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The emancipatory potential of online reporting

Author

Listed:
  • Sonja Gallhofer
  • Jim Haslam
  • Elizabeth Monk
  • Clare Roberts

Abstract

Purpose - The purpose of this paper is to elaborate upon the notion of counter accounting, to assess the potentiality of online reports for counter accounting and hence for counter accounting's emancipatory potential as online reporting, to assess the extent to which this potential is being realised and to suggest ways forward from a critical perspective. Design/methodology/approach - There are several components to a critical interpretive analysis: critical evaluative analysis, informed to some extent by prior literature in diverse fields; web survey; questionnaire survey; case study. Findings - Web‐based counter accounting may be understood as having emancipatory potential, some of which is being realised in practice. Not all the positive potential is, however, being realised as one might hope: things that might properly be done are not always being done. And there are threats to progress in the future. Originality/value - Clarification of a notion of counter accounting incorporating the activity of groups such as pressure groups and NGOs; rare study into practices and opinions in this context through a critical evaluative lens.

Suggested Citation

  • Sonja Gallhofer & Jim Haslam & Elizabeth Monk & Clare Roberts, 2006. "The emancipatory potential of online reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 19(5), pages 681-718, September.
    • Handle: RePEc:eme:aaajpp:09513570610689668
    DOI: 10.1108/09513570610689668
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    Citations

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    Cited by:

    1. Gómez-Villegas, Mauricio & Ariza-Buenaventura, Danilo, 2024. "Accounting and social mobilization: The counter accounts of the university student movement in Colombia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    2. Stacchezzini, Riccardo & Masiero, Eleonora & Lai, Alessandro, 2023. "Histories as counter-accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    3. Blanco-Zaitegi, Goizeder & Álvarez Etxeberria, Igor & Moneva, José M., 2024. "Impression management of biodiversity reporting in the energy and utilities sectors: An assessment of transparency in the disclosure of negative events," Journal of Behavioral and Experimental Finance, Elsevier, vol. 42(C).
    4. Gilbert, Christine & Everett, Jeff & de Castro Casa Nova, Silvia Pereira, 2024. "Patriarchy, capitalism, and accounting: A herstory," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    5. Ferry, Laurence & Midgley, Henry & Haslam, Jim, 2024. "Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    6. Jittima Wichianrak & Tehmina Khan & David Teh & Steven Dellaportas, 2023. "Critical Perspectives of NGOs on Voluntary Corporate Environmental Reporting: Thai Public Listed Companies," Sustainability, MDPI, vol. 15(7), pages 1-24, April.
    7. Roszkowska-Menkes, Maria & Aluchna, Maria & Kamiński, Bogumił, 2024. "True transparency or mere decoupling? The study of selective disclosure in sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).

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