outpouring of the Holy Spirit, which resulted in the revitalisation of the church and the conversion of sinners to Christ. It is helpful that Professor Bebbington’s opening chapter (‘The trajectory of revival’) includes an interesting taxonomy of how revival was defined in various traditions. He claims that revival, in the modern sense, was a discovery of Scottish Presbyterianism in the 17th century. It is argued that these revivals were orderly, carefully controlled by the parish minister, and whenever excitement did threaten to break out it was quickly restrained. Other patterns of revival subsequently emerged, often associated with Methodism, which stressed the need for immediate conversion and permitted uninhibited self-expression. During the 19th century, such separate denominational approaches did not remain intact; instead there was a process of synthesis as a result of the exuberance at Kentucky in 1801 and the emergence of Charles G. Finney’s new measures. Professor Bebbington argues that this led to the rise of a homogeneous evangelical approach to awakenings, which retained many features of Methodist revivalism, but also attracted people from other denominations owing to their common evangelicalism.
Victorian Religious Revivals contributes significantly to the historiographical debate concerning the interpretation of the revival phenomenon. The first ideological outlook that the author critiques is the providentialist school of history, often associated with J. Edwin Orr’s work on revivals. Professor Bebbington does not dispute the validity of appealing to the supernatural, but the failure of historians belonging to this school to adopt a sufficiently analytical method. In particular, he suggests that Dr Orr spent too much time focusing on what revivals had in common, rather than what distinguished them. On the other hand, a more recent contributor to this school of thought, Iain H. Murray, has argued that the failure to account for the supernatural explains why historians have been unable to elucidate the difference between the revivals associated with the First Great Awakening and the revivalism associated with Charles G. Finney. The historical theologian, R. Scott Clark, has noted that this perspective effectively poisons the well by assuming what it has not proved. It presumes that one cannot come to the conclusion that revivals have been unhelpful to the church if one is a believer in providence. This perspective is self-defeating, because surely the revivals which Mr Murray designates as spurious also came about in the providence of God as well. Thus it is inadequate to appeal to providence in order to determine which revivals are good or bad. This observation further confirms the analysis of the ecclesiastical historian and Reformed scholar, Carl Trueman. In his recent book on historical method, Histories and Fallacies, Professor Trueman refers to the 9/11 attacks as an example of the insufficiency of appealing to providence to explain the secondary causes of historical events. He states, ‘[m]ost believers in providence, when pushed, would agree that all things are providential; thus, if the Twin Towers had not been attacked that day, it would still have been providential’. Hence the recognition of divine providence as the universal cause of why everything happens does not tell us why specific historical episodes occurred in the way that they did, which is what the historian has to do when analysing particular events.
Thereza R S bebbington thesis Bebbington
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