David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 83 (2):247 - 263 (2008)
This article examines a social accounting cycle in a Danish savings bank with specific focus on how employees interacted with the cycle. The case study is based on archival material and observations of employee engagement sessions that were a significant part of the cycle. The article exposes the ways in which the cycle can be understood as an initiative that prompts different forms of accountability. The cycle had the potential to bring different forms of accountability together, but the cycle also faced challenges that threatened its relevance from an employee perspective. These challenges might have implications for the way we perceive social accounting and the role of employees.
|Keywords||accountability employee voice employees social accounting stakeholder engagement|
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References found in this work BETA
Michel Foucault (1977). Discipline and Punish. Vintage Books.
Jean-Pascal Gond & Olivier Herrbach (2006). Social Reporting as an Organisational Learning Tool? A Theoretical Framework. Journal of Business Ethics 65 (4):359 - 371.
Rob Gray (2001). Thirty Years of Social Accounting, Reporting and Auditing: What (If Anything) Have We Learnt? Business Ethics 10 (1):9–15.
Harry Hummels (1998). Organizing Ethics: A Stakeholder Debate. [REVIEW] Journal of Business Ethics 17 (13):1403-1419.
Andreas Rasche & Daniel E. Esser (2006). From Stakeholder Management to Stakeholder Accountability. Journal of Business Ethics 65 (3):251 - 267.
Citations of this work BETA
Sharon C. Bolton, Rebecca Chung-hee Kim & Kevin D. O'Gorman (2011). Corporate Social Responsibility as a Dynamic Internal Organizational Process: A Case Study. [REVIEW] Journal of Business Ethics 101 (1):61 - 74.
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