This book deals with the limitations of economic and financial accounting as an appropriate instrument to reflect the real value created or destroyed by an organization.The authors present asustainable social accounting approach that considers both the social and economic value - Blended Value - generated by an organization for all of its stakeholders. This approach is based on four major theories - Stakeholder Theory, Action Research, Phenomenological Perspective and Fuzzy Logic - and was developed on the (...) basis of a cost-benefit analysis. (shrink)

This study examines the 3.5 m+ English-language original tweets that occurred during the 2011 Occupy Wall Street protests. Starting from previous research, we analyze how character terms such as “the banker,” “politician,” “the teaparty,” “GOP,” and “the corporation,” as well as concept terms such as “ethics,” “fairness,” “morals,” “justice,” and “democracy” were used by individual participants to respond to the Occupy Wall Street events. These character and concept terms not only allowed individuals to take an ethical stance but also accumulated (...) into a citizen’s narrative about social accountability. The analysis illustrates how the centrality of the different concepts and characters in the conversation changed over time as well as how the concepts ethics, morals, fairness, justice, and democracy participated within the conversation, helping to amplify the ethical attributes of different characters. These findings contribute to our understanding of how demands for social accountability are articulated and change over time. (shrink)

In an increasingly complex world with increasingly powerful organisations it seems inevitable that society – or groups in society – would become anxious about whether these organisations could be encouraged to match that power with an appropriate responsibility. This is the function of accountability – to require individuals and organisations to present an account of those actions for which society holds them – or would wish to hold them – responsible. And the history of social accounting, at its (...) most fundamental, is a history of attempts to develop this accountability. It seems to me that the widespread and systematic practice of social and environmental accounting is a deeply essential element in any well‐functioning, complex democracy. The corollary is that the absence of such mechanisms raises fundamental questions about the nature of modern democracies. This article briefly outlines what I believe to be the three strands of social accounting. It then identifies a few of the lessons that we may be able to learn from current experience and, in particular, how social accounting is related to accountability, democracy and sustainability. The central issue of the tension between accountability and control is touched upon: I then illustrate how the stakeholder model can be used to help define the social account, and conclude with a few words on attestation. (shrink)

ABSTRACT:Based on theoretical insights of discourse ethics as developed by Jürgen Habermas, we delineate a proposal to further develop the institutionalization of social accounting in multinational corporations (MNCs) by means of “Social Accountability 8000” (SA 8000). First, we discuss the cornerstones of Habermas's discourse ethics and elucidate how and why this concept can provide a theoretical justification of the moral point of view in MNCs. Second, the basic conception, main purpose, and implementation procedure of SA 8000 are (...) presented. Third, we critically examine SA 8000 from a Habermasian perspective, and discuss advantages and drawbacks of the initiative. Fourth, to address the drawbacks, we introduce a “discourse-ethically” extended version of SA 8000. We show that this approach is theoretically well-founded and able to overcome some of the current deficits of the certification initiative. We demonstrate that the extended version of SA 8000 can be successfully applied on a cross-cultural basis, and that our findings have significant implications for other international ethics initiatives. (shrink)

there seems to be some kind of asymmetry, at least in some cases, between moral testimony and non-moral testimony, between aesthetic testimony and non-aesthetic testimony, and between religious testimony and non-religious testimony. In these domains, at least in some cases, we object to deference, and for this reason expect people to form their beliefs on non-testimonial grounds, in a way that we do not object to deference in paradigm cases of testimonial knowledge. Our philosophical puzzle is therefore: what explains these (...) (apparent) asymmetries (or are they merely apparent)? My aim here is to criticize three accounts of these testimonial asymmetries and to suggest an alternative strategy for solving our puzzle. I’ll consider the idea that testimony cannot be a source of understanding (§2), the idea that testimony cannot be a source of acquaintance (§3), and the idea that testimonial belief is not conducive to moral virtue (§4). These accounts all explain the badness of testimonial belief, in the relevant cases, by appeal to its consequences for the believer—respectively, a lack of understanding, acquaintance, or moral virtue. I’ll conclude by suggesting a way forward (§5): we should try to understand the badness of testimonial belief, in the relevant cases, as deriving from its consequences for the believer’s society. (shrink)

The ICIJ’s release of thePanama Papersin 2016 opened up a wealth of previously private financial information on the tax avoidance, tax evasion, and wealth concealment activities of politicians, government officials, and their allies. Drawing upon prior accountability and ethics focused research, we utilize a dataset of almost 28 M tweets sent between 2016 and early 2020 to consider the microdetails and overall trajectory of this particular social accountability conversation. The study shows how the publication of previously private financial information (...) triggered a Twitter-based social accountability conversation. It also illustrates how social accountability utterances are intra-textually constructed by the inclusion of social characters, the personal pronoun ‘we,’ and the use of deontic responsibility verbs. Finally, the study highlights how the tweets from this group of participants changed over the longer-term but continued to focus on social accountability topics. The provided analysis contributes to our understanding of social accountability, including how the release of previously private accounting-based financial information can trigger a grassroots social accountability conversation. (shrink)

Social media is changing social accountability practices. The release of the Panama Papers on April 3, 2016 by the International Consortium of Investigative Journalists (ICIJ) unleashed a tsunami of over 5 million tweets decrying corrupt politicians and tax-avoiding business elites, calling for policy change from governments, and demanding accountability from corporate and private tax avoiders. The current study uses 297,000+ original English-language geo-codable tweets with the hashtags #PanamaGate, #PanamaPapers, or #PanamaLeaks to examine the trajectory of Twitter-based social (...) accountability conversations and the potential for the emergence of a longer-term social accountability user network. We propose that it is the combination of financial inscriptions and evaluative ethical utterances that incite and sustain social accountability conversations and social accountability networks. Financial inscriptions simultaneously remind audiences of both the information event that fomented the initial public reaction and the monetary magnitude of the event. Value-based ethical messaging, in turn, enunciates an ethical stance that simultaneously evaluates existing practices and emphasizes the need for accountability. It is the combining of these two types of messaging that helps to construct and sustain a normative narrative about social accountability. The results illustrate how the repetition and re-working of these two forms of messaging facilitated the construction of a normative narrative that coalesced into a social accountability network which persisted beyond the initial Panama Paper information event and which was re-activated in 2017 when the ICIJ published the Paradise Papers. (shrink)

In this brief paper, offered as a policy viewpoint, I introduce what I believe to be a novel concept for supporting individual citizen interaction with the U.S. Federal government, termed the individual social account. I explore whether and how the concept might be implemented so as to strengthen the U.S. social safety net and further citizen trust and responsibility in e-government interactions. I illustrate and develop the concept as a platform for reform and suggest and discuss design criteria, (...) surfacing various issues. I conclude with additional thoughts with which to stimulate further research and discussion of the concept and its practicalities. (shrink)

Critics of SRI have said little about the integrity of corporate representations resulting in screening inclusion or exclusion. This is surprising given social and environmental accounting research that finds corporate posturing and deception in the absence of external verification, and a parallel body of literature describing corporate "greenwashing" and other forms of corporate disinformation. In this paper I argue that the problems and challenges of ensuring fair and accurate corporate social reporting mirror those accompanying corporate compliance with (...) law. Similarities and points of convergence between social reporting and corporate compliance are discussed, along with proposals for reform. (shrink)

In recent years, the philosophy and psychology of reasoning have made a ‘social turn’: in both disciplines it is now common to reject the traditional picture of reasoning as a solitary intellectual exercise in favour of the idea that reasoning is a social activity driven by social aims. According to the most prominent social account, Mercier and Sperber’s interactionist theory, this implies that reasoning is not a normative activity. As they argue, in producing reasons we are (...) not trying to ‘get things right’; instead our aims are to justify ourselves and persuade others to accept our views. I will argue that even if interactionism has played a crucial role in bringing about the ‘social turn’ in our thinking about reasoning, it does not convince in its claim that reasoning is not a normative activity. Moreover, I argue that it is in fact perfectly possible to understand reasoning as a social tool that is also aimed at getting things right. I will propose that Gilbert Ryle’s conceptualization of reasoning as ‘didactic discourse’ offers one possible way to understand reasoning as both social and normative activity, and that as such his ideas could be of great value for the social turn in our thinking about reasoning. (shrink)

Explanatory contrastivists hold that we often explain phenomena of the form p rather than q. In this paper, I present a new, social‐epistemological model of contrastive explanation—accountabilism. Specifically, my view is inspired by social‐scientific research that treats explanations fundamentally as accounts; that is, communicative actions that restore one's social status when charged with questionable behaviour. After developing this model, I show how accountabilism provides a more comprehensive model of contrastive explanation than the causal models of contrastive explanation (...) that are currently en vogue. (shrink)

Philosophical accounts of humour standardly account for humour in terms of what happens within a person. On these internalist accounts, humour is to be understood in terms of cognition, perception, and sensation. These accounts, while valuable, are poorly-situated to engage the social functions of humour. They have difficulty engaging why we value humour, why we use it define ourselves and our friendships, and why it may be essential to our self-esteem. In opposition to these internal accounts, I offer a (...) social account of humour. This account approaches humour as a social practice. It foregrounds laughter and participation, and thereby gives an account of humour that helps to understand why we value humour, why we use it as we do, and why we use it to define our relationship to the world. (shrink)

Scientism in medical education distracts educators from focusing on the content of learning; it focuses attention instead on individual achievement and validity in its measurement. I analyze the specific form that scientism takes in medicine and in medical education. The competencies movement attempts to challenge old “scientistic” views of the role of physicians, but in the end it has invited medical educators to focus on validity in the measurement of individual performance for attitudes and skills that medicine resists conceptualizing as (...) objective. Academic medicine should focus its efforts instead on quality and relevance of care. The social accountability movement proposes to shift the focus of academic medicine to the goal of high quality and relevant care in the context of community service and partnership with the institutions that together with medicine create and cope with health and with health deficits. I make the case for this agenda through a discussion of the linked histories of the opioid prescribing crisis and the professionalism movement. (shrink)

Many recent arguments about the role of coercive sanctions in law suggest that the importance of coercion is underrated. The question has thus been where the lower threshold for coercion might be within a legal system. Very little attention, by contrast, has been paid to whether, at some upper threshold, coerciveness might itself present a problem for law, even on a positivist account. In this article I therefore interrogate the standard positivist picture from this unorthodox direction: Is it true that (...) there is no degree of coerciveness that is incompatible with a system of law? Or, in other words, have we gone far enough in circumscribing the role of coercion in our account of law? I argue that coercion of a certain kind undermines the conditions necessary for the social normative practices that ground legality on social accounts of law. Sufficiently coercive circumstances, I conclude, can diminish the law’s normativity by inhibiting the conditions necessary for the effective transmission of norms. (shrink)

Few issues seem to have more long-term impact upon the relations between business and society than those of corporate attitudes toward greater public accountability, corporate behaviours in response to such attitudes, and societal reaction to those behaviours. Nevertheless, there has been relatively little rigorous behavioural research of managerial attitudes toward corporate social accountability. This empirical study researches the attitudes of management in Britain toward corporate social accountability. It assesses the corporate concern for social responsibility during the peak (...) period of such concern by all interested parties (1974–1979). (shrink)

Courtroom talk in child custody interrogations recurrently features contrasting event descriptions about ‘what happened’, as well as contrasting person descriptions. This case study – from a large set of audio-recorded courtroom examinations – documents how social workers’ contrasting narrative versions about alleged domestic violence are related to divergent problem formulations. Blame-account sequences feature descriptions of a particular event as violent or nonviolent and descriptions of a new partner as ‘non-adult’ or merely as ‘impulsive’ but ‘concerned’. Other contrasting person descriptions (...) feature a target child either as ‘normal’ or as someone who ‘has a diagnosis’. This involves categorizations of the particular child either as a victim or as someone ‘with a diagnosis’, two contrasting accounts that provide divergent explanatory formulations of what the overall problem is. Ultimately, divergent testimonies also reflect how social accounts in court reflect both mitigated/aggravated descriptions of violence and divergent accounts of parents’ and children’s agency and accountability. (shrink)

Older single women in Australia are increasingly experiencing homelessness. Age and gender seem inherently related to single older women’s housing crises, but no attempt has been made to account for the causes of their homelessness through an intersectional lens. This article develops a complex and contingent causal explanation of the structures and mechanisms implicated in growing homelessness for this group. We demonstrate an original use of critical realist-informed intersectional analysis which is characterized by stratified social ontology and emergence. We (...) theoretically reframe existing literature to demonstrate how the intersectional causal powers of gender and age (‘gender*age’) discrimination and conventional life course experiences intersect to generate financial precarity for older women. Our causal model explains how economic insecurity, structural and individual contexts, and crisis events interact, challenging older women’s housing security and precipitating first-time homelessness later in life. (shrink)

Background: Community-based education (CBE) involves educating the head (cognitive), heart (affective), and the hand (practical) by utilizing tools that enable us to broaden and interrogate our value systems. This article reports on the use of virtue ethics (VE) theory for understanding the principles that create, maintain and sustain a socially accountable community placement programme for undergraduate medical students. Our research questions driving this secondary analysis were; what are the goods which are internal to the successful practice of CBE in medicine, (...) and what are the virtues that are likely to promote and sustain them? -/- Methods: We conducted a secondary theoretically informed thematic analysis of the primary data based on MacIntyre’s virtue ethics theory as the conceptual framework. -/- Results: Virtue ethics is an ethical approach that emphasizes the role of character and virtue in shaping moral behavior; when individuals engage in practices (such as CBE), goods internal to those practices (such as a collaborative attitude) strengthen the practices themselves, but also augment those individuals’ virtues, and that of their community (such as empathy). We identified several goods that are internal to the practice of CBE and accompanying virtues as important for the development, implementation and sustainability of a socially accountable community placement programme. A service-oriented mind-set, a deep understanding of community needs, a transformed mind, and a collaborative approach emerged as goods internal to the practice of a socially accountable CBE. The virtues needed to sustain the identified internal goods included empathy and compassion, connectedness, accountability, engagement [sustained relationship], cooperation, perseverance, and willingness to be an agent of change. -/- Conclusion: This study found that MacIntyre’s virtue ethics theory provided a useful theoretical lens for understanding the principles that create, maintain and sustain CBE practice. (shrink)

Over the last 20+ years, globalization has made international trade and investment more efficient and productive. In the absence of coordinated global regulatory regimes, it has also made multinational corporations (MNCs) impervious to social concerns in the countries where they operate. There is considerable debate in the academic, political, and business arena as to the causes of the apparently inequitable distribution of benefits between labor and capital. Notwithstanding, the relative merits of this debate, and facing tremendous societal pressure, companies (...) have adopted voluntary codes of conduct to ensure that workers making products for them in poor and developing countries are protected from hazardous working conditions and receive wages that meet local laws and market conditions. These codes, however, suffer from a lack of credibility and proof of substantive compliance. A new type of nongovernmental organization (NGO) has emerged that monitors a company's compliance with prespecified standards and provides assurance to the external stakeholders that the company has fulfilled its voluntary obligations. From an historical perspective, this has been an innovative phenomenon where the monitoring organization purports to act as an honest broker to ensure all concerned that the company/industry has fulfilled its obligations. In this article, we undertake a thorough examination of two such organizations, that is, Fair Labor Association, and Social Accountability International, that have played a pioneering role in bridging the gap between societal expectations and corporate performance. We examine their governance structures, operating procedures, monitoring standards, and public disclosure of findings, and above all, their success in improving the level of corporate compliance with their self‐created codes or standards. Unfortunately, our findings and conclusions are disappointing. In our view, the two groups have mostly failed to meet their avowed goals. Rather than using their NGO status to help companies improve their code compliance, they have suffered from managerial capture and have been reduced to corporate apologists. (shrink)

In her comprehensive and ambitious book, The Mismeasure of the Self: A Study in Vice Epistemology, Alessandra Tanesini offers an insightful analysis of the intellectual vices of self-evaluation and...

This paper is an attempt to summarize and evaluate the current state of empirical research on corporate social performance and policy. The extreme complexity and scope of the area and the recency of much of the relevant work makes the study preliminary, partial, and a little presumptuous out of necessity given the previous absence of such a systematic summary and analysis of empirical research. The present effort, however, may be useful in facilitating and channeling future empirical research.

Over the last 80 years, a major goal of medical educators has been to improve the quality of applicants to medical school and, hence, the resulting doctors. To do this, academic standards have been progressively strengthened. The Medical College Admission Test (MCAT) in the United States and the undergraduate science grade point average (GPA) have long been correlated with success in medical school, and graduation rates have been close to 100 percent for many years. Recent studies have noted that some (...) doctors having difficulties in practice were found to have had similar problems while in school. In this essay, we present a brief historical account of attitudes and approaches to admissions requirements, then discuss basic broad areas of accomplishment in clinical practice: academic mastery, clinical acumen, and professionalism. We then review data that suggest that lack of competency can often be detected very early in a student’s career and may or may not be immune to remediation efforts. We end with a recommendation for a course of action that upholds and fulfills the profession’s social responsibility. This will be a moral argument, defending an aggressive but equitable approach to maintaining both public accountability and trust. (shrink)

A cross sectional study of a sample of Australian accounting students during 2011 is used to test whether the relationship concept of guanxi is accepted as a social networking concept across cultures. While favour-seeking guanxi appears to be equally important across cultural groups (as a universal set of values), its negative variant, rent-seeking guanxi continues to be sanctioned to a greater extent by students holding temporary visas from Mainland China. Contrary to the findings of Fan, Woodbine, and Scully (...) (2012) involving Chinese auditors, this study of Australian and Chinese students did not identify favour-seeking guanxi as a factor influencing ethical judgment, whereas rent-seeking guanxi was strongly significant as a predictor of judgment making for Australian students. Major concerns are expressed about the need to sensitize Chinese students to make them more aware of unethical practices prevalent in their home country. These findings have significant implications for educators delivering ethics courses to cohorts that include international students as well as the professional bodies involved in designing development programs. (shrink)

I have two aims in this paper. The first is to add to a growing case against reading the sovereign individual, discussed by Nietzsche in On the Genealogy of Morality, as Nietzsche’s ethical ideal. I suggest that the conception of responsibility active in the sovereign individual passage is directly at odds with what, as a second aim, I argue Nietzsche’s positive account of responsibility to be. Thinking that the sovereign individual, a sort of distant and composed individual who stands apart, (...) represents Nietzsche’s ideal fails to appreciate what we can call the social aspects of Nietzsche’s philosophy. Nietzsche’s positive account of responsibility is a conception that sees as central and crucial our place in a community of interpreting and self-interpreting others who figure in the processes by which we, as Nietzsche puts it, become what we are. (shrink)

In their recent paper in this journal, Zümrüt Alpinar-Şencan and colleagues review existing dignity-based objections to organ markets and outline a new form of dignity-based objection they believe has more merit: one grounded in a social account of dignity. This commentary clarifies some aspects of the social account of dignity and then shows how this revised account can be applied to other perennial issues in bioethics, including the ethics of human embryo research and the ethics of creating part-human (...) chimeras. (shrink)

This article focuses on epistemic challenges related to the democratisation of scientific knowledge production, and to the limitations of current social accounts of objectivity. A process of ’democratisation’ can be observed in many scientific and academic fields today. Collaboration with extra-academic agents and the use of extra-academic expertise and knowledge has become common, and researchers are interested in promoting socially inclusive research practices. As this development is particularly prevalent in policy-relevant research, it is important that the new, more democratic (...) forms of research be objective. In social accounts of objectivity only epistemic communities are taken to be able to produce objective knowledge, or the entity whose objectivity is to be assessed is precisely such a community. As I argue, these accounts do not allow for situations where it is not easy to identify the relevant epistemic community. Democratisation of scientific knowledge production can lead to such situations. As an example, I discuss attempts to link indigenous oral traditions to floods and tsunamis that happened hundreds or even thousands of years ago. (shrink)

On what basis, and to what extent, are refugees obligated to obey the laws of their host countries? Consideration of the specific case of asylum-seekers generates, I think, two competing intuitions: the refugee has a prima facie obligation to obey the laws of her host country and none of the popularly canvassed substrates of political obligation—consent, tacit consent, fairness, or social role—is at all apt to explain the presence of this obligation. I contend that the unfashionable gratitude account of (...) political obligation does the best job of accounting for the intuitions. As has been noticed by other commentators, obligations of gratitude are difficult to specify and subject to numerous cancelling conditions. I analyze these conditions in detail and conclude that if one accepts that gratitude is the basis of the political obligation of the refugee, then one must face up to just how frangible the obligation is. In particular, the obligation is conditional on the fair and generous treatment of refugees that is consistent with their dignity as human beings. (shrink)

The ArgumentI argue that “social epistemology” can be usefully reformulated as a philosophy of science accounting, specifically one that fosters a critical form of instrumental rationality. I begin by observing that philosophical and sociological species of “science accountancy” can be compared along two dimensions; constructive versus deconstve; reflexive versus unreflexive. The social epistemologist proposes a constructive and reflixive accounting for science. This possibility has been obscured, probably because of the persuasiveness of the Frankfulrt School's portrayal of (...) “critical” and “instrumental” rationalities as polar opposites. In challenging this polarity, I present four “acciybtability conditions” that define pure critico-instrumental rationality. These conditions are most likely to be met during a period of“crisis” in the future direction of science. The bulk of the paper concerns case study of such a crisis that enables us to examine contrasting ways of meeting the four conditions. Ernst Mach and Max Planck debated“the end of science” in the first decade of this century, a time marked by both science's increasing involvement in the means of social reproduction and prowing concern that science pursued for its own sake was exhibiting diminishing margianl returns on investment. In analyzing Planck's victory, I conclude that its tegacy has been an ever-widenig gap between the“content” and“function” of scientific knowledge in society, as measured by the increasing numbers of jobs that are devoted to mediating the production and distribution of knowledge. (shrink)

The empirical relationship between a firm’s social performance and its financial performance is still not well established in the literature. Despite more than 30 years of research and more than 100 empirical studies on the issue, the results are still mixed. We argue that the heterogeneous results found in previous studies are not due exclusively to problems related with the measurement instruments or the samples used. Instead, we posit that a more fundamental problem related with the endogeneity of (...) class='Hi'>social strategic decisions could be driving most of the empirical findings. We show that, using a panel data of 658 firms from 1991 to 2005, how some of the results found in previous research change, and some are even reversed when endogeneity is properly taken into account. (shrink)

Social Responsibility (SA) 8000 registration/certification is a response by the business community to address consumer and investor perceptions of the importance of emerging global social issues such as child labor, worker rights, discrimination, compensation, etc. As more U.S. and European firms outsource production to less developed nations, social, environmental, and reputational issues have become more important. SA8000 is a series of behavioral standards that represents a comprehensive, and potentially global, corporate social responsibility registration system that provides (...) a standard of socially responsible treatment of workers. This paper explores how SA8000 adoption may impact a firm's marketing activities. (shrink)

The purpose of this article is to discuss and provide an alternative, less materialist–individualist approach to interpret the four assumptions of generally accepted accounting principles: economic entity, unit measure, periodic reporting, and going concern. The article draws from and builds on arguments first developed by Weber and Aristotle to demonstrate how a materialist–individualist moral point of view influences the conventional interpretation of the four basic assumptions for generally accepted accounting principles. We then propose an ideal-type conceptual framework upon (...) which to critique mainstream accounting theory and to develop alternative accounting theory that balances multiple forms of well-being (including financial, but also social, physical, spiritual, and ecological well-being) for multiple stakeholders (including owners, employees, customers, suppliers, competitors, neighbors, future generations, and so forth). (shrink)

Nicola Gennaioli and Andrei Shleifer’s A Crisis of Beliefs is a rich, elaborate and ambitious book. It relies on more than twenty years of the authors’ work on fields as different as financial econ...

The results of a survey of 272 practicing accountants and 374 accounting students enrolled in six universities are analyzed. Differences and similarities between the two groups with regard to their attitudes toward corporate social responsibility are examined. The results indicate that the students exhibit greater concern about the ethical and discretionary components of corporate responsibility and a weaker orientation toward economic performance. No significant differences between the two groups were observed with respect to the legal dimension of corporate (...) social responsibility. Some explanations as well as limited generalizations and implications are developed. (shrink)