Thesis
Stakeholder mapping, interaction, and incorporation in the network of accountability relationships: A case study
- Creator
- Rights statement
- Awarding institution
- University of Strathclyde
- Date of award
- 2022
- Thesis identifier
- T16216
- Person Identifier (Local)
- 202089178
- Qualification Level
- Qualification Name
- Department, School or Faculty
- Abstract
- Neo-classically, entities were viewed as agents who were accountable to their shareholders to achieve the objective of wealth maximisation (Friedman, 1970). This neo-classical economic accountability relationship underpins the traditional accounting systems, that are designed to satisfy the information requirements of shareholders. Although accounting creates the visibility of activities, it also makes certain activities invisible, as it has been used as a governing mechanism by the capitalist power bloc that overlooks the non-financial information requirements in accountability relationships (Thomson and Bebbington, 2005). Academics such as Brown (2009) and Dillard and Vinnari (2019) have called for the development of alternative accounting systems, towards an accountability-based accounting model, in which distinct accountability relationships are represented by distinct accounting systems. This research argues that entities exist within a network of accountability relationships in which stakeholders have distinct objectives. This research contributes to the development of accountability-based accounting models through the development of a stakeholder mapping model. As each entity exists within a distinct network of accountability relationships, the research takes the form of a case study of Oatly – a Swedish oat drink producer. Through content analysis and a netnographic analysis of the entity’s social media posts, the research applies the stakeholder mapping model, developed in the literature review chapter, to Oatly. The application of the stakeholder mapping model to Oatly is the foundation for the exploration of practical and theoretical components of the entity’s accounting processes. The research highlights that accountability is a relational concept and that the representation of accountability relationships requires iterative accounting processes. The findings of this research demonstrate that Oatly exists within a network of accountability relationships. The findings of the research apply only to the reality of Oatly. However, this research provides the foundation for further research exploring accountability networks in a multiplicity of contexts.
- Advisor / supervisor
- Farrukh, Anees
- Hass, Lars
- Resource Type
- DOI
Beziehungen
Objekte
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PDF of thesis T16216 | 2022-05-17 | Öffentlich | Herunterladen |