The institutionalisation of unaccountability: Loading the dice of Corporate Social Responsibility discourse

Archel, Pablo; Husillos, Javier; Spence, Crawford

doi:10.1016/j.aos.2011.06.003

Cited by 234 publications

(260 citation statements)

References 48 publications

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“…Surprisingly absent, however, was the practice of sustainability reporting. Studies of reporting in Spain, the UK and New Zealand show that sustainability reporting is common to this discourse (Archel et al, 2011;Livesey & Kearins, 2002;Collins, Lawrence, Pavlovich, & Ryan, 2007;Milne et al, 2009;O'Dwyer, 2002). Indeed sustainability reporting is seen as a key social practice in how this discourse is produced, reproduced and maintained.…”

Section: With the MIX Of Stakeholders You Can Get Different Viewpointmentioning

confidence: 99%

Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field

2015

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Section: With the MIX Of Stakeholders You Can Get Different Viewpointmentioning

confidence: 99%

Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field

2015

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“…There is a common use of the concepts of SEA as an instrument for corporations (Lehman, 1999). Finally, SEA is used for a rhetorical application of corporate social responsibility (Archel et al, 2011). This thesis agrees with the necessity for dialogic engagement as it is linked to decreasing poverty and limiting economic growth.…”

Section: ; [Emphasis Added])supporting

confidence: 48%

“…Critics of unsustainability (Gray, 2010;Sikka, 2010;Archel, Husillos & Spence, 2011;Moneva, Archel & Correa, 2006) create a deep understanding of the consequences of organisations and the actions for a sustainable world. Thus, the impact of this is to illustrate that in the co-option of SEA by corporations, the basic capital goals of the exploitation of social and environmental resource remains unchanged.…”

Section: Introductionmentioning

confidence: 99%

Discursive constructions of social and environmental accounting in Brazil: the case of Petrobras.

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SÃO PAULO 2016Autorizo a reprodução e divulgação total ou parcial deste trabalho, por qualquer meio convencional ou eletrônico, para fins de estudo e pesquisa, desde que citada a fonte. Eu dedico esta tese à minha amada mãe, pelo esforço e dedicação.Ela é meu grande exemplo de superação e amor. AGRADECIMENTOSAos que me apoiaram nessa jornada,Grandes amigos e fiéis parceiros para a conclusão desse trabalho.Desejo muita paz no coração, esperança em momentos difíceis,Saúde sempre e alegria para um mundo melhor.Boas energias! "One of the central tenets of Hegemony and Socialist Strategy is the need to create a chain of equivalence among the various democratic struggles against different forms of subordination. We argued that struggles against sexism, racism, sexual discrimination, and in the defence of the environment needed to be articulated with those of the workers in a new left-wing hegemonic project. To put it in terminology which has recently become fashionable, we insisted that the Left needed to tackle issues of both 'redistribution' and 'recognition'. This is what we meant by 'radical and plural democracy'" problematização, explicação retrodutiva, lógicas (sociais, políticas e fantasmáticas), articulação e crítica. Os resultados sugerem que a hegemonia do desenvolvimento econômico opera para obscurecer retoricamente o desenvolvimento da sustentabilidade que mantém o core business da Petrobras igualmente concebido como acumulação de capital. Igualmente, essas articulações também ilustram como as construções de CSA operam para servir o propósito da empresa com pouca (ou nenhuma) profunda mudança na integração com a sustentabilidade. A literatura brasileira de CSA sustenta o status quo de políticas de mercado neoliberais que operam para proteger a dominante abordagem do business case para manter a agenda de geração de riqueza num cenário de necessidade sociais e ambientais. As articulações do estudo de caso manifestaram essas políticas, por exemplo, em relação à corrupção, no qual envolveu superfaturamento de contratos e práticas insustentáveis relacionadas ao uso de combustíveis fósseis os quais demonstraram que há antagonismo entre ação e disclosure. O escândalo de corrupção que surgiu após as divulgações de CSA marcou a natureza retórica do disclosure em que recursos financeiros subtraídos da empresa para partidos políticos e empreiteiras esconderam fatos através de disclosures incompletos. As articulações da CSA deturpam um contexto amplo dos significados associados com a sustentabilidade, que restringiram as construções da CSA para principalmente servir e representar a intenção dos grupos mais poderosos. A significância da CSA é, portanto, limitada para representar interesses particulares. O estudo argumenta por mais estudos críticos já que a limitada literatura brasileira sobre CSA mantém uma 'distância segura' de substantivas críticas das construções de CSA e suas articulações no contexto brasileiro. A revisão da literatura e o caso da Petrobras ilustram a variedade de nomes, instituições e práticas art...

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“…Dalam 'dunia nyata' bukan hanya aspek dari keadaan komunikasi yang ideal gagal tercapai, tetapi juga pihak tertentu dapat secara strategis merancang dan mempertahankan 'pseudo-konsensus', sebuah simulakrum komunikasi yang ideal, yang kemungkinan hanya untuk mencapai kepentingan mereka sendiri (Fultner, 2001: 22). Saran ini beresonansi dengan interaksi antar stakeholder yang tampaknya merupakan simulakrum akuntabilitas sejati (Archel et al, 2011). Dapat diperkirakan bahwa upaya untuk memvalidasi secara empiris keberadaan keadaan komunikasi yang ideal akan gagal, terdapat sebuah pengakuan yang jelas bahwa keadaan empiris, bahkan dalam konteks komunikatif terstruktur, akan berbeda secara signifikan dari keadaan komunikasi yang ideal (Fultner, 2001).…”

Section: Akuntabilitas Dan Etos Pelayanan Publik: Kolonisasi Lifeworldunclassified

“…Kontrol hegemonik atas stakeholder merupakan bukti terbaru yang menunjukkan bahwa pelibatan stakeholder tidak lain hanya merupakan sebuah simulakrum (Archel et al, 2011). Oleh karena itu, upaya untuk membuat konsep keterlibatan stakeholder sebagaimana keadaan komunikasi Habermasian yang ideal memiliki rintangan yang berat untuk dilalui oleh akuntabilitas publik.…”

Section: Akuntabilitas Dan Etos Pelayanan Publik: Kolonisasi Lifeworldunclassified

“Pembebasan” Etos Akuntabilitas Anggaran Daerah: Sebuah Analisis Kritis Habermasian Atas Kolonisasi Lifeworld

Purnomosidi

Kamayanti

Triyuwono

2017

EKUITAS

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The aim of this study is to desing a construct of public accountability concept that is independent of lifeworld colonization brought by the concept of New Public ABSTRAKStudi ini bertujuan menghasilkan konstruksi konsep akuntabilitas publik yang bebas dari kolonisasi lifeworld yang dibawa oleh konsep New Public Management. Studi ini menekankan analisisnya pada bentuk akuntabilitas yang berorientasi proses dan yang membebaskan komunikasi publik. Studi ini akan membuka wacana pertanggungjawaban atas proses yang tidak sebatas penyajian informasi akan tetapi lebih dari itu, sebagai sebuah pertanggungjawaban moral para pelaksana pemerintahan. Dalam penelitian ini, saya mendekati masalah yang ada melalui kacamata perspektif kritis Habermas. Melalui pendekatan Habermas, saya ingin memahami kolonisasi lifeworld akuntabilitas yang terjadi dalam masyarakat. Berkaitan dengan masalah akuntabilitas anggaran, ruang diskusi publik merupakan hal utama yang menjadi pokok permasalahan. Temuan studi ini ialah bahwa akuntabilitas, dilihat dari kualitas pelaksanaan pelayanan, telah terkikis maknanya. Artinya, pihak pemberi layanan belum dapat mempertanggungjawabkan pelayanan yang dilakukannya dengan baik, seperti berusaha menghasilkan kualitas pelayanan sesuai dengan keinginan masyarakat. Karenanya, proses pertanggungjawaban yang dimiliki masih butuh pembenahan, agar aparatur pemberi layanan dapat memiliki tanggung jawab publik ketika memberikan pelayanan kepada masyarakat. Akuntabilitas publik atas pelayanan nampak mengabaikan ruang dikusi publik yang membuat kesetaraan dalam menentukan apa yang dibutuhkan dan apa yang diberikan pada masyarakat.Kata kunci: akuntansi, akuntabilitas, sektor publik, anggaran, habermas.

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The institutionalisation of unaccountability: Loading the dice of Corporate Social Responsibility discourse

Cited by 234 publications

References 48 publications

Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field

Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field

Discursive constructions of social and environmental accounting in Brazil: the case of Petrobras.

“Pembebasan” Etos Akuntabilitas Anggaran Daerah: Sebuah Analisis Kritis Habermasian Atas Kolonisasi Lifeworld

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