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Social accounting and the co-creation of corporate legitimacy

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  • Killian, Sheila
  • O'Regan, Philip

Abstract

This paper explores how social accounting can generate legitimacy for a company within a local community, and reveals the essential role of the community itself in the process. We take an in-depth case study approach using interviews with both company and community actors, supported by analysis of a nine-year social accounting series. A Bourdieusian frame highlights the unarticulated nature of the roles played by various actors in the co-creation of a local account, and the way that increasing local participation in that accounting process gradually narrates the company into a position of authority. This has lasting impact on the community. Social accounting produces a narrative that acquires symbolic power, directing legitimacy and power to the company, while restructuring the community's social relationships, self-identity, and patterns of accountability. We conceptualise this social accounting process as analogous to mapmaking, iteratively drawing and redrawing the local social geography, prioritising the representation of the company over time in a process of thematic cartography which records growing local acceptance of, and deference to, the company. This has implications for our understanding of the power of account-giving and the impact of social accounting.

Suggested Citation

  • Killian, Sheila & O'Regan, Philip, 2016. "Social accounting and the co-creation of corporate legitimacy," Accounting, Organizations and Society, Elsevier, vol. 50(C), pages 1-12.
    • Handle: RePEc:eee:aosoci:v:50:y:2016:i:c:p:1-12
    DOI: 10.1016/j.aos.2016.02.004
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    Cited by:

    1. George, Sendirella & Brown, Judy & Dillard, Jesse, 2023. "Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    2. Pantic, B., 2016. "Comparability of financial reports: A literature review of most recent studies," Working Papers 6451, Graduate School of Management, St. Petersburg State University.
    3. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.
    4. Anesa, Mattia & Bressan, Alessandro, 2024. "SMEs tax minimization as shared responsibility," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
    5. Mark E. Lokanan & Prerna Sharma, 2023. "Two Decades of Accounting Fraud Research: The Missing Meso-Level Analysis," SAGE Open, , vol. 13(3), pages 21582440231, September.
    6. Löhlein, Lukas & Müßig, Anke, 2020. "At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change," Accounting, Organizations and Society, Elsevier, vol. 83(C).
    7. Sorina Geanina Stanescu & Ion Cucui & Constantin Aurelian Ionescu & Liliana Paschia & Mihaela Denisa Coman & Nicoleta Luminiţa Gudanescu Nicolau & Marilena Carmen Uzlau & Mihaela Leasa Lixandru, 2021. "Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems," IJERPH, MDPI, vol. 18(4), pages 1-21, February.
    8. O'Regan, Philip & Killian, Sheila, 2021. "Beyond professional closure: Uncovering the hidden history of plain accountants," Accounting, Organizations and Society, Elsevier, vol. 94(C).
    9. Clune, Conor & O’Dwyer, Brendan, 2020. "Organizing dissonance through institutional work: The embedding of social and environmental accountability in an investment field," Accounting, Organizations and Society, Elsevier, vol. 85(C).
    10. Pupovac, Sanja & Moerman, Lee, 2022. "Bringing Shell and Friends of the Earth on stage: A one-act spectacle of oil spills in the Niger Delta," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    11. Orla McCullagh & Mark Cummins & Sheila Killian, 2023. "Decoupling VaR and regulatory capital: an examination of practitioners’ experience of market risk regulation," Journal of Banking Regulation, Palgrave Macmillan, vol. 24(3), pages 321-336, September.
    12. Correa, Carmen & Laine, Matias & Larrinaga, Carlos, 2023. "Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    13. Annesi, Nora & Battaglia, Massimo & Frey, Marco, 2021. "Stakeholder engagement by an Italian water utility company: Insight from participant observation of dialogism," Utilities Policy, Elsevier, vol. 72(C).
    14. repec:mth:ijafr8:v:8:y:2018:i:4:p:208-226 is not listed on IDEAS
    15. Skrzypek, Emilia E., 2020. "Extractive entanglements and regimes of accountability at an undeveloped mining project," Resources Policy, Elsevier, vol. 69(C).
    16. Semeen, Homaira & Islam, Muhammad Azizul, 2021. "Social impact disclosure and symbolic power: Evidence from UK fair trade organizations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
    17. Emilio Passetti & Lara Bianchi & Massimo Battaglia & Marco Frey, 2019. "When Democratic Principles are not Enough: Tensions and Temporalities of Dialogic Stakeholder Engagement," Journal of Business Ethics, Springer, vol. 155(1), pages 173-190, March.

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