Advanced

Social Environmental Accounting and Accountability - A preparer’s perspective on the relationship between the accountor and the accountee within the food industry in Sweden

Nordahl, Ola LU and Chiem, Alexander LU (2014) BUSN69 20141
Department of Business Administration
Abstract
Title: Social Environmental Accounting and Accountability - a preparer’s perspective on the relationship between the accountor and the accountee within the food industry in Sweden
Seminar date: 2014-06-02
Course: BUSN69 Degree Project - Accounting & Auditing
Authors: Ola Nordahl & Alexander Chiem
Advisors: Karin Jonnergård & Amanda Tan Sonnerfeldt
Five key words: Sustainability reporting, SEA, CSR, Accountability, Food Industry
Purpose: To provide insight into the concept of accountability from a preparer’s perspective by examining how the main aspects of SEA contributes to accountability between the accountee and the accountor within the food industry in Sweden.
Methodology: A qualitative and exploratory case study of the food... (More)
Title: Social Environmental Accounting and Accountability - a preparer’s perspective on the relationship between the accountor and the accountee within the food industry in Sweden
Seminar date: 2014-06-02
Course: BUSN69 Degree Project - Accounting & Auditing
Authors: Ola Nordahl & Alexander Chiem
Advisors: Karin Jonnergård & Amanda Tan Sonnerfeldt
Five key words: Sustainability reporting, SEA, CSR, Accountability, Food Industry
Purpose: To provide insight into the concept of accountability from a preparer’s perspective by examining how the main aspects of SEA contributes to accountability between the accountee and the accountor within the food industry in Sweden.
Methodology: A qualitative and exploratory case study of the food industry in Sweden consisting of six semi-structured interviews.
Theoretical perspective: Legitimacy and stakeholder theory are commonly used to explain the relationship between organizations and their environment in terms of accountability. We view these theories and the theoretical construct of SEA, from a preparer’s perspective, to shed light on the concept of accountability.
Empirical foundation: The data collection consists of information from interviews with four companies within the food sector, one food industry association and one sustainability reporting entrepreneur.
Conclusions: Creating accountability is a motive behind SEA and explained by legitimacy and stakeholder aspects. Motives outside the concept of accountability might however also exist. Stakeholder dialogues are essential in order to establish accountability, although the efficiency of the dialogues is questioned. Both the public and specific stakeholders are perceived to be recipients of SEA, which implies that a perceived accountability exists towards both. Understandability of the SEA is important, which might broaden the concept of accountability. A responsive approach to accountability is present whereas preparers see a certain level of subjectivity within SEA as natural. (Less)
Please use this url to cite or link to this publication:
author
Nordahl, Ola LU and Chiem, Alexander LU
supervisor
organization
course
BUSN69 20141
year
type
H1 - Master's Degree (One Year)
subject
keywords
Sustainability reporting, SEA, CSR, Accountability, Food Industry
language
English
id
4588367
date added to LUP
2014-10-03 09:58:15
date last changed
2014-10-03 09:58:15
@misc{4588367,
  abstract     = {Title: Social Environmental Accounting and Accountability - a preparer’s perspective on the relationship between the accountor and the accountee within the food industry in Sweden
Seminar date: 2014-06-02
Course: BUSN69 Degree Project - Accounting & Auditing
Authors: Ola Nordahl & Alexander Chiem
Advisors: Karin Jonnergård & Amanda Tan Sonnerfeldt
Five key words: Sustainability reporting, SEA, CSR, Accountability, Food Industry
Purpose: To provide insight into the concept of accountability from a preparer’s perspective by examining how the main aspects of SEA contributes to accountability between the accountee and the accountor within the food industry in Sweden.
Methodology: A qualitative and exploratory case study of the food industry in Sweden consisting of six semi-structured interviews.
Theoretical perspective: Legitimacy and stakeholder theory are commonly used to explain the relationship between organizations and their environment in terms of accountability. We view these theories and the theoretical construct of SEA, from a preparer’s perspective, to shed light on the concept of accountability.
Empirical foundation: The data collection consists of information from interviews with four companies within the food sector, one food industry association and one sustainability reporting entrepreneur.
Conclusions: Creating accountability is a motive behind SEA and explained by legitimacy and stakeholder aspects. Motives outside the concept of accountability might however also exist. Stakeholder dialogues are essential in order to establish accountability, although the efficiency of the dialogues is questioned. Both the public and specific stakeholders are perceived to be recipients of SEA, which implies that a perceived accountability exists towards both. Understandability of the SEA is important, which might broaden the concept of accountability. A responsive approach to accountability is present whereas preparers see a certain level of subjectivity within SEA as natural.},
  author       = {Nordahl, Ola and Chiem, Alexander},
  keyword      = {Sustainability reporting,SEA,CSR,Accountability,Food Industry},
  language     = {eng},
  note         = {Student Paper},
  title        = {Social Environmental Accounting and Accountability - A preparer’s perspective on the relationship between the accountor and the accountee within the food industry in Sweden},
  year         = {2014},
}