The radical potential of leaks in the shadow accounting project: The case of US oil interests in Nigeria

Andrew, Jane; Baker, Max

doi:10.1016/j.aos.2019.101101

Cited by 28 publications

(53 citation statements)

References 84 publications

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“…These accounts may be those which have not been formally collated or presented as a collective account, but which nevertheless exist as an ununified array of accounts from others external to the traditional boundaries of the organisation. This understanding aligns with Andrew and Baker's (2020) use of leaked documents. Alternatively, the accounts may have been constructed in a more formalised manner, for instance by an NGO, in accordance with literature which draws from formalised accounts constructed by others, such as Thomson et al (2015) who explore the impacts of external accounts produced by a social organisation to challenge the tobacco industry in the UK.…”

Section: Introductionsupporting

confidence: 69%

“…One way to operationalise a critical dialogic account is to consider the accounts of others, which are known as the shadow (Dey et al , 2011), silent (Gray, 1997) or counter (Vinnari and Laine, 2017) accounts, as a method of accessing alternative perspectives on organisational operations (Andrew and Baker, 2020). These terms are used somewhat interchangeably in the literature, but in this paper, we delineate in the following way.…”

Section: Introductionmentioning

confidence: 99%

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Into the woods of corporate fairytales and environmental reporting

Morrison

Lowe²

2021

AAAJ

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PurposeUsing a dialogic approach to narrative analysis through the lens of fairytale, this paper explores the shared construction of corporate environmental stories. The analysis provided aims to reveal the narrative messaging which is implicit in corporate reporting, to contrast corporate and stakeholder narratives and to bring attention to the ubiquity of storytelling in corporate communications.Design/methodology/approachThis paper examines a series of events in which a single case company plays the central role. The environmental section of the case company's sustainability report is examined through the lens of fairytale analysis. Next, two counter accounts are constructed which foreground multiple stakeholder accounts and retold as fairytales.FindingsThe dialogic nature of accounts plays a critical role in how stakeholders understand the environmental impacts of a company. Storytelling mechanisms have been used to shape the perspective and sympathies of the report reader in favour of the company. We use these same mechanisms to create two collective counter accounts which display different sympathies.Research limitations/implicationsThis research reveals how the narrative nature of corporate reports may be used to fabricate a particular perspective through storytelling. By doing so, it challenges the authority of the version of events provided by the company and gives voice to collective counter accounts which are shared by and can be disseminated to other stakeholders.Originality/valueThis paper provides a unique perspective to understanding corporate environmental reporting and the stories shared by and with external stakeholders by drawing from a novel link between fairytale, storytelling and counter accounting.

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Section: Introductionsupporting

confidence: 69%

Section: Introductionmentioning

confidence: 99%

Into the woods of corporate fairytales and environmental reporting

Morrison

Lowe²

2021

AAAJ

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“…Digitalisation has brought changes to all aspects of life, including the interactions between accountable actors and accountability forums (Andrew & Baker, 2019;Bellucci et al, 2019). Social media amplifies, disseminates and facilitates debates and gives visibility to matters of public interest (Fu & Zhang, 2019;Jeacle & Carter, 2011).…”

Section: The Power Of Social Media and Hashtag Activism To Create Acc...mentioning

confidence: 99%

In the spotlight: Rethinking NGO accountability in the #MeToo era

Goncharenko

2023

Critical Perspectives on Accounting

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“…These technologies may significantly improve financial visibility and allow more timely intervention due to the perpetual nature of accounting. However, contrary to data protection, the impact of leaked documents to prevent fraudulent activities (for example in Wikileaks) should not be underestimated as Andrew and Baker (2020) examine in the context of US oil interests in Nigeria. Moreover, West (2019) proposes the term "data capitalism" and examines how surveillance and privacy logics are currently being redefined.…”

Section: Ai Based Decision Making In Accountingmentioning

confidence: 99%

Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking

Lehner

Ittonen²,

Silvola³

et al. 2022

AAAJ

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PurposeThis paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents for ethical decision-making. This study derives implications for accounting and auditing scholars and practitioners.Design/methodology/approachThis research is rooted in the hermeneutics tradition of interpretative accounting research, in which the reader and the texts engage in a form of dialogue. To substantiate this dialogue, the authors conduct a theoretically informed, narrative (semi-systematic) literature review spanning the years 2015–2020. This review's narrative is driven by the depicted contexts and the accounting/auditing practices found in selected articles are used as sample instead of the research or methods.FindingsIn the thematic coding of the selected papers the authors identify five major ethical challenges of AI-based decision-making in accounting: objectivity, privacy, transparency, accountability and trustworthiness. Using Rest's component model of antecedents for ethical decision-making as a stable framework for our structure, the authors critically discuss the challenges and their relevance for a future human–machine collaboration within varying agency between humans and AI.Originality/valueThis paper contributes to the literature on accounting as a subjectivising as well as mediating practice in a socio-material context. It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest's model of antecedents. What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. As a consequence, accountability needs to be shared between humans and AI. The authors suggest that related governance as well as internal and external auditing processes need to be adapted in terms of skills and awareness to ensure an ethical AI-based decision-making.

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The radical potential of leaks in the shadow accounting project: The case of US oil interests in Nigeria

Cited by 28 publications

References 84 publications

Into the woods of corporate fairytales and environmental reporting

Into the woods of corporate fairytales and environmental reporting

In the spotlight: Rethinking NGO accountability in the #MeToo era

Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking

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