Social impact in accounting: is it at risk of becoming a hembig concept and does this matter?

Cherrie Yang, Susan O’Leary and Helen Tregidga

Qualitative Research in Accounting & Management, 2021, vol. 18, issue 3, 313-331

Abstract: Purpose - In addition to introducing the papers that contribute to the special issue on “Accounting for Social Impact”, the purpose of this editorial is to prompt critical reflection and discussion on the concept of social impact in accounting research and practice. Design/methodology/approach - This editorial draws on Alvesson and Blom’s (2021) hembig concept to frame the discussion. After briefly introducing the hembig concept, we discuss social impact in accounting research and practice in relation to it before reflecting on potential implications. We then introduce the contributions to this special issue. Findings - While we argue that social impact in accounting is not a hembig concept, we suggest that it is potentially at risk of becoming one. In light of this discussion, we identify the importance of conceptual clarity in the use of social impact within accounting research and practice, given the potential for conceptual ambiguity. Research limitations/implications - The editorial aims, which are reflected in this special issue, are not only to stimulate qualitative research on accounting for social impact but to also encourage further critical engagement with the concept and its use. We suggest that the concept of social impact and its use within accounting research and practice would benefit from further conversations and critical reflection. Originality/value - We consider the concept of social impact within accounting in relation to the hembig concept.

Keywords: Social impact; Hembig (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:qram-05-2021-0093

DOI: 10.1108/QRAM-05-2021-0093

Access Statistics for this article

Qualitative Research in Accounting & Management is currently edited by Lukas Goretzki and Thomas Ahrens

More articles in Qualitative Research in Accounting & Management from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().