Sense-making Accountability: Netnographic Study of an Online Public Perspective

Aung, May; Bahramirad, Sina; Burga, Ruben; Hayhoe, Mychal-Ann; Huang, Shih Yi; LeBlanc, Joshua

doi:10.1080/0969160x.2017.1284601

Cited by 5 publications

(3 citation statements)

References 38 publications

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“…These studies argue that accounting and accountability should be based on an ongoing process that incorporates the shared activity of establishing the goals to be met, as well as serious attention to the question of who to include in this activity and how social accounts enable the development of accountability relationships over time. Despite some interesting research initiatives, there is a lack of in-depth studies and understanding of accounting in the context of SEs (Aung et al 2017;Bengo et al 2016;Hall and O'Dwyer 2017). In sum, the prior work highlights the need for a more nuanced understandings regarding accounting for SEs.…”

Section: Accounting For Social Enterprisesmentioning

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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Section: Accounting For Social Enterprisesmentioning

confidence: 99%

Roles of Accounting for the Contested Terrain of Social Enterprises

Mäkelä

2021

Social and Environmental Accountability Journal

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“…The article by Aung, Bahramirad, Burga, Hayhoe, Huang and LeBlanc (2017) opens up a debate on understandings on accountability through examination of a political crisis due to the cancellation of power plants in Canada. The authors use netnography as a research method to analyse stakeholders' opinions on accountability through social media and find that there are differences in how stakeholders and the organisation in question perceive accountability.…”

Section: The Contents Of the Issuementioning

confidence: 99%

“…The public-private boundary is a context where social enterprise is more commonly operating, and where accountability and social impact measurement practices are in urgent need. Aung et al, (2017) highlight the need to reconceptualise accountability to include the dynamic nature of accountability relationships over time. Whilst they raise the issue of what happens and what sanctions might be in place if accountability is not fulfilled.…”

Section: The Contents Of the Issuementioning

confidence: 99%

Social Enterprise, Accountability and Social Accounting

Mäkelä

Gibbon

Costa

2017

Social and Environmental Accountability Journal

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There is a growing consensus that current social accounting measures are not adequate and need to support a more ethical approach towards social and ecological matters within business (Bebbington, Unerman & O'Dwyer, 2014). These measures are still anchored to a conventional accounting framework and thus primarily reflect the need of stockholders to be informed of the organization's economic and financial performance. Social accounting research shows that the current measures for accounting for sustainability build on the basis of the profit-maximising principle and therefore need to be profoundly rethought (Shearer, 2002;Bebbington et al., 2014).In in this context, where business organizations still have difficulties to seriously face the challenge of the 'sustainability agenda', social enterprises can provide useful examples of a stronger basis for measuring, assessing, accounting and reporting on both economic and social performance simultaneously. These organisations face on a daily basis the tension between their mission and margin (Chetkovich and Frumkin, 2003) and can therefore assist other organisations in how to deal with the definition of metrics and measurement which combine the economic impact with the social (and societal) impact.Social enterprise as a concept has various meanings, but in general it refers to a business organisation with a dual goal: a social goal as its primary purpose and a profit-making goal to remain financially viable (Defourny and Nyssen, 2010). Social enterprises and other valuesbased organisations are closely connected to the interests of their members, and often firmly rooted in the contexts in which they operate. The criteria (EMES, 2015) of a social enterprise include having a social (or ecological) purpose and an explicit profit distribution constraint, as well as the principles of transparency and democratic governance. Secondary criteria include employee engagement and measurement for social impact. The definition emphasises the business-like nature of these organisations and their competitiveness within a market. But,

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Corporate Social Responsibility in Canada

Burga

Rezania

2021

CSR, Sustainability, Ethics &Amp; Governance

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Sense-making Accountability: Netnographic Study of an Online Public Perspective

Cited by 5 publications

References 38 publications

Roles of Accounting for the Contested Terrain of Social Enterprises

Roles of Accounting for the Contested Terrain of Social Enterprises

Social Enterprise, Accountability and Social Accounting

Corporate Social Responsibility in Canada

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