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Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens
تصورات فعالان جنبش اجتماعی از کنش سیاسی و مقابله با حسابداری از طریق یک دریچه حسابداری گفتگوی انتقادی و پاسخگویی-2021 In the face of growing disaffection with neoliberalism and corporate social and environmental
accounting, critical accounting recognizes the potential of counter-accounting to open spaces for
democratic contestation and to advance progressive change. Critical dialogic accounting and
accountability (CDAA), for example, views counter-accounting as providing social movements
with opportunities to challenge neoliberal hegemony, to mobilize multiple publics and to
construct new social realities. However, the democratizing potential of counter-accounting is
contested within academia, and social movements’ views of counter-accounting as a politicizing
practice are not well understood. We extend CDAA theorizing by elaborating on the value of
counter-accounting in advancing democratic struggles against neoliberalism and illustrating how
an agonistic lens can be useful in framing social movements’ actions in these struggles. Social
movements’ conceptualizations of political action and counter-accounting are empirically
investigated through interviews with 25 social movement activists. Based on the interviews and
our CDAA lens, we propose possible areas for critical accounting collaborations with social
movements as they seek to effect progressive change. keywords: حسابداری دیجیتالی انتقادی و پاسخگویی | مبنی بر حسابداری | عذاب | جنبش های اجتماعی | نئولیبرالیسم | Critical dialogic accounting and accountability | Counter-accounting | Agonistics | Social movements | Neoliberalism |
مقاله انگلیسی |
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Exploring bluewashing practices of alleged sustainability leaders through a counter-accounting analysis
بررسی شیوه های آبی شستشو توسط رهبران پایداری ادعایی از طریق تجزیه و تحلیل ضد حسابداری-2021 This paper is aimed at analyzing, through a counter-accounting approach, to what extent companies considered
to be sustainability leaders release transparent and balanced information on their commitment to the United
Nations Global Compact (UNGC) and Sustainable Development Goals (SDGs). A content analysis was conducted
on the sustainability reports of a sample of 28 companies from the UNGC LEAD program, and the results were
compared with information disclosed by external sources not controlled by the studied organizations. Corporate
disclosure counter-accounting reveals that more than 80% of the significant negative events related to LEAD
companies were not reported or were only partially reported in their sustainability reports. Contrary to re-
searchers initial expectations, the length of the sustainability reports was not positively associated with their
completeness or transparency. The findings of this study contribute to the literature on bluewashing and counter-
accounting. They question the performance of companies considered to be sustainability leaders and the
transparency of their reporting practices. From a managerial standpoint, the analysis of the results points at the
necessity to shift the focus from the quantity of reports to their quality and transparency. keywords: گزارش پایداری | ungc | مبنی بر حسابداری | شستشو آبی | csr | اثرات زیست محیطی | Sustainability reporting | UNGC | Counter-accounting | Bluewashing | CSR | Environmental impact |
مقاله انگلیسی |