Enacting social accounting within a community enterprise : actualising hermeneutic conversation
Abstract
The research was carried out using a participatory action research approach to
develop social accounts with Jesmond Swimming Pool (JSP). The original
motivation to carry out this project was to see what social accounts would look like
and whether it was possible to develop them in this organisation. The experience of
doing social accounts is further examined using Gray, et al., (1997) to explore
whether these were either ‘ideal’ or ‘good’ social accounts for the organisation. A
communitarian philosophical framework is used in order to examine the
conceptualisation 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 of
reaching initial agreement to do social accounts (SAs). The agreement to do the
accounts was then followed by two years of social accounts developed with JSP.
This empirical data provides a detailed account from the perspectives of insiders
and other sources as to the experience of doing social accounts. This experience is
then opened up to interrogation from a wider view point.
The third part of the thesis examines the experience of JSP using third sector
communitarian philosophy and a voluntary accountability framework in order to
demonstrate that JSP could provide an example of a ‘good’ or ‘ideal’ social
account. This raises the issue of whether or not ‘good’ or ‘ideal’ social accounts for
third sector organisations are only possible within a communitarian paradigm. If it
is possible to establish what ‘good’ social accounts entail then it may be appropriate
to extend this approach to other contexts, for example, the public sector or the
corporate world.
Type
Thesis, PhD Doctor of Philosophy
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