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Título: The influence of institutional factors on corporate narratives: a thematic content analysis of Guinness
Autoría: Moreno, Alonso
Quinn, Martin
Resumen: This paper provides a thematic content analysis of the Chairman’s Statement of Arthur Guinness & Son Ltd over time. The analysis traces the evolution of the content over four distinct periods using a coding scheme developed from extant research. The objective is to study whether the corporate narratives change in line with the institutional factors over time. To interpret the results, we draw on an institutional theory-based lens to offer potential explanations of some of the change and stability noted. Institutions can constrain behaviour, but they can also support and empower agents to bring about change. The results of the longitudinal content analysis reveals some variations over time, but in general the content is relatively stable. This may be explained by the organisation itself being an institution that is sufficiently institutionalised so that corporate reporting remained relatively stable. This suggests Guinness may be an example of a strong institution over time. "The final, definitive version of this paper has been published in Accounting History, 2020, 25(3), 425-447, published by SAGE Publishing. Available online: https://doi.org/10.1177/1032373219881811. DOI: 10.1177/1032373219881811. Please cite the published version."
Palabras clave: Disclosure
institutional factors
thematic content analysis
Fecha de publicación: 28-nov-2019
Editorial: SAGE
Citación: Accounting History. 25(3), pp. 425-447
Aparece en las colecciones: DEFC-Artículos

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