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Social accounting as stakeholder knowledge appropriation

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  • Michelle Greenwood
  • Ken Kamoche

Abstract

Heeding the call for socio-political explorations of the social accounting project, we use the analytical lens of knowledge appropriation to explore power and contest in social auditing. We develop a knowledge appropriation model comprising three stages: knowledge creation, knowledge generation and outcome distribution, which we then use to analyze an exemplar case. We argue that, despite asymmetries of power and managerial prerogative, deficient stakeholder involvement in the creation and distribution stages renders social auditing ineffective for governance as either a stakeholder account or a strategic management system. We conclude that embedded stakeholder involvement in knowledge creation processes is essential for social auditing to be effective as corporate governance. Copyright Springer Science+Business Media, LLC. 2013

Suggested Citation

  • Michelle Greenwood & Ken Kamoche, 2013. "Social accounting as stakeholder knowledge appropriation," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 723-743, August.
    • Handle: RePEc:kap:jmgtgv:v:17:y:2013:i:3:p:723-743
    DOI: 10.1007/s10997-011-9208-z
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    2. Driss El Kadiri Boutchich, 2023. "Model for Promoting Corporate Social Performance Measurement and Social Change: Elaboration from Causal Analysis Between the Both," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 169(1), pages 209-234, September.
    3. Laguir, Issam & Stekelorum, Rébecca & El Baz, Jamal, 2021. "Proactive environmental strategy and performances of third party logistics providers (TPLs): Investigating the role of eco-control systems," International Journal of Production Economics, Elsevier, vol. 240(C).
    4. Hernández-Romero, Ilse María & Fuentes-Cortés, Luis Fabián & Nápoles-Rivera, Fabricio, 2019. "Conditions accommodating a dominant stakeholder in the design of renewable air conditioning systems for tourism complexes," Energy, Elsevier, vol. 172(C), pages 808-822.
    5. Ronald K. Mitchell & Harry J. Van Buren III & Michelle Greenwood & R. Edward Freeman, 2015. "Stakeholder Inclusion and Accounting for Stakeholders," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 851-877, November.
    6. Simona Fiandrino & Alberto Tonelli, 2021. "A Text-Mining Analysis on the Review of the Non-Financial Reporting Directive: Bringing Value Creation for Stakeholders into Accounting," Sustainability, MDPI, vol. 13(2), pages 1-18, January.

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