How Accountants Perceive and Construe the Intention to Disclose Social Responsibility Information: A Study of Kenyan Companies

Muturi Wachira; Devi Jankowicz

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How Accountants Perceive and Construe the Intention to Disclose Social Responsibility Information: A Study of Kenyan Companies

机译：会计师如何感知和解释披露社会责任信息的意图：肯尼亚公司的研究

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This study which was exploratory in nature was aimed at examining the perception, constructs and intentions of accountants to disclose social responsibility information. Disclosure indices were used to determine the current Corporate Social Disclosures (CSD) practices of listed companies in Kenya and to classify companies as high disclosure companies and low disclosure companies, while repertory grid technique was used determine how accountants perceive and construe intention to disclose CSD. Interviews were conducted with accountants from both high disclosure and low disclosure companies. The repertory grid data were analysed in two stages: individual cases analysis and cross-cases analysis. The individual case were analysed using the principal component analysis. For the cross-cases analysis, content analysis was used to categorize constructs based on their expressed meaning. It was found that the reputation of the company is the main motivation for high disclosure companies to disclose social responsibility information and institutional factors were the main motivation for low disclosure companies. It is recommended that regulation and standardisation of CSD can make it more useful for decision-making by various stakeholders. Key words: Corporate Social Disclosure, Repertory grid, Legitimacy theory, Stakeholder theory.

机译：本研究旨在旨在审查会计师的感知，构建和意图披露社会责任信息。披露指标用于确定当前的企业社会披露（CSD）在肯尼亚上市公司的实践，并将公司归类为高披露公司和低披露公司，而再次网格技术被使用确定会计师如何感知和解释披露CSD的意图。采访是通过高披露和低披露公司的会计师进行的。在两个阶段分析了再试核网格数据：单个案例分析和跨案例分析。使用主成分分析分析单个案例。对于跨案例分析，内容分析用于根据其表达的含义对构建进行分类。有人发现，公司的声誉是高披露公司透露社会责任信息和制度因素的主要动机是低披露公司的主要动力。建议CSD的规定和标准化可以使各种利益攸关方的决策更有用。关键词：企业社会披露，曲线，合法性理论，利益相关者理论。

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《European Journal of Business and Management》 |2017年第9期|共16页
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Muturi Wachira; Devi Jankowicz;
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How Accountants Perceive and Construe the Intention to Disclose Social Responsibility Information: A Study of Kenyan Companies

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