سال انتشار:
2021
عنوان انگلیسی مقاله:
A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image
ترجمه فارسی عنوان مقاله:
مسئله شکلات چسبنده: مدیریت تاثیر و حساب های متقابل در شکل دادن به تصویر شرکت
منبع:
ScienceDirect- Elsevier- Critical Perspectives on Accounting, 81 (2021) 102229: doi:10:1016/j:cpa:2020:102229
نویسنده:
Stephanie Perkiss
چکیده انگلیسی:
Demand for chocolate is at an all-time high. However, producing chocolate comes with
some sticky social, environmental and economic problems. This paper focuses on the
issues of child labour, forced child labour and unsustainable farming practice within the
chocolate industry, and specifically on the discourse about Nestlé’s Ivory Coast cocoa
supply chain. We analyse corporate disclosures, related counter accounts and
subsequent responses in new and old media as a dynamic communication process. A
mobilising of Goffman’s (1959) dramaturgical metaphor of impression management
contextualises each communication as a performance towards an audience. Behind the
communications is Nestlé’s need to repair its legitimacy – because child labour and
unsustainable farming exist in its cocoa supply chain – and the audience’s vested
interests in their counter-performances. The Nestlé case offers substantive and nuanced
insights into corporate disclosure and communication practices, how the Internet is
changing the more unidirectional performances of the past, and how appreciation of
counter accounts and subsequent responses to counter accounts contributes to
theoretical understanding as well as provides insights into the plight of cocoa’s child
labourers.
keywords: ارتباطات شرکت | افشای شرکت | پاسخ های حسابداری | مدیریت تصور | مشروعیت | Corporate communications | Corporate disclosure | Counter account responses | Impression management | Legitimacy
قیمت: رایگان
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