COVID-19 JobKeeper policy: Accounting for ‘many voices’ in the community

Mona Nikidehaghani, Michael Mehmet, Rodney J. Clarke
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Abstract

COVID-19 has impeded progress towards achieving the UN's Sustainable Development Goals, especially SDG 10, which seeks to reduce inequalities. Low-wage workers were disproportionately affected by wage cuts, prompting governments worldwide to introduce wage subsidy programs. One of these schemes was Australia's JobKeeper program. Despite initial praise, the initiative was later blamed for intensifying inequities. This paper draws on a Social Semiotic Heteroglossic approach and conducts a social listening analysis to explore public positions on accounting and accountability implications of the scheme on inequalities. Findings from Facebook media articles and comments reveal that public relied extensively on accounting discourse to denounce the scheme as inequitable and demand accountability. Accounting discourses were also used to admonish companies that profited from public funds. Importantly, the positions taken by commenters influenced the position in subsequent articles, prompting journalists to focus on the unequal treatment of larger corporations versus small businesses and welfare recipients. This paper highlights how the public leverages accounting to drive social change and advocate for equitable policies. Further, the paper provides a roadmap for accounting scholars to harness insights from social media. It introduces a theoretical framework for analysing how diverse voices utilise accounting to perceive, resist and challenge formal accountability.
COVID-19 JobKeeper政策:考虑社区中的“多种声音”
2019冠状病毒病阻碍了实现联合国可持续发展目标的进展,特别是旨在减少不平等现象的可持续发展目标10。低薪工人受到减薪的影响尤为严重,促使世界各国政府推出工资补贴计划。其中一个计划是澳大利亚的JobKeeper计划。尽管最初受到赞扬,但该倡议后来被指责加剧了不平等。本文借鉴了社会符号学异质性方法,并进行了社会倾听分析,以探讨该方案对不平等的会计和问责影响的公共立场。Facebook媒体文章和评论的调查结果显示,公众广泛依赖会计话语来谴责该计划是不公平的,并要求问责。会计话语也被用来告诫那些从公共资金中获利的公司。重要的是,评论者的立场影响了随后文章的立场,促使记者关注大公司与小企业和福利接受者的不平等待遇。本文强调了公众如何利用会计来推动社会变革和倡导公平的政策。此外,本文为会计学者利用社交媒体的见解提供了路线图。它引入了一个理论框架来分析不同的声音如何利用会计来感知、抵制和挑战正式的问责制。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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