Social accounting from a social movement theory perspective<br />Dr Colin Dey<br />University of Stirling<br />
Are we really part of a movement...?<br />
If so… do we agree on our aims?<br />
Dissecting the social accounting movement<br />“Accounting theorists tend to go no further than producing critiques of cor...
Alinsky’s Rules for Radicals <br />If you push a negative hard and deep enough it will break through into its counter side...
Academic concepts of external social accounting<br />
Social movement theory<br />Resource mobilisation<br />Political process/opportunity<br />Frame analysis<br />
Frame analysis in social movement theory<br />Framing as a basis for mobilising collective action: beliefs and meanings th...
Framing as ‘conceptual scaffolding’<br />“To frame is to select some aspects of a perceived reality and make them more sal...
Framing resource use… 1950’s style<br />
Framing the same issue today...?<br />
Core framing tasks <br />Diagnostic framing<br />Prognostic framing<br />Motivational framing<br />
Framing Dynamics<br />Amplification<br />Bridging<br />Framing contests and counterframing<br />Extension<br />Transformat...
Framing contests:	 	Climate change<br />
Framing contests: Health inequality<br />Emergence of health inequality mirrors that of climate change<br />Initial covera...
What is the role of social accounting in framing contests?<br />
Towards a typology of shadow accounts as framing processes<br />Where/how is shadow accounting used?<br />In what circumst...
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Social Accounting from a Social Movement Theory Perspective

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Dr Colin Dey, University of Stirling. Presentation for the 2010 CSEAR UK Conference, St Andrews.

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  • It may seem self evident that there is a connection btw soc acc and soc move but not the case indeed making this connection has taken me yearsSocial movements beenimmersed in it, but not only reading also other dimensions of activism inc art – so these slides incorporate some examples – this is chrisjordan
  • What can social movement theory tell us? What kind of social movement should we be seeking? More activism is tempting perhaps but maybe not
  • Experience atspinwatch conferenceShould we be activists? Or do as Zizek advises and think more carefully before we act?
  • Lots of ways to cut and classify eg procedural vs reflexive, dialectical vs dialogical, etc solutions?Becoming clear that attempts to classify all this work as shadow accounts is inaccutrate, there are important differences. But what might be worth doing is to develop more understanding of what forms of external social accounting are may be effective
  • Media as professional symbol handlers – doing it consciously eg in the thick of it
  • Social Accounting from a Social Movement Theory Perspective

    1. 1. Social accounting from a social movement theory perspective<br />Dr Colin Dey<br />University of Stirling<br />
    2. 2. Are we really part of a movement...?<br />
    3. 3. If so… do we agree on our aims?<br />
    4. 4. Dissecting the social accounting movement<br />“Accounting theorists tend to go no further than producing critiques of corporate practice... as interventions either to be published in academic journals or submitted to policy-related inquiries. The modern anti-corporate movement has chosen, in contrast, a distinctly different mode of engagement. Their critical interventions are maintained through the participation of various communities of activists: investigative journalists and columnists, writers and broadcasters, documentary filmmakers, humanitarian pressure groups, independent corporate watchdogs, and local resistance movements.”<br />Coulson and Shenkin, 2007<br />
    5. 5. Alinsky’s Rules for Radicals <br />If you push a negative hard and deep enough it will break through into its counter side<br />The price of a successful attack is a constructive alternative<br />Pick the target, freeze it, personalise it and polarize it<br />Other well-established activist rules include:<br />Be oppositional<br />Communicate values<br />Target the undecided<br />Convergence of communications techniques between activists and dominant institutions<br />Increasing emphasis on behavioural change at the individual level rather than problematising systemic concerns<br />
    6. 6. Academic concepts of external social accounting<br />
    7. 7. Social movement theory<br />Resource mobilisation<br />Political process/opportunity<br />Frame analysis<br />
    8. 8. Frame analysis in social movement theory<br />Framing as a basis for mobilising collective action: beliefs and meanings that inspire and legitimate the activities and campaigns of social movement organisations<br />Research has focused on identifying and analysing the various frames used by campaign organisations<br />
    9. 9. Framing as ‘conceptual scaffolding’<br />“To frame is to select some aspects of a perceived reality and make them more salient in communicating text, in such a way as to promote a particular problem definition, causal interpretation, moral evaluation and/or treatment recommendation”<br />Entman, 1993<br />
    10. 10. Framing resource use… 1950’s style<br />
    11. 11. Framing the same issue today...?<br />
    12. 12. Core framing tasks <br />Diagnostic framing<br />Prognostic framing<br />Motivational framing<br />
    13. 13. Framing Dynamics<br />Amplification<br />Bridging<br />Framing contests and counterframing<br />Extension<br />Transformation<br />Successful framing: linked to the notion of resonance<br />
    14. 14. Framing contests: Climate change<br />
    15. 15. Framing contests: Health inequality<br />Emergence of health inequality mirrors that of climate change<br />Initial coverage driven by expert science and popular risk predictions<br />Apparent political consensus emerges but conceals major schisms and tensions<br />Recent descent into all-out framing contest driven by political right<br />
    16. 16. What is the role of social accounting in framing contests?<br />
    17. 17. Towards a typology of shadow accounts as framing processes<br />Where/how is shadow accounting used?<br />In what circumstances is it successful?<br />Classify tactical approaches used:<br />Reformist or radical: <br />Symbolic ormaterial damage<br />Mass participation or elite participation<br />Proactive companies vs laggard companies<br />Symbolic damage or gain<br />
    18. 18.
    19. 19. Towards a democratic and emancipatory social accounting…?<br />
    20. 20.
    21. 21. Context<br />Intro<br />Types of shadow accounts as problematisations<br />Propaganda, appropriation, risk, arenas<br />Legitmacy crises, managerialsim<br />Emancipation, dialogic accounting, change<br />Framing and social movement theory<br />Framing techniques<br />Framing contests<br />Climate change and Health inequality<br />
    22. 22. intro<br />Academic shadow.external accounts as a response, <br />Look at NGOs = quote from Shenkin.Coulson<br />Experience at spinwatch conference<br />Chapt 9 of GOA – the social audit movement<br />Social movement theory and frame analyssis<br />
    23. 23. Gray’s shadow accounts<br />Adams’ portryala gap analysis<br />Cooper’s social account<br />Gall and Has counter accounts<br />NGO social audits and reports<br />Viewed as external problematising accounts with differing aims and techniques<br />Georg and Thomson arenas and multiple accounts<br />
    24. 24. Key issues and questions<br />Legitimacy crises, reputation risk management, ethics of narcissus, myths, managerialism, propaganda<br />Mobilising opinion, unintended consequences, reflexivity, agenda setting, arenas<br />Alignment, assemblages, rationality, knowledge, regimes<br />
    25. 25. On the positive side<br />Emancipation, change, dialogic accounting, civil society, public opinion, niches, utopias, experimentation and engagement, activism, <br />
    26. 26. Social movement theory and framing<br />
    27. 27. Framing techniques<br />Amplification<br />Extension, bridging,<br />contests<br />
    28. 28. Framing hypotheses<br />
    29. 29. Shadow accounts<br />Value-driven, external accounts that critique and challenge institutional conduct<br />‘Accounting for the other, by the other’<br />In contested arenas, discourse is not determined by single report - rather it will be constructed from information made available to others from previous engagements and multiple, often contradictory reports<br />
    30. 30. Questioning the role of shadow accounts<br />Shadow accounts as sub-politics: counter-expert risk discourse<br />Do shadow accountants seek to impose their ideology on others/ provide an evidence-based critique to allow others to act/ challenge the moral legitimacy of the institutional conduct?<br />Mapping out approaches to shadow accounting and exploring the outcomes of accounting interventions<br />

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