Search results

Any historical survey of the way in which consumers have organized themselves into associations for their own mutual benefit and protection should really begin with the role played by the consumer co‐operative movement. But, as Jeremy Mitchell (former Head of Information at Consumers' Association and now Director of the Consumer Affairs Division at the Office of Fair Trading) has pointed out, the co‐operative movement was not really a consumer association at all: ‘The fact that the consumer, in a co‐operative society, is the formal owner of the means of distribution seems to have little significance in practical terms. By analogy, it can be compared with the consumer's formal ownership of the means of production in a nationalized industry, or the individual shareholder's formal ownership of a joint‐stock company.’

I believe it is, or was, the case that libraries in the Republic of South Africa do not stock copies of Black Beauty; nor children's stories about little black rabbits and little white ones. Similarly, it is said to be impossible to get Darwin's Origin of the Species in the so called ‘Bible Belt’ region in the USA; and I have no doubt that it would be provocative—and also futile—to request a copy of, say, Animal Farm from the Lenin Library in Moscow.

It is doubtful whether an acceptable definition of the term alternative information is at present available to us. What is certain is that someone working in a public library system actively exploring different ways of reaching the local population will take a different view from that of a commercial or business librarian.

An average person's memory of the last biology book he or she has read is likely one of a dry tome lugged back and forth to a high school or college biology class. “Good books” and “biology” are not naturally linked in people's minds. This is an unfortunate occurrence, but one that is easily remedied. For anyone with a little curiosity about biology and a penchant for good books, the following bibliography provides some guidance. All but one of the authors included are or were trained as scientists. They all have a couple of traits in common, namely a passion for their work and a desire to share this passion with anyone who will listen. It is our good fortune that they are also excellent writers.

This paper extends the nature and relevance of exploring the historical roots of social and environmental accounting by investigating an account that recorded and made visible pollution in 17th century London. John Evelyn's Fumifugium (1661) is characterised as an external social account that bears resemblance to contemporary external accounting particularly given its problematising intentionality.

An interpretive content analysis of the text draws out the themes and features of social accounting. Emancipatory accounting theory is the theoretical lens through which Evelyn's social account is interpreted, applying a microhistory research approach. We interpret Fumifugium as a social account with reference to the context of the reporting accountant.

In this early example of a stakeholder “giving an account” rather than an “account rendered” by an entity, Evelyn problematises industrial pollution and its impacts with the stated intention of changing industrial practices. We find that Fumifugium was used in challenging, resisting and seeking to solve an environmental problem by highlighting the adverse consequences to those in power and rendering new solutions thinkable.

This is the first research paper to extend investigations of the historical roots of social and environmental accounting into the 17th century. It also extends research investigating alternative forms of account by focusing on a report produced by an interested party and includes a novel use of the emancipatory accounting theoretical lens to investigate this historic report. Fumifugium challenged the lack of accountability of businesses in ways similar to present-day campaigns to address the overwhelming challenge of climate change.

Knowledge can be created by drawing inferences from what is already known. Often some of the requisite information is lacking and has to be gathered by whatever research techniques are appropriate, e.g. experiments, surveys etc. Even if the information has all been published already, unless it is retrieved no inferences will be drawn from it and consequently there will exist some knowledge that is implicit in the literature and yet is not known by anyone. This ‘undiscovered public knowledge’, as it is termed by Swanson, may exist in the following forms: (i) a hidden refutation or qualification of a hypothesis; (ii) an undrawn conclusion from two or more premises; (iii) the cumulative evidence of weak, independent tests; (iv) solutions to analogous problems; (v) hidden correlations between factors. Methods of classification may also play a direct role in the creation of original knowledge. Novel solutions to problems may be discovered by generating different combinations of the basic features of the solutions, as is done in morphological analysis. Alternatively a natural classification may identify gaps in existing knowledge. This paper reviews previous work on producing knowledge by information retrieval or classification and describes techniques by which hidden knowledge may be retrieved, e.g. serendipity in browsing, use of appropriate search strategies and, possibly in the future, methods based on Farradane's relational indexing or artificial intelligence.

Via philosophy of science, the paper seeks to identify the role of trial and error in business and other managed activities, including economic development.

Drawing first on Karl Popper's view of trial and error as essential to the evolution of all life, including all human activity, the paper asks what we mean by science, and how distinctive is the scientific mode of enquiry. It goes on to look at, in particular, the treatment of trial and error, and of evolution, in two best‐selling management books of the last 25 years, and at the relevance of this treatment to some recent discussions of economic development.

Popper's distinction between science and various types of non‐science is not as clear‐cut as is sometimes portrayed. Moreover, there are significant variants to Popper's view of scientific method. But accepting Popper's view of the centrality of trial and error for problem solving the paper finds significant echoes in some management thinking. Related questions occur, also, in some recent discussions of economic development.

The paper argues that trial and error is a well‐established approach in business and other managed activities, and that there is potential to learn from many examples of success and disappointment.

The paper questions whether some views of science, and of the demarcation between science and non‐science, are as clear‐cut as is sometimes assumed. It argues against claimed novelty in some recent discussion of evolutionary process in business and elsewhere.

This paper seeks to consider the impact and potential impact of social accounting at the macro level. It aims to explore the potential for “silent” or “shadow” social accounting to hold Anglo‐American capitalism to account for its social outcomes relative to other “varieties of capitalism”.

The role of accounting in spreading Anglo‐American capitalist values is outlined. This is followed by a discussion of macro social indicators and their potential to problematise social outcomes. In particular the paper reports on, and updates, an investigation of comparative child mortality figures in wealthy countries that appeared in the medical literature. This evidence is used both as an exemplar and as a substantive issue in its own right.

The specific empirical evidence reported, based on a cross‐sectional and longitudinal analysis of child mortality and its relationship to income inequality, exemplifies the consistently poor and relatively worsening performance of the Anglo‐American capitalist model. A rationale, and evidence, is also presented for the potential of such social reporting to act as an accountability mechanism.

The paper introduces to the accounting literature specific evidence of poor social outcomes associated with Anglo‐American capitalism. It considers the wider potential role of social indicators, as a component of silent and shadow reporting at a macro‐level, in problematising dominant forms of economic and social organisation.

The purpose of this paper is to contribute to the literature investigating disclosure reactions to legitimacy threats by analyzing the corporate social responsibility (CSR) disclosure reactions to catastrophic accidents suffered by major airlines.

The authors use content analysis to examine changes in annual report disclosure in response to four separate airline disasters. The authors adopt two classification schemes and two measurement approaches to explore these changes.

The authors find that for three events the organizations appear to have responded with considerable increases in CSR disclosure that are consistent with attempts of legitimation. For one of the events examined, the authors find no disclosure response and suggest that this could be due to the company’s unwillingness to accept responsibility.

The study’s focus on major airlines that have suffered an accident with available annual reports in English meant that other companies had to be excluded from the analysis.

The findings demonstrate the use of the annual report as a legitimation tool and further highlight the need for greater transparency and comparability across publications.

The paper adds to the scarce literature examining corporate disclosure reactions following threats to their social legitimacy.

The purpose of this paper is to explore the utilization of the social network, Facebook, as an instrument of stakeholder engagement and dialogic accounting in American charitable foundations, specifically non-profit organizations that are dedicated to philanthropy.

The research motivation involves whether online interaction through Facebook could represent a channel of dialogic accounting that engages organizational stakeholders. This paper aims to understand if this dialogue is geared to generate a consensus necessary to deliberate over decisions that are shared between all stakeholders, or if a divergent and agonistic perspective, which highlights struggles and differences between actors, prevails. The present study employs a form of content analysis that takes into account the Facebook pages of the 100 largest American philanthropic foundations.

The primary goal of the analysis is to examine the discrepancies in terms of how (and how much) large organizations are using Facebook. The study wants to provide more details on which kind of information large organizations are willing to disclose and collect on Facebook, and to evaluate the level and type of interaction between foundations and users.

Further research could build on the present study by providing in-depth case studies and extending the analysis to other social media and other types of organizations.

Social media represent a powerful mechanism to engage stakeholders in a polylogic conversation. However, the scholarly literature confirms that further studies are necessary to understand how companies and organization can exploit this potential.