Access the full text.
Sign up today, get DeepDyve free for 14 days.
C. Gallet (2002)
Smoke-Filled Rooms: A Postmortem on the Tobacco DealThe Social Science Journal, 41
Crawford Spence (2009)
Resonance Tropes in Corporate Philanthropy DiscourseWiley-Blackwell: Business Ethics: A European Review
J. Solomon, I. Thomson (2009)
Satanic Mills?Accounting Forum, 33
Colin Dey (2007)
Developing Silent and Shadow Accounts
S. Gallhofer, J. Haslam, Elizabeth Monk, C. Roberts (2006)
The emancipatory potential of online reporting: The case of counter accountingAccounting, Auditing & Accountability Journal, 19
V. Berridge (1999)
Health and society in Britain since 1939
Norman Macintosh, C. Baker (2002)
A literary theory perspective on accounting: Towards heteroglossic accounting reportsAccounting, Auditing & Accountability Journal, 15
Ortwin Renn (1993)
The social arena concept of risk debates
J. Everett (2004)
Exploring (false) dualisms for environmental accounting praxisCritical Perspectives on Accounting, 15
Judy Brown, J. Dillard (2013)
Critical accounting and communicative action: On the limits of consensual deliberationCritical Perspectives on Accounting, 24
Crawford Spence (2007)
Social and environmental reporting and hegemonic discourseAccounting, Auditing & Accountability Journal, 20
William Leiss, U. Beck, M. Ritter, Scott Lash, Brian Wynne (1994)
Risk Society: Towards a New Modernity.Social Forces, 19
G. Georgakopoulos, I. Thomson (2008)
Social reporting, engagements, controversies and conflict in an arena contextAccounting, Auditing & Accountability Journal, 21
M. Shenkin, A. Coulson (2007)
Accountability through activism: learning from BourdieuAccounting, Auditing & Accountability Journal, 20
Peter Miller, N. Rose (1990)
Governing economic lifeEconomy and Society, 19
R. Roberts (2012)
Anglo-American Capitalism: The Role and Potential Role of Social AccountingSocial and Environmental Accountability Journal, 32
R. Macve, K. Hoskin (1994)
Writing, examining, disciplining: the genesis of accounting's modern power
Dieter Rucht (1990)
Campaigns, skirmishes and battles: anti-nuclear movements in the USA, France and West GermanyOrganization & Environment, 4
K. Eisenhardt, Melissa Graebner (2007)
Theory Building From Cases: Opportunities And ChallengesAcademy of Management Journal, 50
J. Bebbington, I. Thomson (2007)
Social and Environmental Accounting, Auditing, and Reporting: A Potential Source of Organisational Risk Governance?Environment and Planning C: Government and Policy, 25
W. Wiist (2006)
Public health and the anticorporate movement: rationale and recommendations.American journal of public health, 96 8
C. Adams (2004)
The ethical, social and environmental reporting‐performance portrayal gapAccounting, Auditing & Accountability Journal, 17
T. Lowi (1972)
Four systems of policy, politics and choice
L. Rinaldi (2012)
Analysing the Role of Sustainable Development Indicators in Accounting for and Constructing a Sustainable ScotlandSocial and Environmental Accountability Journal, 32
Raj Bhopal (2007)
The beautiful skull and Blumenbach’s errors: the birth of the scientific concept of raceBMJ : British Medical Journal, 335
M. Joutsenvirta (2011)
Setting Boundaries for Corporate Social Responsibility: Firm–NGO Relationship as Discursive Legitimation StruggleJournal of Business Ethics, 102
Crawford Spence (2009)
Social accounting's emancipatory potential: A Gramscian critiqueCritical Perspectives on Accounting, 20
R. Yin (1984)
Case Study Research: Design and Methods
Judy Brown (2009)
Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriouslyCritical Perspectives on Accounting, 20
J. Bebbington, I. Thomson (2005)
Social and environmental reporting in the UK: a pedagogic evaluationCritical Perspectives on Accounting, 16
G. Palazzo, Ulf Richter (2005)
CSR Business as Usual? The Case of the Tobacco IndustryJournal of Business Ethics, 61
F. Hond, F. Bakker, Vu (2007)
Ideologically motivated activism: How activist groups influence corporate social change activities
A. Street (2004)
Ask your doctor: the construction of smoking in advertising posters produced in 1946 and 2004.Nursing inquiry, 11 4
V. Berridge (2003)
Post-war smoking policy in the UK and the redefinition of public health.20 century British history, 14 1
George Harte, D. Owen (1987)
FIGHTING DE-INDUSTRIALISATION: THE ROLE OF LOCAL GOVERNMENT SOCIAL AUDITS.Accounting Organizations and Society, 12
(2010)
Sustainability Accounting and Accountability, Routledge, London
K. Hoskin, R. Macve (1986)
Accounting and the examination: A genealogy of disciplinary power☆Accounting Organizations and Society, 11
Veronika Kneip (2013)
Protest Campaigns and Corporations: Cooperative Conflicts?Journal of Business Ethics, 118
R. Stake (1995)
The art of case study research
S. Hilgartner, C. Bosk (1988)
The Rise and Fall of Social Problems: A Public Arenas ModelAmerican Journal of Sociology, 94
D. Collison, Colin Dey, G. Hannah, Lorna Stevenson (2007)
Income inequality and child mortality in wealthy nations.Journal of public health, 29 2
N. Crossley (2003)
Even Newer Social Movements? Anti-Corporate Protests, Capitalist Crises and the Remoralization of SocietyOrganization, 10
G. Georgakopoulos, I. Thomson (2012)
Risk conflicts and demands for social and environmental accounting: an empirical study
Michael Lait, Mitchell Dean (1999)
Governmentality: Power and Rule in Modern Society
R. Gray, A. Brennan, J. Malpas (2014)
New accounts: Towards a reframing of social accountingAccounting Forum, 38
J. Burchell, Joanne Cook (2013)
CSR, Co-optation and Resistance: The Emergence of New Agonistic Relations Between Business and Civil SocietyJournal of Business Ethics, 115
T. Jones, D. Dugdale (2001)
THE CONCEPT OF AN ACCOUNTING REGIMECritical Perspectives on Accounting, 12
U. Beck, J. Willms, M. Pollak (2004)
Conversations with Ulrich Beck
W. Hall (2008)
Marketing Health: Smoking and the Discourse of Public Health in Britain, 1945–2000Addiction, 103
Lee Moerman, S. Laan (2005)
Social reporting in the tobacco industry: all smoke and mirrors?Accounting, Auditing & Accountability Journal, 18
Colin Dey, S. Russell (2014)
Who Speaks for the River? Exploring Biodiversity Accounting using an Arena Approach
Brendan O’Dwyer, N. O’Sullivan (2009)
Stakeholder Perspectives on a Financial Sector Legitimation Process: The Case of NGOs and the Equator PrinciplesBanking & Financial Institutions eJournal
V. Berridge, K. Loughlin (2005)
Smoking and the new health education in Britain 1950s-1970s.American journal of public health, 95 6
Christine Cooper, Phil Taylor, Newman Smith, L. Catchpowle (2005)
A discussion of the political potential of Social AccountingCritical Perspectives on Accounting, 16
E. Gittus (1980)
Demystifying Social StatisticsSociology, 14
Colin Dey, S. Russell, I. Thomson (2010)
Exploring the Potential of Shadow Accounts in Problematising Institutional Conduct
(1999)
Environmentality as green governmentality
H. Mamudu, Mariaelena Gonzalez, S. Glantz (2011)
The nature, scope, and development of the global tobacco control epistemic community.American journal of public health, 101 11
D. Collison, Colin Dey, G. Hannah, Lorna Stevenson (2010)
Anglo‐American capitalism: the role and potential role of social accountingAccounting, Auditing & Accountability Journal, 23
M. Power (2004)
The risk management of everything: rethinking the politics of uncertainty
S. Russell, I. Thomson (2009)
Analysing the role of sustainable development indicators in accounting for and constructing a Sustainable ScotlandAccounting Forum, 33
(2012)
Accountability for the common good, Routledge
P. Miller, T. O'Leary (1987)
Accounting and the construction of the governable personAccounting Organizations and Society, 12
William Trochim, F. Stillman, Pamela Clark, C. Schmitt (2003)
Development of a model of the tobacco industry’s interference with tobacco control programmesTobacco Control, 12
Kirsten Bell, L. McCullough, A. Salmon, Jennifer Bell (2010)
'Every space is claimed': smokers' experiences of tobacco denormalisation.Sociology of health & illness, 32 6
J. Bebbington, Judy Brown, Bob Frame, I. Thomson (2007)
Theorizing engagement: the potential of a critical dialogic approachAccounting, Auditing & Accountability Journal, 20
(2007)
governance? Environment and Planning C
C. Medawar (1976)
The social audit: A political view
L. Hunt (1997)
The big wheeze.Nursing times, 93 7
Helen Tregidga (2013)
Biodiversity offsetting: problematisation of an emerging governance regimeAccounting, Auditing & Accountability Journal, 26
Michelle Rodrigue (2014)
Contrasting realities: corporate environmental disclosure and stakeholder-released informationAccounting, Auditing & Accountability Journal, 27
Valerie Imber, J. Irvine, I. Miles, Jeff Evans (1980)
Demystifying Social StatisticsBritish Journal of Sociology, 31
Angela Oels (2005)
Rendering climate change governable: From biopower to advanced liberal government?Journal of Environmental Policy & Planning, 7
B. Wynne (2004)
May the sheep safely graze? A reflexive view of the expert-lay knowledge divide.
J. Haslam, S. Gallhofer (2016)
Accounting and Emancipation
P. Miller, T. O'Leary (1993)
Accounting expertise and the politics of the product: Economic citizenship and modes of corporate governanceAccounting Organizations and Society, 18
Purpose – The purpose of this paper is to provide theoretical and empirical insights into the effective use of external accounts by social activists in conflict arenas in order to bring about change. Design/methodology/approach – This paper presents a longitudinal case study of Action on Smoking and Health UK (ASH) and their use of external accounts and other activist practices during the period 1999-2010. The authors explore these practices from the perspective of one organisation engaged in conflict arenas concerning the (un)acceptability of tobacco production, consumption and governance. The authors conduct the exploration based upon a dynamic conflict arena framework that attends to the range of external accounting and activist practices, tactical intentions and states of conflict used by ASH to confront the tobacco industry and bring about change in tobacco governance. Findings – The study identifies the use of a diverse range of external accounts and other activist practices. This assemblage of practices was used to confront, counter-act and to co-operate with actors engaged in tobacco-related conflicts. The evidence suggests that the deployment of different types of external accounts by ASH was aligned to the context of the particular conflict arena involved, and was influenced by the strategy and engagement tactics of the activists and other actors, as well as power dynamics and acceptability of the tobacco governance in the conflict arena. Whilst ASH used different external accounts in specific episodes of activism, these individual accounts also contributed to an emerging holistic account of the unacceptable consequences of tobacco production, consumption and governance. Originality/value – This study provides new theoretical and empirical insights into how external accounts can contribute to the problematisation of governance and development of social and environmental change agendas. The dynamic conflict arena framework developed in this paper creates new visibilities and possibilities for developing external accounting practices and for researching this fast-developing area of social and environmental accounting.
Accounting Auditing & Accountability Journal – Emerald Publishing
Published: Jun 15, 2015
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.