Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt

Osman, Mohamed; Gallhofer, Sonja; Haslam, Jim

doi:10.1016/j.cpa.2020.102166

Cited by 16 publications

(26 citation statements)

References 133 publications

(181 reference statements)

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“…One of the underlying drivers of the above shift in sensitivity mirrors changes in the social environment and the desires of newly empowered stakeholders [... [our] new goal now is to satisfy the Arab street ...]. The above shift is a clear illustration of the "emancipatory" potential of social accounting noted in Osman et al (2020). This results from a division in the region between (1) the majority who demonstrated for change and (2) the minority elite group who had links with the previous political regimes, which was brought into stark relief by the Arab Spring.…”

Section: Early Unsettled Context: Maintaining the Old Toolkit While Ementioning

confidence: 91%

“…This seems to result from the desires of relatively influential decision-makers within the political and economic regimes of the region. Drawing on contextual appreciation of colonial, economic, political and cultural forces, Osman et al (2020) highlighted the "emancipatory" and "repressive" potentials of social accounting. However, these localised dynamics appeared to confine social accounting practices to a limited area, such as philanthropic activities, whilst the context of these developing countries is blurring wider dimensions of such practices.…”

Section: Social Accounting and The Influence Of Contextmentioning

confidence: 99%

“…Studies of social accounting in the MENA region have identified a number of contextual “localised” factors which have capacity to influence social accounting practices and/or perceptions in the region (see for e.g. Kamla, 2007; Jamali and Mirshak, 2007; Kamla et al , 2012; Osman et al , 2020). The nature of these factors revolves around ideological views stemming from religious and nationalist perspectives, as well as the shared colonisation history and socio-political setting.…”

Section: Social Accounting and The Influence Of Contextmentioning

confidence: 99%

“…Prior social accounting studies (see for example Gray et al , 1995; Deegan, 2017; Beattie, 2014) were conducted in a relatively stable context. Our examination of the Arab Spring context, which went through significant socio-political crises, has enabled us to report some new empirical findings which includes, inter alia , social accounting practices to be led by a bottom-up approach in post-Arab Spring with “emancipatory” potential (Osman et al , 2020). Under such circumstances, social disclosures are perceived as either irrelevant due to broken trust in the companies, or inappropriate, having negative impacts on the companies due to being out of line with the contextual changes taking place.…”

Section: Introductionmentioning

confidence: 99%

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Social accounting in the context of profound political, social and economic crisis: the case of the Arab Spring

Mahameed

Belal

Gebreiter

et al. 2020

AAAJ

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PurposeThis paper explores how social accounting operates in the context of profound political, social and economic crises. Specifically, it examines how companies constructed strategies of action to produce and organise social accounting practices under different sociopolitical and economic contexts prior to and after the Arab Spring.Design/methodology/approachThe paper draws on Swidler's theory of “Culture Toolkit” and 43 semi-structured interviews with 17 firms and their stakeholders in the Arab region.FindingsThe study argues that context influences social accounting practices by shaping a cultural toolkit of habits, skills and styles from which companies develop their social accounting related strategies of action. During “settled” periods, companies draw on resources to develop their social accounting practices whilst they seek knowledge and feedback on boundaries and expectations of the socio-political and economic contexts. During “unsettled” periods, companies begin to adopt highly organised meaning systems (i.e. ideologies) from which new ways and methods of social accounting practices are deployed.Originality/valueThe paper contributes to the extant literature by providing insights into social accounting practices in the under-explored context of the profound political, social and economic crises that followed the Arab Spring. In addition, we introduce Swidler's Culture Toolkit theory to the accounting literature.

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Section: Early Unsettled Context: Maintaining the Old Toolkit While Ementioning

confidence: 91%

Section: Social Accounting and The Influence Of Contextmentioning

confidence: 99%

Section: Social Accounting and The Influence Of Contextmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Social accounting in the context of profound political, social and economic crisis: the case of the Arab Spring

Mahameed

Belal

Gebreiter

et al. 2020

AAAJ

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“…That means content analysis seeks to analyze messages through some signals and information. This research method has been widely used in social accounting research (Osman et al , 2020; Semeen and Islam, 2020).…”

Section: Methodology Of the Studymentioning

confidence: 99%

Accounting for gaming in the time of plague: COVID-19 in Macau

Noronha

Guan

Sio

2021

SAMPJ

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Purpose While the COVID-19 virus has been spreading worldwide, some studies have related the pandemic with various aspects of accounting and therefore emphasized the importance of accounting research in understanding the impact of COVID-19 on society as a whole. Recent studies have looked into such an impact on various industries such as retail and agriculture. The current study aims at applying a sociological framework, sociology of worth (SOW), to the gaming industry in Macau, the largest operator of state-allowed gambling and entertainment in China, which will allow for its development during the COVID-19 pandemic to be charted. Design/methodology/approach The study uses the theory of SOW as a framework and collects data from various sources, such as the government, gaming operators and the public, to create timelines and SOW frameworks to analyze the impact of the virus on the gaming industry and the society as a whole. Findings Detailed content analysis and the creation of different SOW matrices determined that the notion of a “lonely economy” during a time of a critical event may be ameliorated in the long term through compromises of the different worlds and actors of the SOW. Practical implications Though largely theory-based, this study offers a thorough account of the COVID-19 incident for both the government and the gaming industry to reflect on and to consider new ways to fight against degrowth caused by disasters or crises. Social implications The SOW framework divides society into different worlds of different worths. The current study shows how the worths of the different worlds are congruent during normal periods, and how cracks appear between them when a sudden crisis, such as COVID-19, occurs. The article serves as a social account of how these cracks are formed and how could they be resolved through compromise and reconstruction. Originality/value This study is a first attempt to apply SOW to a controversial industry (gaming) while the effects of the COVID-19 pandemic are ongoing. It offers a significant contribution to the social accounting literature through its consideration of the combination of unprecedented factors in a well-timed study that pays close attention to analyses and theoretical elaboration.

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Sustainability reporting in Africa: A systematic review and agenda for future research

Igwe

Khatib

Bazhair

2023

Corp Soc Responsibility Env

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This study provides a comprehensive systematic review of the sustainability reporting research focused on Africa. Using a systematic literature review approach, we synthesized 179 high‐quality journal articles obtained from the Scopus database. The study revealed that the extent and quality of SDGs and sustainability reporting in Africa are still very low and unsatisfactory. Also, we found that the existing studies mainly concentrated on the determinants of sustainability reporting, while limited research addressed the outcomes and sustainability assurance. Furthermore, the review indicates that firms in Africa predominantly focused on reporting their economic and social impacts while paying less attention to environmental protection. The study contributes to knowledge by providing an up‐to‐date and comprehensive review of sustainability reporting studies from important research contexts such as Africa. In doing so, we offer a more nuanced understanding of sustainability research in the region. We equally identified inconsistencies, gaps, and opportunities for future research.

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Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt

Cited by 16 publications

References 133 publications

Social accounting in the context of profound political, social and economic crisis: the case of the Arab Spring

Social accounting in the context of profound political, social and economic crisis: the case of the Arab Spring

Accounting for gaming in the time of plague: COVID-19 in Macau

Sustainability reporting in Africa: A systematic review and agenda for future research

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