The Moral status of corporate political donations and the impact of disclosure

Shane V. Leong, James Hazelton, Cynthia Townley

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contribution

Abstract

Despite the controversy surrounding corporate political donations, many believe that the issues involved can be solved by implementing a relatively simple solution - appropriate disclosure. This study employs contemporary versions of utilitarian and liberal egalitarian moral frameworks to assess the moral status of corporate political donations and determine whether, morally speaking, disclosure makes a difference. The results of this study show that corporate donations have an unfavourable moral status, but surprisingly, not as unfavourable as many would imagine. Furthermore, whilst disclosure is indeed capable of improving moral status, an excessively demanding regime can be detrimental. This study specifies and recommends adopting a system of democratic risk management by strategically allocating public funding in a way that minimises the risk of donor influence and political inequality.
Original languageEnglish
Title of host publicationProceedings of the 6th Australasian conference for social and environmental accounting research
EditorsJames Guthrie, Geoffrey Frost, Matthew Egan, Sharron O'Neill, Abdul Razeed, Nonna Martinov-Bennie, Sandra van der Laan, Cornelia Beck, Jeffery Unerman, Amanda Ball, Markus Miln
Number of pages50
Publication statusPublished - 2007
EventAustralasian Conference on Social and Environmental Accounting Research (6th : 2007) - Sydney
Duration: 2 Dec 20074 Dec 2007

Conference

ConferenceAustralasian Conference on Social and Environmental Accounting Research (6th : 2007)
CitySydney
Period2/12/074/12/07

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    Leong, S. V., Hazelton, J., & Townley, C. (2007). The Moral status of corporate political donations and the impact of disclosure. In J. Guthrie, G. Frost, M. Egan, S. O'Neill, A. Razeed, N. Martinov-Bennie, S. van der Laan, C. Beck, J. Unerman, A. Ball, ... M. Miln (Eds.), Proceedings of the 6th Australasian conference for social and environmental accounting research