Philanthropic forms of corporate social responsibility practices in a multinational company: Colonial and post-colonial perspectives

被引:0
作者
Momin, Mahmood [1 ]
Nurunnabi, Mohammad [2 ]
Hossain, Tareq [3 ]
Hoque, Zahirul [2 ]
机构
[1] Auckland Univ Technol, Dept Accounting, Auckland, New Zealand
[2] Prince Sultan Univ, Coll Business Adm, Dept Accounting, POB 66833, Riyadh 11586, Saudi Arabia
[3] Thammasat Univ, Thammasat Business Sch, Bangkok, Thailand
关键词
Bangladesh; corporate social responsibility (CSR); Max Weber; philanthropic ideals; ACCOUNTING HISTORY; REPORTING PRACTICES; CSR; BANGLADESH; FUTURE; PERCEPTIONS; DISCLOSURE; ECONOMIES; ROOTS; STATE;
D O I
10.1111/acfi.13322
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This paper explores how colonial and post-colonial philanthropic ideals shape a multinational shoe manufacturing company's corporate social responsibility (CSR) practices. We conducted a qualitative field study in Bangladesh, analysing semi-structured interviews and archival documents. The findings revealed significant and distinct variations in social, institutional, and political relationships across three historical periods: colonisation, state despotism, and capital imperialism. Notably, benevolence, elitism, socialist enterprise paternalism, and institutionalised strategic philanthropy ideals were found to dominate firm-level CSR practices. These findings suggest that colonial and post-colonial contexts can shape and ideologically frame philanthropic forms of CSR practices in organisations over time.
引用
收藏
页码:169 / 189
页数:21
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