Analisis de los informes contables anuales como mecanismo de legitimacion de los bancos colombianos para el periodo 2011-2016.

Organizational legitimacy is related with the role played by business organizations within the social system, and it is a key concept of the institutional theory. Banks have a social function linked to the allocation of resources, thus, the legitimacy of commercial banks is linked to the social acceptance of their activities. On the other hand, legitimation is the process that the organizations, in particular commercial banks, could enact and develop by the actions that they do in order to affect relevant norms and values adopted by other groups and organizations. This research seeks to explore by means of a qualitative analysis how the annual accounting Reports are used by commercial banks in Colombia, as a legitimation mechanism during the period 2011-2016. We expect to find the discourse elements that each commercial bank has using to legitimate itself.