Speculative accountability for animal kinship

Favotto, Alvise; McKernan, John; Zou, Yanru

doi:10.1016/j.cpa.2021.102360

Cited by 12 publications

(29 citation statements)

References 63 publications

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“…The debate on accountability continues today in spite of it being seen as redundant in the context of standard setting. Favotto et al (2021) explain the philosophical underpinnings to concepts of accountability. They note that accountability relates to responsibility meaning the ability to take account of the other.…”

Section: Notesmentioning

confidence: 99%

“A new direction? The “mainstreaming” of sustainability reporting”

Abela

2022

SAMPJ

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Purpose The purpose of this paper is to analyse the current developments to “mainstream” and standardise sustainability reporting and the consequences of those changes. Those changes give rise to the colonisation of sustainability reporting through the adoption of financial reporting concepts. Design/methodology/approach This research draws on critical theory, particularly the work of Foucault, to understand the dynamics of accounting change. This approach provides an alternative to the current narrative that the concepts that underpin reporting are universal and timeless. Findings It is suggested that if the aim of mandatory sustainability reporting is to promote companies adopting sustainable business models, then it must properly reflect the context of the company. Both transactive and relationship information is critical to providing an account that can be used to judge the performance of the corporation beyond its production of short-term net positive cash flows. Practical implications The design of standard setting arrangements for sustainability reporting needs to recognise that it may be unhelpful to simply adopt financial reporting concepts for the purposes of directing corporate behaviour towards sustainable development. Social implications Continuing to adopt a view of the corporation as a nexus of contracts with no clear accountability to stakeholders is likely to stymie efforts to deal with the environmental and social crisis facing people and planet. Originality/value Whilst other works have considered the development of sustainability reporting, to the best of the author’s knowledge, this is the first study to consider the impacts of “mainstreaming” it within mandatory corporate reporting.

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Section: Notesmentioning

confidence: 99%

“A new direction? The “mainstreaming” of sustainability reporting”

Abela

2022

SAMPJ

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“…These others are to a certain extent “opaque”, as they partly belong to the future, revealing themselves only over time. It follows that, according to Favotto et al . (2022), “account-ability” is partly speculative, exceeding foresight and calculation.…”

Section: The Social Construction Of Accountabilitymentioning

confidence: 88%

“…Albeit from a different perspective, Favotto et al . (2022) link the relational nature of accountability, to the concept of responsiveness in between the accountable subject and others , pointing to a future-oriented “account-ability” grounded in “response-ability”.…”

Section: The Social Construction Of Accountabilitymentioning

confidence: 99%

“…Albeit from a different perspective, Favotto et al (2022) link the relational nature of accountability, to the concept of responsiveness in between the accountable subject and others, pointing to a future-oriented "account-ability" grounded in "response-ability". In their view, "account-ability" does imply "response-ability", conceived as the capacity to provide responses taking account of others while giving an account.…”

Section: Accountability Through Action Reactions and Responsesmentioning

confidence: 99%

“…the ability to provide accounts for action – to “response-ability” – i.e. accountability grounded in responsiveness (Favotto et al ., 2022), by showing how such responsiveness can take the form of new accounts, provoked by the emotional responses of the accountable subject to the reaction of others . We also extend prior studies on accountability through action (e.g.…”

Section: Introductionmentioning

confidence: 99%

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Accountability and music: accounting, emotions and responses to the 1913 concert for Giuseppe Verdi

Giovannoni

Giorgino

Pietra

2023

AAAJ

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PurposeThis study aims to explore the engagement between accounting and music in the social and relational construction of accountability. The authors conceive this construction as a dynamic and recursive interplay between the giving of different accounts and the responses that these accounts provoke. The authors investigate the emotional dimension of this interplay, as it is also triggered by music, feeding back into how accountability is constructed and evolves over time.Design/methodology/approachThis study relies upon a historical analysis of archival and secondary sources about the main music concert organized in 1913 by the founder of “Accademia Chigiana”, one of the leading music academies in Italy. The concert celebrated the first centenary of the birth of Giuseppe Verdi, a worldwide famous Italian music composer, and icon of Italian national sentiment.FindingsThis study shows that music and accounting were profoundly intertwined in the social and relational construction of accountability for the 1913 concert. Accountability evolved through different accounts, also linked to music, and the complex emotional reactions these accounts provoked in the audiences, citizens, media and institutions, leading to always further responses and accounts in the ongoing construction of accountability.Originality/valueThis study extends prior literature on the chameleonic nature of accountability, as well as on its relational and emotional dimensions. The study shows that accountability is relationally constructed and evolves over time through the giving of accounts and the emotional reaction they provoke from others, feeding into further responses and accounts of the accountable subject. The authors show how the chameleonic nature of accountability permeates not only the accounts and the relations of accountability but also the subjects giving and demanding the accounts: these subjects change as chameleons through their interactions and emotions, feeding into the dynamic construction of accountability. The authors also show how arts, like music, can participate in the chameleonic nature of accountability and of its subjects, precisely by engaging with their emotional reactions and responses.

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Accountability and the postcolonial identity of Palestinian human rights NGO activists

Alshurafa,

Kamla

2024

Accounting, Organizations and Society

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Speculative accountability for animal kinship

Cited by 12 publications

References 63 publications

“A new direction? The “mainstreaming” of sustainability reporting”

“A new direction? The “mainstreaming” of sustainability reporting”

Accountability and music: accounting, emotions and responses to the 1913 concert for Giuseppe Verdi

Accountability and the postcolonial identity of Palestinian human rights NGO activists

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