Employee Voice through Open-Book Accounting: The Benefits of Informational Transparency

Timming, Andrew R.; Brown, Ross

doi:10.1080/0969160x.2015.1022196

Cited by 9 publications

(11 citation statements)

References 38 publications

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“…Open book accounting in employee‐owned firms is the process of making financial information both available and accessible to employees within a firm — such informational transparency often features in firms with very high levels of employee participation (Timming and Brown ).…”

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confidence: 99%

Buying into Capitalism? Employee Ownership in a Disconnected Era

Brown

McQuaid

Raeside

et al. 2018

Brit J Industrial Rel

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This article considers whether employee ownership mitigates the negative workplace outcomes identified by the Disconnected Capitalism Thesis (DCT).Drawing on a programme of in-depth interviews with workers and managers in employee-owned businesses (EOBs), the article reveals how they are partially insulated from the vicissitudes endemic within contemporary capitalism. In contrast to the workplace outcomes envisaged within the DCT, these firms are characterized by strong workforce participation, high levels of employment security, active employee engagement and strong levels of employee creativity. Not only are these features beneficial for productivity and firm performance, they generate a form of 'connected' capitalism, partially offsetting wider negative systemic forces at play in the economy.

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confidence: 99%

Buying into Capitalism? Employee Ownership in a Disconnected Era

Brown

McQuaid

Raeside

et al. 2018

Brit J Industrial Rel

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“…Prior research has drawn attention to how particular accounting tools may serve particular understandings of SEs, drawing attention to the risk of disabling rather than enabling the social values (Gibbon and Dey 2011;Vik 2017). Then again, accounting may serve to strengthen organisational purpose (Chenhall, Hall, and Smith 2013) and to enable stakeholder engagement and social values through socialising forms of giving an account (Kleinhans, Bailey, and Lindbergh 2019;Oakes and Young 2008;Roberts 2001;Timming and Brown 2015).…”

Section: Conclusion and Discussionmentioning

confidence: 99%

Roles of Accounting for the Contested Terrain of Social Enterprises

Mäkelä

2021

Social and Environmental Accountability Journal

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Social enterprises are organisations that employ commercial strategies to deliver societal impact, rather than shareholder value, and may play an important role in the transition to a more socially sustainable society. However, social entrepreneurship has become a contested terrain due to its ambiguous identity and ideology. This study maintains that accounting plays a role in the development of social enterprises due to its ability to shape the domain of economic operation. Using interview data obtained from the key actors in Finland, this study identifies and analyses perceptions of the roles of accounting for social enterprises. Overall, the study highlights the ambiguities related to accounting for social enterprises and draws attention to the plural roles of accounting. It encourages opening up the processes of defining the principles and tools for accounting for social enterprises, arguing that such decisions may have broader organisational and societal implications.

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“…& Reynolds 2004:7), a point replicated by andTimming and Brown (2015). While, conversely, Chevallier found a lack of "financial competencies" (2011:5) in cooperative members.…”

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confidence: 89%

“…This emphasis on business-focused training is replicated by training in the formal responsibilities of being a business owner, through the mention of training (or lack of training) in running a business. The focus is placed on commercial skills such as training for business literacy and mediation (Kaarsemaker and Poutsma, 2006) and ‘continuous education for members [to] be able to understand the financial situation of the coop’ (Lawless and Reynolds, 2004: 7), a point replicated by Timming and Brown (2015). While, conversely, Chevallier found a lack of ‘financial competencies’ (2011: 35) in cooperative members.…”

Section: Skillsmentioning

confidence: 99%