This document discusses social accounting from the perspective of social movement theory. It examines how social accounting movements engage in critical interventions through various activist communities. It also discusses framing techniques used by social movements, such as diagnostic, prognostic, and motivational framing. Framing contests around issues like climate change and health inequality are explored. The role of social accounting in these framing contests is questioned. Towards developing a typology of "shadow accounts" and their use as framing processes.

1. Social accounting from a social movement theory perspective Dr Colin Dey University of Stirling

2. Are we really part of a movement...?

3. If so… do we agree on our aims?

4. Dissecting the social accounting movement “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.” Coulson and Shenkin, 2007

5. Alinsky’s Rules for Radicals If you push a negative hard and deep enough it will break through into its counter side The price of a successful attack is a constructive alternative Pick the target, freeze it, personalise it and polarize it Other well-established activist rules include: Be oppositional Communicate values Target the undecided Convergence of communications techniques between activists and dominant institutions Increasing emphasis on behavioural change at the individual level rather than problematising systemic concerns

6. Academic concepts of external social accounting

7. Social movement theory Resource mobilisation Political process/opportunity Frame analysis

8. Frame analysis in social movement theory Framing as a basis for mobilising collective action: beliefs and meanings that inspire and legitimate the activities and campaigns of social movement organisations Research has focused on identifying and analysing the various frames used by campaign organisations

9. Framing as ‘conceptual scaffolding’ “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” Entman, 1993

10. Framing resource use… 1950’s style

11. Framing the same issue today...?

12. Core framing tasks Diagnostic framing Prognostic framing Motivational framing

13. Framing Dynamics Amplification Bridging Framing contests and counterframing Extension Transformation Successful framing: linked to the notion of resonance

14. Framing contests: Climate change

15. Framing contests: Health inequality Emergence of health inequality mirrors that of climate change Initial coverage driven by expert science and popular risk predictions Apparent political consensus emerges but conceals major schisms and tensions Recent descent into all-out framing contest driven by political right

16. What is the role of social accounting in framing contests?

17. Towards a typology of shadow accounts as framing processes Where/how is shadow accounting used? In what circumstances is it successful? Classify tactical approaches used: Reformist or radical: Symbolic ormaterial damage Mass participation or elite participation Proactive companies vs laggard companies Symbolic damage or gain

19. Towards a democratic and emancipatory social accounting…?

21. Context Intro Types of shadow accounts as problematisations Propaganda, appropriation, risk, arenas Legitmacy crises, managerialsim Emancipation, dialogic accounting, change Framing and social movement theory Framing techniques Framing contests Climate change and Health inequality

22. intro Academic shadow.external accounts as a response, Look at NGOs = quote from Shenkin.Coulson Experience at spinwatch conference Chapt 9 of GOA – the social audit movement Social movement theory and frame analyssis

23. Gray’s shadow accounts Adams’ portryala gap analysis Cooper’s social account Gall and Has counter accounts NGO social audits and reports Viewed as external problematising accounts with differing aims and techniques Georg and Thomson arenas and multiple accounts

24. Key issues and questions Legitimacy crises, reputation risk management, ethics of narcissus, myths, managerialism, propaganda Mobilising opinion, unintended consequences, reflexivity, agenda setting, arenas Alignment, assemblages, rationality, knowledge, regimes

25. On the positive side Emancipation, change, dialogic accounting, civil society, public opinion, niches, utopias, experimentation and engagement, activism,

26. Social movement theory and framing

27. Framing techniques Amplification Extension, bridging, contests

28. Framing hypotheses

29. Shadow accounts Value-driven, external accounts that critique and challenge institutional conduct ‘Accounting for the other, by the other’ 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

30. Questioning the role of shadow accounts Shadow accounts as sub-politics: counter-expert risk discourse 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? Mapping out approaches to shadow accounting and exploring the outcomes of accounting interventions