Employees, Non-financial Reports and Institutional Arrangements: A Study of Accounts in the Workplace
AbstractNon-financial reports, such as sustainability, social responsibility and ethical reports, claim to make organizations accountable to a range of stakeholders. Yet, it has been argued that such reports are of limited value in the absence of structures that enable stakeholder response to the information provided and accordingly influence decision-making. The aim of this paper is to assess the materiality of non-financial reports to employees in the light of enterprise-level arrangements where employees potentially impact decision-making. The paper draws on interviews with Danish employee representatives and archival material in organizations that claim to be accountable to a range of stakeholders, including employees, through the preparation of non-financial reports. Denmark is an interesting empirical setting for this study as arrangements such as European works councils, employee board representatives, works councils and shop stewards are widespread and regulated. This paper suggests that, from the perspective of employees, formal reports represent a limited contribution to accountability and that institutional arrangements in the workplace appear more important for this stakeholder group. The paper illustrates that these arrangements are significant vehicles for employees to demand, receive and develop accounts of organizational affairs and that non-financial reports seem insignificant as a basis for pursuing impact on management decision-making.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Taylor & Francis Journals in its journal European Accounting Review.
Volume (Year): 19 (2010)
Issue (Month): 1 ()
Contact details of provider:
Web page: http://www.tandfonline.com/REAR20
You can help add them by filling out this form.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty).
If references are entirely missing, you can add them using this form.