Enacting social accounting within a community enterprise : actualising hermeneutic conversation

Social accounting;Social accounting--Great Britain--Newcastle upon Tyne--Case studies;Environmental auditing;Nonprofit organizations;Jesmond Swimming Pool

Gibbon, Rebecca Jane ; Bebbington, Jan ; Bebbington, Jan

University:University of St Andrews

Department:Management (School of )

关键词: Social accounting;    Social accounting--Great Britain--Newcastle upon Tyne--Case studies;    Environmental auditing;    Nonprofit organizations;    Jesmond Swimming Pool;   

Others  :  https://research-repository.st-andrews.ac.uk/bitstream/handle/10023/976/Rebecca%20Jane%20Gibbon%20PhD%20thesis.PDF?sequence=3&isAllowed=y

来源: DR-NTU

【 摘 要 】

The research was carried out using a participatory action research approach todevelop social accounts with Jesmond Swimming Pool (JSP). The originalmotivation to carry out this project was to see what social accounts would look likeand whether it was possible to develop them in this organisation. The experience ofdoing social accounts is further examined using Gray, et al., (1997) to explorewhether these were either ‘ideal’ or ‘good’ social accounts for the organisation. Acommunitarian philosophical framework is used in order to examine theconceptualisation of ‘good’ social accounts.The first part of the thesis explores the social and environmental accounting (SEA)and accountability literature, with the second part exploring the experience ofreaching initial agreement to do social accounts (SAs). The agreement to do theaccounts was then followed by two years of social accounts developed with JSP.This empirical data provides a detailed account from the perspectives of insidersand other sources as to the experience of doing social accounts. This experience isthen opened up to interrogation from a wider view point.The third part of the thesis examines the experience of JSP using third sectorcommunitarian philosophy and a voluntary accountability framework in order todemonstrate that JSP could provide an example of a ‘good’ or ‘ideal’ socialaccount. This raises the issue of whether or not ‘good’ or ‘ideal’ social accounts forthird sector organisations are only possible within a communitarian paradigm. If itis possible to establish what ‘good’ social accounts entail then it may be appropriateto extend this approach to other contexts, for example, the public sector or thecorporate world.