Crossing disciplines

Marcelle Holdaway

Pacific Accounting Review, 2019, vol. 31, issue 1, 159-180

Abstract: Purpose - Social and environmental accountability by firms can be compromised by a lack of democracy within community engagement and decision-making processes. This is particularly evident in potential conflict situations such as with unconventional gas (UCG) extraction. Dialogic engagement sits within dialogic accounting theory and offers a potentially valuable contribution to democratisation. This study aims to contribute to dialogic engagement as practice through the application of critical futures theory and methodology, causal layered analysis (CLA). Design/methodology/approach - CLA was applied in field research firstly in interviews and then in a workshop setting involving participants with diverse perspectives on UCG. The workshop was planned around activities designed to: implement dialogic engagement as practice, critically unpack views on the present and future of UCG and energy needs through CLA; and evaluate the usefulness of the methodology. Findings - Findings suggest that CLA enables access to multiple, complex and nuanced perspectives and facilitates, a deeper understanding of participants own views and of other differing views in relation to UCG, 1) a deeper understanding of participants own views, and of other differing views in relation to UCG, 2) a deeper analysis in the identification of key themes in discussions around UCG, and, 3) the identification by participants of “preferred futures” and “uncertainties” concerning energy needs. Practical implications - CLA is a valuable tool for undertaking genuine community engagement and has wide-ranging application, one example being with interviews and focus groups. Moreover, with the inclusion of diverse perspectives, options and solutions emerging for consideration are increased. This in turn provides opportunities for creative decision-making through scenario identification and strategic development that potentially give rise to transformative possibilities. Social implications - CLA may well assist in moving firms, and indeed civil society, closer to reaching preferable social and environmental outcomes. Originality/value - This cross-disciplinary research applies an innovative approach and methodology, taking democratic engagement to new depths.

Keywords: Corporate social responsibility; Causal layered analysis; Agonistic pluralism; Critical futures; Dialogic engagement; Unconventional gas (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:eme:parpps:par-11-2017-0093

DOI: 10.1108/PAR-11-2017-0093

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