December 2024
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18 Reads
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3 Citations
Critical Perspectives on Accounting
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December 2024
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18 Reads
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3 Citations
Critical Perspectives on Accounting
October 2024
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31 Reads
March 2024
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15 Reads
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6 Citations
Critical Perspectives on Accounting
March 2022
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31 Reads
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18 Citations
Accounting Auditing & Accountability Journal
Purpose The purpose of this paper is to explore the role and implications of storytelling and narrative as a means of making sense of, and giving sense to, the ambiguous concept of materiality. Design/methodology/approach The use of stories was “discovered” through the authors' attempts to “make sense” of data from 16 interviews with participants from the financial and nonfinancial reporting and assurance contexts. The authors analyse the participants' use of stories through a sensemaking/sensegiving lens. Findings While participants struggle to define what materiality is, they are able to tell “stories” about materiality in action. The authors find stories are a key vehicle through which participants make sense of and give sense to materiality, for themselves and (an)other. Participants tell three types of stories in sensemaking/sensegiving processes: the lived, the adopted and the hypothetical. The authors further identify “rehearsed” and “ongoing” narratives, which take any of the three story types. The use of stories to make and give sense to materiality reveals a disconnect between the static, technical definitions of materiality currently favoured by standard setters and guidance providers, and the creative authoring processes the participants employ. Practical implications The authors argue for a move towards the use of stories and narratives about materiality in standard setting, specifically “materiality in action”, which the findings suggest may assist in creating shared understandings of the ambiguous concept. Originality/value While previous research considers what materiality means within financial and nonfinancial reporting and assurance contexts, the authors empirically analyse how people understand and make sense/give sense to materiality. The authors also contribute to the use of sensemaking/sensegiving processes within the accounting literature.
February 2022
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94 Reads
February 2022
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356 Reads
January 2022
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51 Reads
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59 Citations
Critical Perspectives on Accounting
The environment is in crisis. Climate science and biodiversity loss indicators, for example, illustrate the extent of environmental degradation and the concerns with the sustainability of Earth, or perhaps more specifically, the ability of Earth to sustain (human) life. There is also an increasing recognition of the environmental crisis as urgent, as an emergency, yet whether we are acting sufficiently to the environmental crisis is still up for debate. These debates have become more evident in light of the COVID-19 pandemic, creating a context within which to consider what it means to respond to a crisis and how the environment might feature in any post-COVID recovery. In this essay, we first outline and reflect on crisis, urgency and (in)action through a consideration of the environmental crisis and the COVID-19 crisis before moving to our main focus – the implications for environmental accounting. Specifically, we suggest that the construction of environmental accounting as accounting for the long-term, an attempt to contrast it with and overcome the problems with short-term conventional accounting, potentially contributes to the construction of the environment as lacking urgency and potentially enables its marginalisation. We argue that in order to make the most of accounting’s potential as a constitutive force, capable of participating in transforming preferences, decisions and behaviour in organisations and societies, environmental accounting needs to be about the short-term. We contribute to the ongoing discussions on how accounting needs to change if it is to recognise the urgent nature of the environmental crisis.
September 2021
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16 Reads
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3 Citations
Social and Environmental Accountability Journal
August 2021
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91 Reads
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9 Citations
Qualitative Research in Accounting & Management
Purpose In addition to introducing the papers that contribute to the special issue on “Accounting for Social Impact”, the purpose of this editorial is to prompt critical reflection and discussion on the concept of social impact in accounting research and practice. Design/methodology/approach This editorial draws on Alvesson and Blom’s (2021) hembig concept to frame the discussion. After briefly introducing the hembig concept, we discuss social impact in accounting research and practice in relation to it before reflecting on potential implications. We then introduce the contributions to this special issue. Findings While we argue that social impact in accounting is not a hembig concept, we suggest that it is potentially at risk of becoming one. In light of this discussion, we identify the importance of conceptual clarity in the use of social impact within accounting research and practice, given the potential for conceptual ambiguity. Research limitations/implications The editorial aims, which are reflected in this special issue, are not only to stimulate qualitative research on accounting for social impact but to also encourage further critical engagement with the concept and its use. We suggest that the concept of social impact and its use within accounting research and practice would benefit from further conversations and critical reflection. Originality/value We consider the concept of social impact within accounting in relation to the hembig concept.
May 2021
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48 Reads
... Penelitian terdahulu [2] mengkaji perkembangan laporan terintegrasi (IR) dan IIRC. Mereka menyoroti "disintegrasi" IR dalam lingkungan pelaporan keberlanjutan. ...
March 2024
Critical Perspectives on Accounting
... In terms of meaning innovativeness, retailers should emphasize innovation on meaning and communicate it effectively to consumers. They can construct innovative meanings based on new value propositions, guide consumers to participate in the co-creation of meanings, and use metaphors (Gilliam and Rockwell 2018), metadiscourse (Li et al. 2020), and storytelling (Bolt and Tregidga 2023) to communicate new meaning to consumers and facilitate the process of meaning construction, thus establishing a deeper emotional connection with customers. ...
March 2022
Accounting Auditing & Accountability Journal
... Accounting has evolved from a purely calculative function to a key mechanism for economic and social management. Accounting information significantly influences decision-making, shaping organizational and societal behavior (Tregidga and Laine 2022). Belkaoui (1989) asserts that behavioral accounting emphasizes the relevance of accounting information received for decision-making by individuals and groups due to direct or indirect communication. ...
January 2022
Critical Perspectives on Accounting
... Dewald Roode Information Security Research Workshop Kennesaw, Georgia, USA 6 of emerging concepts such as 'circular economy' (Dzhengiz et al., 2023). In accounting research, scholars have begun to question the hegemonic ambiguity of emerging concepts such as 'social impact' (Yang et al., 2021). Hembig awareness is present in IS research as well. ...
August 2021
Qualitative Research in Accounting & Management
... In questo contesto si colloca il problema della relazione che intercorre tra l'azienda, la perdita di biodiversità e il collasso degli ecosistemi (Corvino et al., 2021;Doni et al., 2022). Tale indagine è ancora in una fase embrionale, ma recentemente si è posizionata come centrale rispetto alle molteplici prospettive di studio ed analisi della sostenibilità aziendale (Laine et al., 2022). ...
May 2021
... With increasing global concerns such as climate change and resource scarcity, companies face growing pressure from stakeholders to be transparent about their environmental footprint. Environmental social accounting offers a structured approach to addressing these concerns, ensuring businesses can contribute meaningfully to global sustainability goals (Laine et al., 2021). One of the primary roles of environmental social accounting is to increase transparency and accountability in CSR initiatives. ...
May 2021
... Bebbington et al. (2000) also argued that the field would benefit from specialized research meetings and conferences, as this would help academic networks to develop and be useful in finding support for emerging scholars aspiring to publish their work in the area. Subsequently, the success of both the Centre for Social and Environmental Accounting Research (CSEAR) and the Environmental and Sustainability Management Accounting Network (EMAN) have underscored the importance of institutions and scholarly networks for encouraging work in less traditional accounting topic areas (see Baker et al., 2023;Rodrigue & Tregidga, 2020). Since 2014, EAR has often published around two or three environmental accounting papers each year. ...
December 2020
Social and Environmental Accountability Journal
... This approach would enrich discussions on the challenges and nuances associated with corporate sustainability reporting and stakeholder pluralism. The materiality process should address areas of contention by viewing them as opportunities for shared sustainability strategies (Brown and Dillard 2015;Sciarelli et al. 2024;Tregidga and Milne 2022). ...
November 2020
Critical Perspectives on Accounting
... For instance, there are assumptions that, through SR, organizations demonstrate their increasing responsibility and accountability toward sustainability (Pinto & Bandeira, 2013) and achieve a competitive advantage by providing the information about company's performance, impacts, and sustainability strategies to the public (Jones et al., 2015). Companies disclose non-financial information to manage the interests and demands of stakeholders, as well as to improve the company branding and gain reputational benefits (Cho et al., 2015;Laine et al., 2020). Moreover, long-term profitability with social justice and environmental protection is the purpose behind implementing SR by legislators and government authorities. ...
March 2020
Social and Environmental Accountability Journal
... Efforts to ensure such decent pay have sparked considerable public controversy. Powerful conservative interests have opposed livable wages by arguing that these are not financially viable for businesses, are not warranted due to low employee productivity, and will result in job losses and business failures (Fourcade, 2009;Karjanen, 2010;Skilling and Tregidga, 2019). Correspondingly, the value of the MW in many OECD countries has been eroded and kept artificially lower than the LW. ...
September 2019
Accounting Auditing & Accountability Journal