社交媒体传播的反账户和利益相关者的支持——来自绿色和平组织在Facebook上的“拯救北极”运动的证据

IF 2.8 4区 管理学 Q2 BUSINESS, FINANCE
C. She
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引用次数: 5

摘要

先前的研究已经研究了非政府组织的会计实践以及这种实践在社交媒体领域的影响。然而,我们对非政府组织如何利用社交媒体传播反账号以及这种传播在社交媒体平台之外的影响知之甚少。本文考察了非政府组织传播反账户是否可以动员利益相关者支持反对企业行为的运动。根据卡斯特的网络构建视角和对话会计的概念,我认为,反账户的社交媒体传播增强了非政府组织的网络构建能力,从而使广泛的企业利益相关者能够参与进来,并可能形成一个强大的网络,以提高非政府组织活动的有效性。根据绿色和平组织“拯救北极”(STA)全球请愿签署人和利益相关者互动的独特数据集,我从与STA活动相关的8,336个绿色和平组织Facebook信息样本中发现,利益相关者的支持与利益相关者与传播反账户的互动以及传播此类信息的Facebook账户数量呈正相关。其他分析还表明,绿色和平组织通过社交媒体传播反账号,以吸引政策制定者的注意,传播的反账号与公众对气候变化的看法有关。总体而言,本研究揭示了非政府组织在社交媒体上传播反账号在发起社会行动和积累力量反对不负责任的企业行为方面的意义。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Social media dissemination of counter accounts and stakeholder support – evidence from greenpeace’s “Save the Arctic” campaign on Facebook
ABSTRACT Prior studies have examined NGOs’ accounting practices and the implications of such practices within the social media realm. However, we know little about how NGOs use social media to disseminate counter accounts and the impacts of such dissemination beyond social media platforms. This paper examines whether NGOs’ dissemination of counter accounts can mobilise stakeholder support in a campaign against corporate actions. Drawing on Castells’ network-making perspective and the notion of dialogic accounting, I argue that social media dissemination of counter accounts strengthens NGOs’ network-making power so that a wide range of corporate stakeholders can be engaged, and a strong network can be potentially formed to increase the effectiveness of NGOs’ campaigns. Drawing on a unique dataset of Greenpeace “Save The Arctic” (STA) global petition signatories and stakeholder interactions from a sample of 8,336 Greenpeace Facebook messages related to the STA campaign, I find that stakeholder support is positively associated with stakeholder interactions with disseminated counter accounts and the number of Facebook accounts connected in disseminating such information. Additional analyses also reveal that Greenpeace disseminates counter accounts via social media to attract policymaker attention and the disseminated counter accounts are associated with public opinions towards climate change. Overall, this study sheds light on the implications of NGOs’ dissemination of counter accounts on social media in initiating social activism and accumulating power against irresponsible corporate practices.
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来源期刊
Accounting Forum
Accounting Forum BUSINESS, FINANCE-
CiteScore
5.20
自引率
6.50%
发文量
0
期刊介绍: Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.
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