Reclaiming the public sphere: problems and prospects for corporate social and environmental accounting

Lehman, Glen

doi:10.1006/cpac.2001.0476

Cited by 96 publications

(5 citation statements)

References 29 publications

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“…Others, however, question whether private sector models of disclosure and accountability are apposite for public entities (see for example, Ball & Grubnic, 2008;Cooper & Owen, 2007;O'Dwyer, 2003;Lehman, 1999Lehman, & 2001Leat, 1988;Jegers & Lapsley, 2001;Easton, 1997;Gray & Bebbington, 2006;Gray, Owen & Adams, 1996;Edwards & Hulme, 1995;Hofstede, 1981). Many question the assumptions, inherent in the NPM ideology, that the information requirements of stakeholders of public sector and other civil society organisations parallel that of the private sector, and dispute claims that models of accountability developed for profit-oriented, corporate entities are appropriate to the public sector.…”

Section: Critiquing Conventional Approaches To Accounting For Hcamentioning

confidence: 99%

“…Prior to the 1980s most public NFP entities were subject to only limited reporting obligations regarding their functions of stewardship of HCA (Easton, 1997;Lehman, 2001;Hooper & Kearins, 2005). Commonly, they were required to account for funds employed in the acquisition, maintenance, extension, replacement, and disposal of such assets, and to report on their 'operations' for specified stakeholders (usually limited to government ministries), using a range of means for 'valuing' the HCA held under their stewardship.…”

Section: Introductionmentioning

confidence: 99%

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Accounting for Heritage, Cultural and Community Assets – Alternative Metrics from a New Zealand Māori Educational Institution

Wild¹

2013

AABFJ

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In the 1980s, with the rise to dominance of governments with neoliberal economic and social agendas, the public sector in major western countries underwent a process of fundamental reforms. A key aspect of the change imposed was the implementation of a market-oriented, cost-efficiency focus towards the management of public sector organisations, described collectively as the New Public Management (NPM) model (Kelsey, 1995;Boston et al, 1996; Easton 1996;Barton, 2002Barton, , 2005aBarton, , 2005bCarnegie & West, 2005;Ball & Grubnic, 2008;Davis, 2010). This reform process included the imposition of regulatory measures requiring public sector organisations to provide annual financial reports prepared on an accounting basis comparable to those for the private sector, and incorporated an obligation to disclose (at economic values) all assets held. For public benefit entities holding heritage, cultural and community assets (HCA), this reporting requirement has been particularly problematic, entailing substantive changes to public accounting policy. This paper critiques the political ideologies and practices of the NPM model, and challenges its assumptions that private sector financial reporting requirements, based on international accounting standards and Generally Accepted Accounting Practice (GAAP), are appropriate for universal application to public benefit and other not-for-profit entities holding HCA. In particular, the paper argues against the NPM assumption that reporting all HCA in economic terms improves accountability in public benefit entities. Instead, the paper proposes an alternative reporting model based on a set of cultural rather than economic values for reporting HCA. It suggests as an exemplar the 'Wellbeing of Communities' reporting and accountability framework devised for application by an indigenous New Zealand Māori educational institution, Te Wānanga-o-Raukawa. AbstractIn the 1980s, with the rise to dominance of governments with neoliberal economic and social agendas, the public sector in major western countries underwent a process of fundamental reforms. A key aspect of the change imposed was the implementation of a market-oriented, cost-efficiency focus towards the management of public sector organisations, described collectively as the New Public Management (NPM) model

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Section: Critiquing Conventional Approaches To Accounting For Hcamentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Accounting for Heritage, Cultural and Community Assets – Alternative Metrics from a New Zealand Māori Educational Institution

Wild¹

2013

AABFJ

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“…Following this, an assumption making the present study relevant is that accountability is not (at least not necessarily) defined beforehand as an “unavoidable” feature of the control system design. Given the relational elements of accountability in terms of social expectations and/or morality, which present accountability as a reflexive social practice (Roberts, 1991; Lehman, 2001), it is, therefore, also important to understand the socialising arenas and aspects (including their personal discourse ) that shape accountability and thus accounts within organisations (Sinclair, 1995). This “space” for action and dependence on employees, middle-managers and others within the organisation may be substantial (Riise Johansen, 2008a), although remains inadequately addressed in extant control studies through their focus on the superior-subordinate accountability relationship (Johnstone, 2019).…”

Section: Constructing Internal Accountabilitymentioning

confidence: 99%

Moving beyond the external face of accountability: constructing accountability for sustainability from within

Frostenson

Johnstone

2023

SAMPJ

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Purpose Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to explore how accountability for sustainability is constructed within an organisation during a process of establishing a control system for sustainability. Design/methodology/approach This paper adopts a qualitative case study approach of a decentralised industrial group, operating mainly in Scandinavia, between 2017 and 2020. Both primary and secondary data are used (e.g. document analyses, semi-structured interviews, informal conversations and site visits) to inform the findings and analysis. Findings The findings reveal a multi-faceted path towards accountability for sustainability that involves several concerns and priorities at organisational and individual levels, resulting in a separate sustainability control systems within each subsidiary company. Although hierarchical structures for accountability exist, socialising accountability activities are needed to (further) mobilise sustainable accounts. Practical implications Successful sustainable control systems require employees making sense of formalised accountability instruments (e.g. policies and procedures) to establish their roles and responsibilities in organisations. Social implications This paper proposes socialisation processes as important for driving forward sustainability solutions. Originality/value This study elaborates on the internal accountability dynamic for the construction of sustainable accounts. Its novelty is built upon the interaction of hierarchical and socialising accountability forms as necessary for establishing a control system for sustainability. It furthermore illustrates the relationship between the external and internal pathways of accountability.

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“…Héctor José sarmiento corporaciones y las ONG pueden contribuir a mitigar los efectos de la crisis estructural del capitalismo sobre las poblaciones y los ecosistemas (Lehman, 2001). Cada vez es más evidente que los ritmos de acumulación de la riqueza producen brechas de crecimiento y desarrollo, que se traducen en desempleo, precarización (y esclavitud) en el trabajo, flujos migratorios (Lehman, Annisette & Angyemang, 2016), rezago educativo y tecnológico, violencia de género, corrupción del Estado, diversas formas de discriminación social, y múltiples vectores de degradación ambiental.…”

Section: Enfoque Crítico: Conflicto Y Transformaciónunclassified

Rasgos de identidad. Tres perspectivas epistemológicas de la contabilidad social y ambiental

Sarmiento

2020

CYN

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Este trabajo busca rasgos de identidad epistémica, y explora la existencia de una comunidad científica en el campo de la contabilidad social y ambiental. Para ello, conecta elementos epistemológicos, como la clasificación habermasiana de las ciencias, con los enfoques de investigación de la teoría crítica a partir del análisis de una selección de textos paradigmáticos de dicho campo de conocimiento. Se hace un análisis de contenido documental guiado por 3 categorías y 48 subcategorías de análisis de texto, que permiten vincular algunos textos/autores con una perspectiva epistemológica/metodológica. Este ejercicio logra agrupar los textos en torno a algunos rasgos epistemológicos, pero la ubicación de los autores no es factible de manera categórica por razones que se explicitan. Se reconocen algunas limitaciones metodológicas en torno al alcance y la validación que abren algunas líneas de trabajo hacia el futuro.

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Reclaiming the public sphere: problems and prospects for corporate social and environmental accounting

Cited by 96 publications

References 29 publications

Accounting for Heritage, Cultural and Community Assets – Alternative Metrics from a New Zealand Māori Educational Institution

Accounting for Heritage, Cultural and Community Assets – Alternative Metrics from a New Zealand Māori Educational Institution

Moving beyond the external face of accountability: constructing accountability for sustainability from within

Rasgos de identidad. Tres perspectivas epistemológicas de la contabilidad social y ambiental

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