Osman, M., Gallhofer, S. and Haslam, J. (2021) Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt. Critical Perspectives on Accounting, 74. 102166. ISSN 1045-2354
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.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2020 Elsevier Ltd. This is an author produced version of a paper subsequently published in Critical Perspectives On Accounting. Uploaded in accordance with the publisher's self-archiving policy. Article available under the terms of the CC-BY-NC-ND licence (https://creativecommons.org/licenses/by-nc-nd/4.0/). |
Keywords: | CSR reporting; Egypt; Emancipatory accounting |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 27 Mar 2020 16:46 |
Last Modified: | 30 Nov 2021 17:22 |
Status: | Published |
Publisher: | Elsevier BV |
Refereed: | Yes |
Identification Number: | 10.1016/j.cpa.2020.102166 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:158858 |
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Filename: Osman, Gallhofer, Haslam - Accepted CPA, 18Feb20.pdf
Licence: CC-BY-NC-ND 4.0