Social reporting, engagements, controversies and conflict in an arena context

Γεωργακόπουλος, Γεώργιος; Thomson, Ian

doi:10.1108/09513570810918788

Cited by 80 publications

(138 citation statements)

References 40 publications

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“…The concept of conflict arenas has been used to analyse a number of social and environmental concerns (see, for example, Lowi, 1964;Hilgartner & Bosk, 1988;Rucht, 1990;Georgakopoulos & Thomson, 2008;Tregidga, 2013;Dey & Russell, 2014). The conflict arena is a metaphor to describe the symbolic location of political engagements surrounding a specific issue of concern that affects and is affected by a range of different actors.…”

Section: External Accounts and Social Activismmentioning

confidence: 99%

“…In this paper, we seek to extend Georgakopoulos and Thomson's (2008) use of a single conflict arena by integrating it with a more considered evaluation of engagement activities, actors intentions, the states of an evolving conflict, the interaction and merging of different conflict arenas, and strategic outcomes (see also Thomson & Georgakopoulos, 2012;Power, 2004;Beck & Wilms, 2004). This extension allows the evaluation of evolving assemblages of engagement activities associated with long term, persistent activism campaigns involving reflexive engagements amongst a range of actors across various conflict arenas.…”

Section: External Accounts and Social Activismmentioning

confidence: 99%

“…From a social movement perspective, external accounting may therefore be viewed as a form of symbolic activism that can challenge and disrupt the target entity's reputation, power and legitimacy (den Hond & de Bakker, 2007;Kneip, 2013). External accounting can also be viewed as an adaptable form of engagement amongst a range of actors within conflict arenas (Georgakopoulos & Thomson, 2008). We suggest that focusing on external accounts in social movement campaigns, rather than organisation-centred accounts produced by profit-seeking corporations, provides a rich empirical site in which to consider accounting's contribution to social and environmental change agendas .…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Activism, arenas and accounts in conflicts over tobacco control

Thomson

Dey

Russell

2015

Acc Auditing Accountability J

Self Cite

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: External Accounts and Social Activismmentioning

confidence: 99%

Section: External Accounts and Social Activismmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

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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“…Additionally, Deegan and Blomquist (2006) illustrate how the environmental reporting of an Australian mining company was influenced by a particular NGO, the World-Wide Fund for Nature. Sustainability disclosure is conceptualised by Georgakopoulos and Thomson (2008) as a contest whereby companies engage with stakeholders, regulators, political institutions and the general public. The contest is mediated by issue amplifiers, such as the media.…”

Section: Introductionmentioning

confidence: 99%

The institutionalisation of mining company sustainability disclosures

Villiers

Low

Samkin

2014

Journal of Cleaner Production

120

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This paper reports the analyses of the social and environmental disclosures of listed South African mining companies and compares the disclosures of larger companies with those of smaller companies using several different categories of comparison. The prior literature suggests that larger companies almost invariably disclose more social and environmental information due to their greater visibility. The expected differences are found in social disclosures, but not in environmental disclosures. An institutional theory framework is used to explain these unexpected environmental disclosure findings. Specifically, the field of corporate environmental disclosures among mining companies may have reached a level of maturity and professionalization causing disclosures to become similar through a process of isomorphism. These similarities have now reached the stage where small companies disclose the same amount of environmental information, in the same general format, as large companies. While all three types of isomorphism (mimetic, coercive, normative) are probably still at work, in theory normative isomorphism, usually driven by professionalization, becomes more prominent when a field reaches maturity.

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“…Georgakopoulos and Thomson, 2008;Thomson et al, 2015;Dey and Russell, 2014). Such a perspective recognises that a broad group of 'interests' 'message amplifiers' and influencers revolve around sites of contest.…”

mentioning

confidence: 99%

Accounts of nature and the nature of accounts

Russell

Milne

Dey

2017

AAAJ

149

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Purpose: This paper reviews and synthesises academic research in environmental accounting and demonstrates its shortcomings. It provokes scholars to rethink their conceptions of 'accounts' and 'nature', and alongside others in this AAAJ special issue, provides the basis for an agenda for theoretical and empirical research that begins to 'ecologise' accounting.Design/methodology/approach: Utilising a wide range of thought from accounting, geography, sociology, political ecology, nature writing and social activism, the paper provides an analysis and critique of key themes associated with 40 years research in environmental accounting. It then considers how that broad base of work in social science, particularly pragmatic sociology (e.g. Latour, Boltanksi and Thévenot), could contribute to reimagining an ecologically informed accounting.Findings: Environmental accounting research overwhelmingly focuses on economic entities and their inputs and outputs. Conceptually, an 'information throughput' model dominates. There is little or no environment in environmental accounting, and certainly no ecology. The papers in this AAAJ special issue contribute to these themes, and alongside social science literature, indicate significant opportunities for research to begin to overcome them.Research Implications: This paper outlines and encourages the advancement of ecological accounts and accountabilities drawing on conceptual resources across social sciences, arts and humanities. It identifies areas for research to develop its interdisciplinary potential to contribute to ecological sustainability and social justice.Originality: How to 'ecologise' accounting and conceptualise human and non-human entities has received little attention in accounting research. This paper and AAAJ special issue provides empirical, practical and theoretical material to advance further work.

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Social reporting, engagements, controversies and conflict in an arena context

Cited by 80 publications

References 40 publications

Activism, arenas and accounts in conflicts over tobacco control

Activism, arenas and accounts in conflicts over tobacco control

The institutionalisation of mining company sustainability disclosures

Accounts of nature and the nature of accounts

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