Hållbarhetsredovisning av aktuella samhällsfenomen - En analys av #MeToo-rörelsens avtryck i svenska och brittiska hållbarhetsredovisningar
Sammanfattning: Purpose: Fundamentally the purpose is to study if the metoo-movement has affected sustainability accounting in Sweden and in the UK. Using national culture and institutional theories, the more general purpose of examining the relationship between social phenomenon and accounting is carried out. Methodology: The approach consists of three stages. Firstly, a quantitative content analysis of the data collected. Secondly, a pilot study testing our variables. Finally, tests of hypotheses, to ensure statistical accuracy of results. Theoretical perspectives: The study is based on CSR-theory, institutional theory and national culture theory. Empirical foundation: The study examines differences that has occurred within Swedish and UK accounting due to the social phenomenon the metoo-movement. The study is based on the largest public companies on the stock markets in respective countries and examines differences between years 2016 and 2017. Conclusions: Based on the results, a statistically significant difference is observed in Sweden. The metoo-movement seems to have affected accounting in Sweden. Significance is not observed in the UK, where the difference is slightly smaller. The results also indicate that differences in national culture seem to affect more than institutional differences in an issue of social phenomena and accounting.
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