Roles of Accounting for the Contested Terrain of Social Enterprises

Q2 Business, Management and Accounting

Social and Environmental Accountability Journal Pub Date : 2021-01-13 DOI:10.1080/0969160X.2021.1872397

H. Mäkelä

引用次数: 2

Abstract

ABSTRACT Social enterprises are organisations that employ commercial strategies to deliver societal impact, rather than shareholder value, and may play an important role in the transition to a more socially sustainable society. However, social entrepreneurship has become a contested terrain due to its ambiguous identity and ideology. This study maintains that accounting plays a role in the development of social enterprises due to its ability to shape the domain of economic operation. Using interview data obtained from the key actors in Finland, this study identifies and analyses perceptions of the roles of accounting for social enterprises. Overall, the study highlights the ambiguities related to accounting for social enterprises and draws attention to the plural roles of accounting. It encourages opening up the processes of defining the principles and tools for accounting for social enterprises, arguing that such decisions may have broader organisational and societal implications.

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会计在社会企业竞争领域中的作用

摘要社会企业是指采用商业战略来产生社会影响而非股东价值的组织，可能在向社会可持续发展的社会转型中发挥重要作用。然而，由于其模糊的身份和意识形态，社会创业已经成为一个有争议的领域。本研究认为，会计在社会企业的发展中发挥着作用，因为它能够塑造经济运行领域。本研究利用从芬兰主要参与者那里获得的访谈数据，确定并分析了对社会企业会计角色的看法。总体而言，该研究强调了与社会企业会计相关的模糊性，并提请注意会计的多元作用。它鼓励开放定义社会企业会计原则和工具的流程，认为此类决策可能具有更广泛的组织和社会影响。

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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来源期刊

Social and Environmental Accountability Journal Business, Management and Accounting-Accounting

CiteScore

3.90

自引率

0.00%

发文量

期刊介绍： Social and Environmental Accountability Journal (SEAJ) is the official Journal of The Centre for Social and Environmental Accounting Research. It is a predominantly refereed Journal committed to the creation of a new academic literature in the broad field of social, environmental and sustainable development accounting, accountability, reporting and auditing. The Journal provides a forum for a wide range of different forms of academic and academic-related communications whose aim is to balance honesty and scholarly rigour with directness, clarity, policy-relevance and novelty. SEAJ welcomes all contributions that fulfil the criteria of the journal, including empirical papers, review papers and essays, manuscripts reporting or proposing engagement, commentaries and polemics, and reviews of articles or books. A key feature of SEAJ is that papers are shorter than the word length typically anticipated in academic journals in the social sciences. A clearer breakdown of the proposed word length for each type of paper in SEAJ can be found here.