Qualitative Research in Accounting & Management: Volume 18 Issue 3

Social impact in accounting: is it at risk of becoming a hembig concept and does this matter?

Cherrie Yang, Susan O’Leary, Helen Tregidga

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…

How impact measurement devices act: the performativity of theory of change, SROI and dashboards

Katherine Ruff

This study aims to examine the role of devices in assessing the social impact of an organization. The study examines the effects of device and analyst expertise on the contents…

Social impact measurement in social housing: a theory-based investigation into the context, mechanisms and outcomes of implementation

Alice Jones, Néstor Valero-Silva

English social housing providers are increasingly turning to social impact measurement to assess their social value. This paper aims to understand the contextual factors causing…

Social impact reporting in the public interest: the case of accounting standardisation

Sarah Adams, Dale Tweedie, Kristy Muir

This paper aims to investigate the extent to which accounting standards for social impact reporting are in the public interest. This study aims to explore what the public interest…