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«Abstract This paper revisits the debate on the units of Content Analysis (CA) for the purposes of Corporate Social Reporting (CSR) research and also ...»

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Unerman, J. (2003), “Enhancing Organizational Global Hegemony with Narrative Accounting Disclosures: An Early Example”, Accounting Forum, Vol. 27, No 4, pp. 425-448.

Unerman, J and Bennett, M. (2004), “Increased Stakeholder Dialogue and the Internet: Towards Greater Corporate Accountability or Reinforcing Capitalist Hegemony?” Accounting, Organizations and Society, Vol. 29, pp. 685-707.

Unerman, J and O‟Dwyer, B. (2006), “Theorising Accountability for NGO Advocacy”, Accounting, Auditing & Accountability Journal, Vol. 19, No 3, pp.

349-376.

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Webb, E and Roberts, K H. (1969), “Unconventional Uses of Content Analysis in Social Science”, in G. Gerbner, O R. Holsti, K. Krippendorff, W J. Paisley and P J. Stone (Eds), The Analysis of Communication Content: Developments in Scientific Theories and Computer Techniques, John Wiley and Sons, New York, pp. 319-332.

Weber, R P. (1985), Basic Content Analysis, 07-049 Sage university paper, Sage, Beverly Hills, CA.

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Weber, R. (2004), “Editor‟s Comments: The Rhetoric of Positivism Versus Interpretivism: A Personal View”, Management Information Systems (MIS) Quarterly, Vol. 28, No 1, pp. iii-xii.

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- 57 Williams, S M. (1999), “Voluntary Environmental and Social Accounting Disclosure Practices in the Asia-Pacific Region: An International Empirical Test of Political Economy Theory”, The International Journal of Accounting, Vol. 34, No 2, pp. 209-238.

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Wiseman, J. (1982), “An Evaluation of Environmental Disclosures made in Corporate Annual Reports”, Accounting, Organizations and Society, Vol. 7, No 1, pp. 53Woodward, D and Woodward, T. (2001), “The Case for a Political Economy of Accounting: A Critique of the Arguments”, Conference Proceedings, British Accounting Association Conference, Nottingham, 26 – 28 March.

Woodward, D, Edwards, P and Birkin, F. (2001), “Some Evidence on Executives‟ Views of Corporate Social Responsibility”, British Accounting Review, Vol. 33, pp. 357 – 397.

Yamagami, T and Kokubu, K. (1991), “A Note on Corporate Social Disclosure in Japan”, Accounting, Auditing and Accountability Journal, Vol. 4, No 4, pp. 32Yin, R K. (1989), Case Study Research: Design and Methods, Rev. Ed., Sage, Newbury Park, CA.

Yin, R K. (2003), Case Study Research: Design and Methods, 3rd Ed., Sage, Thousand Oaks, CA.

Zain, M M. (1999), Corporate Social Reporting in Malaysia: The Current State of the Art and Future Prospects, Doctoral Thesis, University of Sheffield.

Zéghal, D and Ahmed, S A. (1990), “Comparison of Social Responsibility Information Disclosure Media Used by Canadian Firms”, Accounting, Auditing and Accountability Journal, Vol. 3, No 1, pp. 38-53.

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