{"id":{"repo_id":"uiuc","oai_identifier":"oai:www.ideals.illinois.edu:2142/71383"},"canonical_url":"https://search.dev.ndltd.org/etd/uiuc/oai:www.ideals.illinois.edu:2142/71383","repository":{"repo_id":"uiuc","name":"University of Illinois - Urbana-Champaign","base_url":"https://www.ideals.illinois.edu/oai-pmh"},"display":{"title":"Qualitative Research Into the Nature of the Institutional Investor User Model for Corporate Social Disclosure: Toward a Theory","abstract":"While corporate social accounting has been a topic of research in accounting for nearly two decades, little progress has been made toward the resolution of some basic issues. This research project approaches the topic at a very fundamental level and is intended to provide insight necessary for the development of a cohesive theory of corporate social disclosure.","abstract_html":"While corporate social accounting has been a topic of research in accounting for nearly two decades, little progress has been made toward the resolution of some basic issues. This research project approaches the topic at a very fundamental level and is intended to provide insight necessary for the development of a cohesive theory of corporate social disclosure.","abstract_has_math":false,"creators":["Lindblom, Cristi Kay"],"institution":"University of Illinois at Urbana-Champaign","degree_name":"Ph.D.","degree_level":"Dissertation","degree_discipline":"Accountancy","degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2014,"date_issued":"2014-12-16T06:41:12Z","date_published":"2014-12-16T06:41:12Z","updated_at":"2026-07-22T22:26:04Z","subjects":["Business Administration, Accounting"],"languages":[],"rights":[],"rights_urls":[],"identifier_entries":[{"key":"dc:identifier","label":"Identifier","values":["(UMI)AAI8409987"],"render_values":[{"text":"(UMI)AAI8409987","href":null,"code":true}]}]},"links":{"outbound_url":"http://hdl.handle.net/2142/71383","outbound_label":"Handle","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Lindblom, Cristi Kay"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2014-12-16T06:41:12Z","10000-01-01","1983"]},{"key":"dc:type","label":"Dc Type","values":["text"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Accountancy"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Dissertation"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Ph.D."]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["University of Illinois at Urbana-Champaign"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Business Administration, Accounting"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["http://hdl.handle.net/2142/71383","(UMI)AAI8409987"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["While corporate social accounting has been a topic of research in accounting for nearly two decades, little progress has been made toward the resolution of some basic issues. This research project approaches the topic at a very fundamental level and is intended to provide insight necessary for the development of a cohesive theory of corporate social disclosure.","Five aspects of an investor's user model are defined: Criteria for action, action alternatives, criteria for responsibility, criteria for comparison, and levels of measurement. Each of these aspects is then investigated via the collection of documentary and field evidence for a group of institutional investors consisting of religious organizations, foundations, universities, banks, and insurance companies. The documentary evidence was collected primarily from original documents of the organizations. The field evidence was collected via a mail questionnaire sent to the chief financial officer of the organizations included in the sample.","Among the conclusions of this research are that there appears to be a wider range of actions considered by institutional investors than has previously been recognized in the accounting literature, investment management on an ongoing basis appears to be a more likely basis for institutional investor interest in corporate social disclosure than the acquisition decision, and institutional investors exhibit mixed criteria for the decisions of whether to express social concerns through their investments. The investigation revealed that much of the prior empirical research on this topic may have assumed an incomplete user model which, in turn, may have implications for the interpretation of the results. While investigating the user model of institutional investors with respect to corporate social disclosure, this research did not attempt to develop a full user model but, rather, takes the position that such a development is necessarily an incremental research undertaking.","Made available in DSpace on 2014-12-16T06:41:12Z (GMT). No. of bitstreams: 1 8409987.pdf: 15331580 bytes, checksum: 55ce362490c18a8570d6c1b2d11bd663 (MD5) Previous issue date: 1983","Embargo set by: Seth Robbins for item 71549 Lift date: Forever Reason: Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs","Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs","U of I Only","449 p.","Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1983."]},{"key":"dc:title","label":"Title","values":["Qualitative Research Into the Nature of the Institutional Investor User Model for Corporate Social Disclosure: Toward a Theory"]}]}],"canonical_facts":{"dc:creator":["Lindblom, Cristi Kay"],"dc:date":["2014-12-16T06:41:12Z","10000-01-01","1983"],"dc:description":["While corporate social accounting has been a topic of research in accounting for nearly two decades, little progress has been made toward the resolution of some basic issues. This research project approaches the topic at a very fundamental level and is intended to provide insight necessary for the development of a cohesive theory of corporate social disclosure.","Five aspects of an investor's user model are defined: Criteria for action, action alternatives, criteria for responsibility, criteria for comparison, and levels of measurement. Each of these aspects is then investigated via the collection of documentary and field evidence for a group of institutional investors consisting of religious organizations, foundations, universities, banks, and insurance companies. The documentary evidence was collected primarily from original documents of the organizations. The field evidence was collected via a mail questionnaire sent to the chief financial officer of the organizations included in the sample.","Among the conclusions of this research are that there appears to be a wider range of actions considered by institutional investors than has previously been recognized in the accounting literature, investment management on an ongoing basis appears to be a more likely basis for institutional investor interest in corporate social disclosure than the acquisition decision, and institutional investors exhibit mixed criteria for the decisions of whether to express social concerns through their investments. The investigation revealed that much of the prior empirical research on this topic may have assumed an incomplete user model which, in turn, may have implications for the interpretation of the results. While investigating the user model of institutional investors with respect to corporate social disclosure, this research did not attempt to develop a full user model but, rather, takes the position that such a development is necessarily an incremental research undertaking.","Made available in DSpace on 2014-12-16T06:41:12Z (GMT). No. of bitstreams: 1 8409987.pdf: 15331580 bytes, checksum: 55ce362490c18a8570d6c1b2d11bd663 (MD5) Previous issue date: 1983","Embargo set by: Seth Robbins for item 71549 Lift date: Forever Reason: Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs","Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs","U of I Only","449 p.","Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1983."],"dc:identifier":["http://hdl.handle.net/2142/71383","(UMI)AAI8409987"],"dc:subject":["Business Administration, Accounting"],"dc:title":["Qualitative Research Into the Nature of the Institutional Investor User Model for Corporate Social Disclosure: Toward a Theory"],"dc:type":["text"],"thesis:degree_discipline":["Accountancy"],"thesis:degree_level":["Dissertation"],"thesis:degree_name":["Ph.D."],"thesis:institution_name":["University of Illinois at Urbana-Champaign"]},"updated_at":"2026-07-22T22:26:04Z"}