IDEAS home Printed from https://ideas.repec.org/a/kap/jbuset/v189y2024i4d10.1007_s10551-022-05316-6.html
   My bibliography  Save this article

Twitter-Based Social Accountability Callouts

Author

Listed:
  • Dean Neu

    (York University
    York University)

  • Gregory D. Saxton

    (York University)

Abstract

The ICIJ’s release of the Panama Papers in 2016 opened up a wealth of previously private financial information on the tax avoidance, tax evasion, and wealth concealment activities of politicians, government officials, and their allies. Drawing upon prior accountability and ethics focused research, we utilize a dataset of almost 28 M tweets sent between 2016 and early 2020 to consider the microdetails and overall trajectory of this particular social accountability conversation. The study shows how the publication of previously private financial information triggered a Twitter-based social accountability conversation. It also illustrates how social accountability utterances are intra-textually constructed by the inclusion of social characters, the personal pronoun ‘we,’ and the use of deontic responsibility verbs. Finally, the study highlights how the tweets from this group of participants changed over the longer-term but continued to focus on social accountability topics. The provided analysis contributes to our understanding of social accountability, including how the release of previously private accounting-based financial information can trigger a grassroots social accountability conversation.

Suggested Citation

  • Dean Neu & Gregory D. Saxton, 2024. "Twitter-Based Social Accountability Callouts," Journal of Business Ethics, Springer, vol. 189(4), pages 797-815, February.
    • Handle: RePEc:kap:jbuset:v:189:y:2024:i:4:d:10.1007_s10551-022-05316-6
    DOI: 10.1007/s10551-022-05316-6
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s10551-022-05316-6
    File Function: Abstract
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s10551-022-05316-6?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Stolz, Simon & Schlereth, Christian, 2021. "Predicting Tie Strength with Ego Network Structures," Journal of Interactive Marketing, Elsevier, vol. 54(C), pages 40-52.
    2. She, Chaoyuan & Michelon, Giovanna, 2019. "Managing stakeholder perceptions: Organized hypocrisy in CSR disclosures on Facebook," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 61(C), pages 54-76.
    3. Suddaby, Roy & Saxton, Gregory D. & Gunz, Sally, 2015. "Twittering change: The institutional work of domain change in accounting expertise," Accounting, Organizations and Society, Elsevier, vol. 45(C), pages 52-68.
    4. Lutz Preuss & David Dawson, 2009. "On the Quality and Legitimacy of Green Narratives in Business: A Framework for Evaluation," Journal of Business Ethics, Springer, vol. 84(1), pages 135-149, January.
    5. Hunt Allcott & Matthew Gentzkow, 2017. "Social Media and Fake News in the 2016 Election," NBER Working Papers 23089, National Bureau of Economic Research, Inc.
    6. Roberts, John & Scapens, Robert, 1985. "Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 443-456, October.
    7. Nic Apostolides & Rebecca Boden, 2005. "Cedric the Pig: Annual General Meetings and Corporate Governance in the UK," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 1(1/2), pages 53-62, January.
    8. Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 957-970, November.
    9. Stephen P. Borgatti & Rob Cross, 2003. "A Relational View of Information Seeking and Learning in Social Networks," Management Science, INFORMS, vol. 49(4), pages 432-445, April.
    10. Florian Berg & Julian F Kölbel & Roberto Rigobon, 2022. "Aggregate Confusion: The Divergence of ESG Ratings [Corporate social responsibility and firm risk: theory and empirical evidence]," Review of Finance, European Finance Association, vol. 26(6), pages 1315-1344.
    11. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    12. Pablo Gomez‐Carrasco & Giovanna Michelon, 2017. "The Power of Stakeholders' Voice: The Effects of Social Media Activism on Stock Markets," Business Strategy and the Environment, Wiley Blackwell, vol. 26(6), pages 855-872, September.
    13. Guido Palazzo & Andreas Scherer, 2006. "Corporate Legitimacy as Deliberation: A Communicative Framework," Journal of Business Ethics, Springer, vol. 66(1), pages 71-88, June.
    14. Michael D. Jones, 2014. "Cultural Characters and Climate Change: How Heroes Shape Our Perception of Climate Science," Social Science Quarterly, Southwestern Social Science Association, vol. 95(1), pages 1-39, March.
    15. Chapman, Christopher S., 1998. "Accountants in organisational networks," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 737-766, November.
    16. Ingo Winkler, 2011. "The Representation of Social Actors in Corporate Codes of Ethics. How Code Language Positions Internal Actors," Journal of Business Ethics, Springer, vol. 101(4), pages 653-665, July.
    17. Richardson, Alan J., 2009. "Regulatory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 571-588, July.
    18. Gregory D. Saxton & Charlotte Ren & Chao Guo, 2021. "Responding to Diffused Stakeholders on Social Media: Connective Power and Firm Reactions to CSR-Related Twitter Messages," Journal of Business Ethics, Springer, vol. 172(2), pages 229-252, August.
    19. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
    20. Carine Farias & Tapiwa Seremani & Pablo D. Fernández, 2021. "Popular Culture, Moral Narratives and Organizational Portrayals: A Multimodal Reflexive Analysis of a Reality Television Show," Journal of Business Ethics, Springer, vol. 171(2), pages 211-226, June.
    21. Hunt Allcott & Matthew Gentzkow, 2017. "Social Media and Fake News in the 2016 Election," Journal of Economic Perspectives, American Economic Association, vol. 31(2), pages 211-236, Spring.
    22. Dean Neu & Gregory Saxton & Jeffery Everett & Abu Rahaman Shiraz, 2020. "Speaking Truth to Power: Twitter Reactions to the Panama Papers," Journal of Business Ethics, Springer, vol. 162(2), pages 473-485, March.
    23. Andrea Felicetti, 2018. "A Deliberative Case for Democracy in Firms," Journal of Business Ethics, Springer, vol. 150(3), pages 803-814, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Gregory D. Saxton & Dean Neu, 2022. "Twitter-Based Social Accountability Processes: The Roles for Financial Inscriptions-Based and Values-Based Messaging," Journal of Business Ethics, Springer, vol. 181(4), pages 1041-1064, December.
    2. Dean Neu & Gregory D. Saxton & Abu S. Rahaman, 2022. "Social Accountability, Ethics, and the Occupy Wall Street Protests," Journal of Business Ethics, Springer, vol. 180(1), pages 17-31, September.
    3. Dean Neu & Gregory D. Saxton, 2023. "Building Ethical Narratives: The Audiences for AICPA Editorials," Journal of Business Ethics, Springer, vol. 182(4), pages 1055-1072, February.
    4. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Post-Print hal-00676561, HAL.
    5. Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
    6. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Grenoble Ecole de Management (Post-Print) hal-00676561, HAL.
    7. English, Linda M., 2013. "The impact of an independent inspectorate on penal governance, performance and accountability: Pressure points and conflict “in the pursuit of an ideal of perfection”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 532-549.
    8. Ballantine, Joan & Kelly, Martin & Larres, Patricia, 2020. "Banking for the common good: A Lonerganian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    9. Ahmed, Zahir Uddin & Hopper, Trevor & Wickramasinghe, Danture, 2023. "From Minnow to Mighty: A hegemonic analysis of social accountability in BRAC - the world’s largest development NGO," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    10. Joannides, Vassili, 2012. "Accounterability and the problematics of accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 244-257.
    11. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.
    12. Parker, Lee D., 2014. "Corporate social accountability through action: Contemporary insights from British industrial pioneers," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 632-659.
    13. Yasmin, Sofia & Ghafran, Chaudhry, 2019. "The problematics of accountability: Internal responses to external pressures in exposed organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    14. McKernan, John Francis, 2012. "Accountability as aporia, testimony, and gift," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 258-278.
    15. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    16. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
    17. Rana, Tarek & Hoque, Zahirul, 2020. "Institutionalising multiple accountability logics in public services: Insights from Australia," The British Accounting Review, Elsevier, vol. 52(4).
    18. Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
    19. Cooper, Christine & Lapsley, Irvine, 2021. "Hillsborough: The fight for accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
    20. Alshurafa, Mohammed & Kamla, Rania, 2024. "Accountability and the postcolonial identity of Palestinian human rights NGO activists," Accounting, Organizations and Society, Elsevier, vol. 112(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jbuset:v:189:y:2024:i:4:d:10.1007_s10551-022-05316-6. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.