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IESA
Alternative Accounts
| Question | Answer |
|---|---|
| different methods of counter accounts | d- ca to make visible harm caused to workers by those with power d- iaNGOs use ca to strategically achieve env and social justice b- counter accounting and ca on sustainability reports b- images do not represent, they create reality |
| different methods of counter accounts (2) | b - potential for online reporting to facilitate and enhance ca emancipatory potential l&v - filmed videos to contrast indsutry portrays -> sparking debate l- ca can play role in delegitimising neoliberal thinking & fostering social change |
| power dynamics in alternative accounts | d - ca used to challenge corporate practices and address power imbalances b - orangisational narcissism & overemphasis on the achievements l - immigrants viewed as economic agents |
| denedo et al., 2017 key points | - reasons for gaps in governance and accountability: unequal power relationships, corporation actions, ineffective gov practice - iaNGOs use ca to escalate conflicts to higher levels & build coalitions |
| boiral, 2013 key points | - reports presented idealised version of corporate sustainability - camouflaging real problems through omissions, biased reporting, optimistic rhetoric and misleading imagery - reporting works more as marketing tool - assurance process not as reliable |
| gallhofer et al., 2006 key points | - potential of web to facilitate & enhance ca emancipatory potential - but challenges 2 - +ve: facilitate & share arguments to counter power forces, increase accessibility = increased representation - -ve: worlds poorest excluded, dominance of english |
| laine & vinnari, 2017 key points | - finnish pig farms - coa achieve some rearticulation of meaning of animal production & prompted society - filmed videos to contrast industry portrayal - changes framed as improvement to system rather than challenge system |
| laine & vinnari, 2017 key points (2) | - strong -ve framing can limit ability to gain broader traction & legitimacy - ethical consideration used to produce ca can impact perception & legitimacy |
| leham et al., 2016 key points | - ca can play role in delegitimising neoliberal thinking & fostering social change - immigrants viewed as economic agents - neoliberal immigration policies use accounting logics to selectively admit or reject individuals |
Created by:
amyperston
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