Social accounting in the context of profound political, social and economic crisis: the case of the Arab Spring

Muhammad Al Mahameed, Ataur Belal, Florian Gebreiter and Alan Lowe

Accounting, Auditing & Accountability Journal, 2020, vol. 34, issue 5, 1080-1108

Abstract: Purpose - This paper explores how social accounting operates in the context of profound political, social and economic crises. Specifically, it examines how companies constructed strategies of action to produce and organise social accounting practices under different sociopolitical and economic contexts prior to and after the Arab Spring. Design/methodology/approach - The paper draws on Swidler's theory of “Culture Toolkit” and 43 semi-structured interviews with 17 firms and their stakeholders in the Arab region. Findings - The study argues that context influences social accounting practices by shaping a cultural toolkit of habits, skills and styles from which companies develop their social accounting related strategies of action. During “settled” periods, companies draw on resources to develop their social accounting practices whilst they seek knowledge and feedback on boundaries and expectations of the socio-political and economic contexts. During “unsettled” periods, companies begin to adopt highly organised meaning systems (i.e. ideologies) from which new ways and methods of social accounting practices are deployed. Originality/value - The paper contributes to the extant literature by providing insights into social accounting practices in the under-explored context of the profound political, social and economic crises that followed the Arab Spring. In addition, we introduce Swidler's Culture Toolkit theory to the accounting literature.

Keywords: Arab Spring; Context; Culture toolkit; Social accounting; Crisis (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-08-2019-4129

DOI: 10.1108/AAAJ-08-2019-4129

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