Question 1

Which of the following is true about substantive management techniques of legitimation?

Accepted Answer

A)  It does not actually reflect any real change in activities. 
B)  Corporate behaviour is portrayed in a manner to 'appear consistent with social values and expectations'. 
C)  It involves real, material change in organisational goals, structures, and processes or socially institutionalized practices. 
D)  Companies may publish policies on various issues including the environment but not enforce or set in place mechanisms for the full adoption of such policies. 
A)  It does not actually reflect any real change in activities. 
B)  Corporate behaviour is portrayed in a manner to 'appear consistent with social values and expectations'. 
C)  It involves real, material change in organisational goals, structures, and processes or socially institutionalized practices. 
D)  Companies may publish policies on various issues including the environment but not enforce or set in place mechanisms for the full adoption of such policies.

Question 2

Which of the following statement is false?

Accepted Answer

A)  Legitimacy Theory, Stakeholder Theory and Institutional Theory are all examples of 'systems-oriented theories'. 
B)  A systems-oriented view of the organisation and society focuses on the role of information and disclosure in the relationship between organisations, the State, individuals and groups. 
C)  Within a systems-based perspective, the entity is assumed to be influenced by, and in turn to have an influence on, the society in which it operates. 
D)  Within Legitimacy Theory, Stakeholder Theory and Institutional Theory, accounting disclosure policies are not considered to constitute a strategy to influence the organisation's relationships with the other parties with which it interacts. 
A)  Legitimacy Theory, Stakeholder Theory and Institutional Theory are all examples of 'systems-oriented theories'. 
B)  A systems-oriented view of the organisation and society focuses on the role of information and disclosure in the relationship between organisations, the State, individuals and groups. 
C)  Within a systems-based perspective, the entity is assumed to be influenced by, and in turn to have an influence on, the society in which it operates. 
D)  Within Legitimacy Theory, Stakeholder Theory and Institutional Theory, accounting disclosure policies are not considered to constitute a strategy to influence the organisation's relationships with the other parties with which it interacts.

Question 3

An organisation disclosing social and environmental information because a competitor was gaining a competitive advantage by doing so,is an example of:

Accepted Answer

A)  Mimetic isomorphism 
B)  Coercive isomorphism 
C)  Normative isomorphism 
D)  None of the given options are correct. 
A)  Mimetic isomorphism 
B)  Coercive isomorphism 
C)  Normative isomorphism 
D)  None of the given options are correct.

Question 4

Empirical findings consistent with Legitimacy Theory would be increased disclosure of:

Accepted Answer

A)  Environmental good news, immediately following prosecutions for breaches of environmental standards 
B)  Environmental bad news, immediately following prosecutions for breaches of environmental standards 
C)  Environmental good news, immediately preceding prosecutions for breaches of environmental standards 
D)  Environmental bad news, immediately preceding prosecutions for breaches of environmental standards 
A)  Environmental good news, immediately following prosecutions for breaches of environmental standards 
B)  Environmental bad news, immediately following prosecutions for breaches of environmental standards 
C)  Environmental good news, immediately preceding prosecutions for breaches of environmental standards 
D)  Environmental bad news, immediately preceding prosecutions for breaches of environmental standards

Question 5

The moral perspective of Stakeholder Theory holds that all stakeholders have the right to be treated fairly by an organisation:

Accepted Answer

A)  Provided this improves the organisation's financial performance 
B)  Regardless of the impact on the organisation's financial performance 
C)  Because, in the long run, this will improve the organisation's financial performance 
D)  None of the given options are correct. 
A)  Provided this improves the organisation's financial performance 
B)  Regardless of the impact on the organisation's financial performance 
C)  Because, in the long run, this will improve the organisation's financial performance 
D)  None of the given options are correct.

Question 6

The difference between 'classical' and 'bourgeois' political economy theory is that:

Accepted Answer

A)  'Classical' political economy theory explicitly considers class conflict and the role of the state in its analysis, while 'bourgeois' political economy theory does not. 
B)  'Bourgeois' political economy theory explicitly considers class conflict and the role of the state in its analysis, while 'classical' political economy theory does not. 
C)  'Classical' political economy theory is a normative theory, whereas bourgeois' political economy theory is a positive theory. 
D)  'Bourgeois' political economy theory is a normative theory, whereas 'classical' political economy theory is a positive theory. 
A)  'Classical' political economy theory explicitly considers class conflict and the role of the state in its analysis, while 'bourgeois' political economy theory does not. 
B)  'Bourgeois' political economy theory explicitly considers class conflict and the role of the state in its analysis, while 'classical' political economy theory does not. 
C)  'Classical' political economy theory is a normative theory, whereas bourgeois' political economy theory is a positive theory. 
D)  'Bourgeois' political economy theory is a normative theory, whereas 'classical' political economy theory is a positive theory.

Question 7

Which of the following hypotheses,proposed by DiMaggio and Powell (1983),do not relate to coercive or mimetic isomorphism?

Accepted Answer

A)  The greater the dependence of an organisation on another organisation, the more similar it will become to that organisation in structure, climate and behavioural focus. 
B)  The greater the centralisation of organisation A's resource supply, the greater the extent to which organisation A will change isomorphically to resemble the organisations on which it depends for resources. 
C)  The greater the reliance on academic credentials in choosing managerial and staff personnel, the greater the extent to which an organisation will become like other organisations in its field. 
D)  The more ambiguous the goals of an organisation, the greater the extent to which the organisation will model itself after organisations that it perceives to be successful. 
A)  The greater the dependence of an organisation on another organisation, the more similar it will become to that organisation in structure, climate and behavioural focus. 
B)  The greater the centralisation of organisation A's resource supply, the greater the extent to which organisation A will change isomorphically to resemble the organisations on which it depends for resources. 
C)  The greater the reliance on academic credentials in choosing managerial and staff personnel, the greater the extent to which an organisation will become like other organisations in its field. 
D)  The more ambiguous the goals of an organisation, the greater the extent to which the organisation will model itself after organisations that it perceives to be successful.

Question 8

Which of the following is false?

Accepted Answer

A)  Isomorphism refers to the adaptation of an institutional practice by an organisation. 
B)  Normative isomorphism refers to when organisations adopt particular institutional practices. 
C)  Coercive isomorphism refers to when organisations change their practices due to stakeholder pressure. 
D)  Mimetic isomorphism refers to when organisations copy the institutional practices of other organisations for competitive advantage practices. 
A)  Isomorphism refers to the adaptation of an institutional practice by an organisation. 
B)  Normative isomorphism refers to when organisations adopt particular institutional practices. 
C)  Coercive isomorphism refers to when organisations change their practices due to stakeholder pressure. 
D)  Mimetic isomorphism refers to when organisations copy the institutional practices of other organisations for competitive advantage practices.

Question 9

According to Lindblom (1994),which of the following strategies can an organisation adopt when it perceives that its legitimacy is in question because its actions or operations are at variance with society's expectations and values?

Accepted Answer

A)  Seek to educate and inform its 'relevant public' about actual changes in the organisation's performance and activities. 
B)  Seek to change the perceptions that 'relevant public' have of the organisation's performance and activities. 
C)  Seek to manipulate perception by deflecting attention from the issue of concern onto other issues to demonstrate how the organisation has fulfilled social expectations. 
D)  All of the given options are correct. 
A)  Seek to educate and inform its 'relevant public' about actual changes in the organisation's performance and activities. 
B)  Seek to change the perceptions that 'relevant public' have of the organisation's performance and activities. 
C)  Seek to manipulate perception by deflecting attention from the issue of concern onto other issues to demonstrate how the organisation has fulfilled social expectations. 
D)  All of the given options are correct.

Which of the following is true about substantive management techniques of legitimation?

Which of the following statement is false?

An organisation disclosing social and environmental information because a competitor was gaining a competitive advantage by doing so,is an example of:

Empirical findings consistent with Legitimacy Theory would be increased disclosure of:

The moral perspective of Stakeholder Theory holds that all stakeholders have the right to be treated fairly by an organisation:

The difference between 'classical' and 'bourgeois' political economy theory is that:

Which of the following hypotheses,proposed by DiMaggio and Powell (1983),do not relate to coercive or mimetic isomorphism?

Which of the following is false?

According to Lindblom (1994),which of the following strategies can an organisation adopt when it perceives that its legitimacy is in question because its actions or operations are at variance with society's expectations and values?

Introduction to Financial Accounting Theory

The Financial Reporting Environment

The Regulation of Financial Accounting

International Accounting

Measurement Issues: Accounting for the Effects of Changing Prices and Market Conditions

Normative Theories of Accounting: The Case of Conceptual Framework Projects

Positive Accounting Theory

Extending Corporate Accountability: The Incorporation of Social and Environmental Factors Within External Reporting

Reactions of Capital Markets to Financial Reporting

Reactions of Individuals to Financial Reporting: An Examination of Behavioural Research in Accounting

Critical Perspectives of Accounting

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Exam 8: Unregulated Corporate Reporting Decisions: Considerations of Systems-Oriented Theories

Which of the following is true about substantive management techniques of legitimation?

Which of the following statement is false?

An organisation disclosing social and environmental information because a competitor was gaining a competitive advantage by doing so,is an example of:

Empirical findings consistent with Legitimacy Theory would be increased disclosure of:

The moral perspective of Stakeholder Theory holds that all stakeholders have the right to be treated fairly by an organisation:

The difference between 'classical' and 'bourgeois' political economy theory is that:

Which of the following hypotheses,proposed by DiMaggio and Powell (1983),do not relate to coercive or mimetic isomorphism?

Which of the following is false?

According to Lindblom (1994),which of the following strategies can an organisation adopt when it perceives that its legitimacy is in question because its actions or operations are at variance with society's expectations and values?

Introduction to Financial Accounting Theory

The Financial Reporting Environment

The Regulation of Financial Accounting

International Accounting

Measurement Issues: Accounting for the Effects of Changing Prices and Market Conditions

Normative Theories of Accounting: The Case of Conceptual Framework Projects

Positive Accounting Theory

Extending Corporate Accountability: The Incorporation of Social and Environmental Factors Within External Reporting

Reactions of Capital Markets to Financial Reporting

Reactions of Individuals to Financial Reporting: An Examination of Behavioural Research in Accounting

Critical Perspectives of Accounting

Filters