مقاله انگلیسی متن پردازی و نظریه پردازی انتقادی گزارش مسئولیت اجتماعی شرکت
ترجمه نشده

مقاله انگلیسی متن پردازی و نظریه پردازی انتقادی گزارش مسئولیت اجتماعی شرکت

عنوان فارسی مقاله: متن پردازی و نظریه پردازی انتقادی گزارش مسئولیت اجتماعی شرکت: پویایی دوران مبارک متاخر در مصر
عنوان انگلیسی مقاله: Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt
مجله/کنفرانس: چشم انداز های مهم حسابداری - Critical Perspectives on Accounting
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابرسی، حسابداری مالی
کلمات کلیدی فارسی: گزارش CSR ، مصر ، حسابداری آزاد
کلمات کلیدی انگلیسی: CSR reporting, Egypt, Emancipatory accounting
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus - Master Journals List - JCR
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.cpa.2020.102166
دانشگاه: Aberdeen University, UK
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2021
ایمپکت فاکتور: 2.684 در سال 2020
شاخص H_index: 63 در سال 2021
شاخص SJR: 1.823 در سال 2020
شناسه ISSN: 1045-2354
شاخص Quartile (چارک): Q1 در سال 2020
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 24
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
آیا این مقاله مدل مفهومی دارد: دارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: ندارد
کد محصول: E15348
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
نوع رفرنس دهی: vancouver
فهرست مطالب (انگلیسی)

Highlights


Abstract


Keywords


1. Introduction


2. A note on prior studies


3. Theoretical framing


4. Research method


5. Contextual analysis


6. Focused analysis and discussion drawing from the interview material


7. Concluding comments


Appendix.


References

بخشی از مقاله (انگلیسی)

Abstract


This study offers an in-depth contextualisation and critical analysis of corporate social responsibility (CSR) reporting embedded in the rich context of Egypt’s late Mubarak era. It responds to calls for theoretically informed research into CSR reporting in diverse, including less developed country and historical, contexts. The study is informed by a critical theoretical, poststructuralist and post-Marxist reading of accounting (including CSR reporting) (see Gallhofer & Haslam, 2003, 2019; Brown, 2009, 2017; Dillard & Brown, 2012; Brown & Dillard, 2013; Gallhofer, Haslam, & Yonekura, 2015). Notably, the analysis draws from Gallhofer and Haslam (2019) understanding of accounting as a mix of emancipatory and repressive dimensions and as a dynamic practice that can become, overall, more (or less) emancipatory in shifting contexts. The study explores emancipatory and repressive actualities and potentialities of CSR reporting, including instances reflecting valued particularity, in the dynamics of Egypt’s late Mubarak era, a multi-faceted, conflict-ridden, context reflecting forces of globalisation/globalism and technological change. Pursuing this, the study analyses material garnered via in-depth interviews (around perceptions of and attitudes towards CSR reporting) of key constituencies in the context. The study yields insights in terms of critical understanding and praxis, as envisaged in critical theorising.


 


1. Introduction

In this study we aim to critically and contextually analyse CSR reporting in practice, pursuing an approach concerned to maintain balance and avoid dogmatic tendency. This approach may, at least for some, suggest a contrast with much critical commentary on CSR reporting, which might be read as embracing, for instance, an almost one-sided negativity (key examples include Spence, 2007, 2009, and, Archel, Husillos, Larrinaga, & Spence, 2009). The current study offers empirical analysis of CSR reporting in context that seeks to elaborate emancipatory/progressive along with repressive/regressive dimensions of CSR reporting. This includes articulating valued particularities regarding CSR reporting in the context focused upon. The multi-faceted insights gained reflect our determination to treat context seriously: to appreciate contextual particularity and detail, consistent with Tilt’s (2016, 2018) call that context and contextual specificities need to be treated more seriously in seeking to understand CSR reporting in practice.

Theoretically, the study is informed by the post-Marxist and poststructuralist reading of accounting (including CSR reporting, see Gallhofer, Haslam, & Yonekura, 2015) 1 found in a number of critical theoretical and social analysis contributions to the accounting literature (see Gallhofer & Haslam, 2003, 2019; Brown, 2009, 2017; Dillard & Brown, 2012; Brown & Dillard, 2013; Gallhofer et al., 2015). The work of Gallhofer & Haslam (e.g. Gallhofer & Haslam, 2003, 2019) is especially drawn upon. As elaborated later, this work understands accounting as multi-dimensional, a mix of the emancipatory - for progressive interests, identities and projects - and repressive, at any point in time and space. Seen through this lens, accounting is dynamic and can become, overall, more (or less) emancipatory in shifting contexts. Another emphasis of this work relevant for our analysis is attention to valued particularity and attempting to learn from the other (Gallhofer & Haslam, 2003; Gallhofer et al., 2015; see Marcus & Fischer, 1986; Calhoun, 1995).

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