Social accounting as stakeholder knowledge appropriation

Michelle Greenwood () and Ken Kamoche

Journal of Management & Governance, 2013, vol. 17, issue 3, 723-743

Abstract: Heeding the call for socio-political explorations of the social accounting project, we use the analytical lens of knowledge appropriation to explore power and contest in social auditing. We develop a knowledge appropriation model comprising three stages: knowledge creation, knowledge generation and outcome distribution, which we then use to analyze an exemplar case. We argue that, despite asymmetries of power and managerial prerogative, deficient stakeholder involvement in the creation and distribution stages renders social auditing ineffective for governance as either a stakeholder account or a strategic management system. We conclude that embedded stakeholder involvement in knowledge creation processes is essential for social auditing to be effective as corporate governance. Copyright Springer Science+Business Media, LLC. 2013

Keywords: Knowledge appropriation; Stakeholders; Social accounting; Governance; Management control; The Body Shop (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (6)

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DOI: 10.1007/s10997-011-9208-z

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