Organisational Analysis Assignment 1

Organisational Analysis Assignment 1
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Organisational Analysis Assignment 1
Given Paper 1
Cho, C. H., Laine, M., Roberts, R. W., & Rodrigue, M. (2015). Organized hypocrisy,
organizational façades, and sustainability reporting. Accounting, Organizations and Society,
40, 78-94.
Questio
n
In your lectures, four rationales for organisational analysis are described.
1 Critically discuss the argument presented by the author(s).
From the article, the authors have tried to argue that in the present scenario, it
has been noticed and identified that due to the expansion of the economic
related activities in the human society is going limited and due to the similar
aspect, there has been inclusion of debate that has been conducted to improve
the social issues and environmental issues from the society. As opined by the
different authors in the article, the sustainability related disclosure is ubiquitous
and it has been commented by the different authors that there is considerable
gap that exists among the talks which is inclusive of the sustainable reporting
practices. The major aspect of the entire journal article is relating to the
relationship between the society, accounting and organizations as all of them
are interrelated to one another and there has been usage of the different
legitimacy theories that has been used to improve the scenario.
2 What is the method - how do the author(s) convince their readers?
The data collection technique which have been used in the article, there are
different examples of the multinational organizations of United States have
been taken into consideration which is inclusive of annual statistics and reports
which is essential in collecting the data. Additionally, it can be identified that
the logical reasoning with questions which was basically conducted by the

Organisational Analysis Assignment 1
professional researchers which helped in keeping a balance between the
stakeholders and society. The different annual reports of the companies in US
assisted in handling the various problems that was on social environment and it
helped in understanding the issue accurately. With the help of the legitimacy
and signaling theory, it was being identified that there was huge contradiction
between the results which was relating to significance of the effects of the
various disclosures.
There was inclusion of other theories such as Stakeholder theory that assisted in
analysing the role of disclosures related to sustainability in the society. Various
insights have been provided to understand the relationship between
management of conflicts and facades appropriately.
3 Drawing on your answers from analysing Q (1) and (2), critically analyse and
match your analysis to the rational given in Lecture 1 for Organisational
Analysis
From the organizational analysis, it can be identified that the overall aspect of
the article helps in analysing the overall role of the sustainability that is
disclosed for the entire society. Additionally, it is inclusive of various facades
and hypocrisy that can prove to be advantageous for the corporates social
responsibility practices which can prove to be beneficial for analysing the
relationship between organizations, society and accounting.
From the entire analysis of the sustainability practices which have been
identified by the company, the following aspects are analysed:
 The different reports of sustainability assisted in gaining the different
insights as to improve the different environmental and social issues
 The proper relationship between the facades and role of hypocrisy on

Organisational Analysis Assignment 1
legitimacy can be analysed effectively. The last section is dealing with
the examples of oil and gas corporation that can provide brief overview
on managing various sustainability aspects of the overall research.
From the organizational analysis, it can be identified that the paradigm that has
been utilised in the article is Neohumanism paradigm which helps in realising
the potential of humans.