Understanding risk disclosures as a function of social organisation: A neo-Durkheimian institutional theory-based study of Burmah Oil Company 1971–1976

This paper draws on neo-Durkheimian institutional theory to identify patterns of social relations within the Burmah Oil Company Limited (BOC) in the period 1971–1976 and to assess whether the risk perceptions and the approaches to risk management discussed within the risk disclosures for the BOC annual reports are consistent with the patterns of social relations. Using archival sources the dominant pattern of social relations in the period 1971–1973 is identified as hierarchical and in the period 1974–1976 as isolate; the change in the pattern of social relations resulting from the BOC tanker fleet crisis in 1974. Significantly, the annual report risk disclosures are found to be consistent with the dominant patterns of social relations. Much prior risk disclosure research has focused on examining the principal characteristics of risk disclosures and testing for associations between volumes of risk disclosures and firm characteristics. This study suggests neo-Durkheimian institutional theory may offer a causally-based explanation for annual report risk disclosures.     

对西方旅游社会学研究中新迪尔凯姆学说的分析与思考

旅游社会学研究自本世纪６０年代以来成为西方旅游研究的热点，并形成了众多不同的理论学派。新迪尔凯姆学说是其中颇有代表性的一种，对该学说的三个基本观点进行分析和思考后，可以认为新迪尔凯姆学说对旅游社会学的研究提供了新的视角和思路；同时，也存在一定的局限性，需要对其进行修正和完善。