Developing silent and shadow accounts

Dey, Colin

doi:10.4324/noe0415384889.ch16

Cited by 59 publications

(70 citation statements)

References 28 publications

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“…Endnotes 1 In the academic literature, external accounts have been referred to using many different terms, including: social audits (Medawar, 1976), anti-reports (Ridgers, 1979), deindustrialisation or plant closure audits (Harte and Owen, 1987), silent accounts (Gray, 1997), shadow accounts (Dey, 2007), heteroglossic accounts (Macintosh and Baker, 2002), reporting-performance portrayal gaps (Adams, 2004), social accounts (Cooper et al, 2005), dialogic accounts , counter accounts (Gallhofer et al, 2006), anti-accounts (Spence, 2009), polylogic accounts (Brown and Dillard, 2013) and new accounts (Gray et al, forthcoming). We have chosen to use the term 'external accounts' as an umbrella term, within which a more specific typology of different approaches may be identified.…”

Section: Discussionmentioning

confidence: 99%

“…While Kneip focuses only on firm-level discursive contests, we seek to develop her analysis across all four types of external account that concern conflict arenas involving various actors. (Gallhofer & Haslam, 2003, Dey, 2007. Systematic accounts may also be divided into different sub-types, including broader monitoring of the target organisation's activities, as well as more specific breach reporting.…”

Section: External Accounts and Activist Tactical Intentionsmentioning

confidence: 99%

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Activism, arenas and accounts in conflicts over tobacco control

Thomson

Dey

Russell

2015

Acc Auditing Accountability J

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141

299

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Purpose: To provide theoretical and empirical insights into the effective use of external accounts by social activists in conflict arenas in order to bring about change.Design/methodology/approach: This article presents a longitudinal case study of Action on Smoking and Health UK (ASH) and their use of external accounts and other activist practices during the period 1999 -2010. We explore these practices from the perspective of one organisation engaged in conflict arenas concerning the (un)acceptability of tobacco production, consumption and governance. We conduct our exploration based upon a dynamic conflict arena framework that attends to the range of external accounting and activist practices, tactical intentions and states of conflict used by ASH to confront the tobacco industry and bring about change in tobacco governance. Findings:Our study identifies the use of a diverse range of external accounts and other activist practices. This assemblage of practices was used to confront, counter-act and to co-operate with actors engaged in tobacco-related conflicts. Our evidence suggests that the deployment of different types of external accounts by ASH was aligned to the context of the particular conflict arena involved, and was influenced by the strategy and engagement tactics of the activists and other actors, as well as power dynamics and acceptability of the tobacco governance in the conflict arena. Whilst ASH used different external accounts in specific episodes of activism, these individual accounts also contributed to an emerging holistic account of the unacceptable consequences of tobacco production, consumption and governance.Originality/value: This study provides new theoretical and empirical insights into how external accounts can contribute to the problematisation of governance and development of social and environmental change agendas. The dynamic conflict arena framework developed in this paper creates new visibilities and possibilities for developing external accounting practices and for researching this fast-developing area of social and environmental accounting.

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Section: Discussionmentioning

confidence: 99%

Section: External Accounts and Activist Tactical Intentionsmentioning

confidence: 99%

Activism, arenas and accounts in conflicts over tobacco control

Thomson

Dey

Russell

2015

Acc Auditing Accountability J

Self Cite

141

299

View full text Add to dashboard Cite

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“…Dey 2007 ) arguing that the scope of corporate reporting should include distributive effects in addition to the current focus on predicting future cash fl ows from production or service activities. We have described some of the serious negative individual, social, and macroeconomic consequences of income inequality, which we consider one of the most pervasive and consequential of social issues.…”

Section: Summary and Concluding Remarksmentioning

confidence: 99%

Accounting for the Public Interest

Mintz¹

2014

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“…The use of different forms of social accounts to investigate organisations using publicly available material and newspaper stories is nothing new (Dey, 2003(Dey, , 2007Gray, 1997). By examining Internet sources, the research has identified how communication occurred.…”

Section: Methodsmentioning

confidence: 99%

Workington: a case study in coordination and communication

Affleck

Gibbon

2016

Proceedings of the Institution of Civil Engineers - Municipal E

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This study was carried out to identify the social impact of losing transport links within a community, and the practices of coordination and communication during and after an extreme adverse event. In November 2009, Workington, Cumbria had most of its bridges either damaged or destroyed during a major flood. The effects of the disaster were immediate, while the subsequent planning and recovery process took time. Over 3 years, CumbriaCounty Council (CCC) went through a coordinated process of installing temporary infrastructure, building and repairing Workington's bridges. A desk-based investigation of the disaster and the recovery process using websites and the local press demonstrates a coordinated approach to replace Workington's infrastructure and the importance of communication in the town's recovery. CCC, through a series of practical measures, reduced disruption within the community in stages. The reconstruction of the town's bridges involved communication and public consultation about the new infrastructure. The CCC explained the design, financial and engineering elements of the bridges to the public with some success. The research found that the loss of each bridge had significant social impacts, and the coordinated actions and communication of CCC helped the community understand and, importantly, accept that reconstruction would not be immediate.

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Developing silent and shadow accounts

Cited by 59 publications

References 28 publications

Activism, arenas and accounts in conflicts over tobacco control

Activism, arenas and accounts in conflicts over tobacco control

Accounting for the Public Interest

Workington: a case study in coordination and communication

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