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Enhancing Organizational Global Hegemony with Narrative Accounting Disclosures: An Early Example

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  • Jeffrey Unerman

Abstract

Transnational corporations (TNCs) have been an important element in the development of globalisation practices. This paper explores politically related narrative accounting disclosures made by an early TNC (Shell), and analyses how these disclosures might have been used as part of a strategy aimed at protecting and enhancing the political and economic hegemony of Shell (and other oil industry TNCs) in relation to the power of nation states, at a time when Shell was transforming into a TNC. Using a theoretical framework drawn from classical political economy of accounting, it identifies patterns of disclosure consistent with a corporate strategy of protecting and advancing the power and wealth of capital in a global corporation with little regard to the impact this might have had on individual states.

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  • Jeffrey Unerman, 2003. "Enhancing Organizational Global Hegemony with Narrative Accounting Disclosures: An Early Example," Accounting Forum, Taylor & Francis Journals, vol. 27(4), pages 425-448, December.
    • Handle: RePEc:taf:accfor:v:27:y:2003:i:4:p:425-448
    DOI: 10.1046/j.1467-6303.2003.t01-1-00113.x
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    Cited by:

    1. Solomon, Jill Frances & Thomson, Ian, 2009. "Satanic Mills?," Accounting forum, Elsevier, vol. 33(1), pages 74-87.
    2. Maltby, Josephine, 2004. "Hadfields Ltd: its annual general meetings 1903–1939 and their relevance for contemporary corporate social reporting," The British Accounting Review, Elsevier, vol. 36(4), pages 415-439.
    3. Killian, Sheila, 2010. "“No accounting for these people”: Shell in Ireland and accounting language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 711-723.
    4. Pérez-Chamorro, Vicente & Casasola-Balsells, Araceli & Gutiérrez-Hidalgo, Fernando, 2024. "A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    5. Hooks, Jill & Stewart, Ross, 2015. "The changing role of accounting: From consumers to shareholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 86-101.
    6. Maltby, Josephine & Tsamenyi, Mathew, 2010. "Narrative accounting disclosure: Its role in the gold mining industry on the Gold Coast 1900–1949," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 390-401.

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