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Accounting for Diversity: An Eye on the Listed Companies
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2017 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

During the last years “Accounting for Diversity” has become a trendy concept, around which the research interest of scholars and the reports published by of the top rated accounting firms have been increasingly evolving. In this paper, the term “Accounting for Diversity” has been addressed within the societal context of the stakeholder concept, in attempt to explore how the Swedish listed companies account for and communicate the demographic diversity of their society constituents in their disclosure means.

In order to achieve this purpose, a quantitative approach has been conducted using a content analysis of the disclosed pictures, drawings and symbols in the annual reports and websites of the companies listed on the Swedish Stock Exchange (Nasdaq Stockholm). The data collected was then statistically analysed through a two-step cluster analysis.

The empirical results show a preference for companies to use pictures in disclosing demographic attributes and diversity rather than symbols and drawings. Moreover, companies were found to prefer using their annual reports in disclosing the demographic diversity than their websites. Furthermore and regarding the companies’ behaviour in disclosing demographic diversity; large companies, belonging to high sensitive industries, were found to disclose higher levels of demographic diversity in their disclosure means, than the other small ones belonging to less sensitive industries. The results also show that companies belonging to different industries tend to mostly follow a convergent behaviour in accounting for diversity. Thus, it has been concluded that; the companies’ size seems to play a significant role in diverging and converging the companies’ behaviour in accounting for the demographic diversity in their disclosure means, while industry was not found to play a significantly salient role in that. 

Place, publisher, year, edition, pages
2017. , 98 p.
Keyword [en]
Disclosure, annual reports, websites, pictures, symbols, drawings, demographic diversity, age, gender, ethnicity, communication, signalling, accounting, stakeholder
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-16862OAI: oai:DiVA.org:hkr-16862DiVA: diva2:1108119
Subject / course
Accounting and auditing
Presentation
(English)
Supervisors
Examiners
Available from: 2017-06-15 Created: 2017-06-12 Last updated: 2017-06-15Bibliographically approved

Open Access in DiVA

Fulltext(2303 kB)31 downloads
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf