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This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products.

This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in corporate accounts vis-à-vis the revealing of such liabilities in counter-accounts.

The findings show counter-accounts provide significant information on liabilities originating from the exposure of employees and consumers to asbestos. By contrast, the malleability of accounting tools enables companies to eschew accounting disclosures. While the frontstage positive performance of companies served an impression management role, their backstage concealing actions enabled companies to cover up asbestos-related liabilities. These companies used three categories of mechanisms to avoid disclosure of asbestos-related liabilities: concealing via a “cloak of competence”, impression management via epistemic work and a silent strategy of concealment frontstage with strategic reorganisation backstage.

This study has policy relevance as regulators need to consider the limits of corporate disclosures as an accountability tool. The findings may also initiate academic and practitioner conversations about accounting standards for long-term liabilities.

This study highlights the strategies companies use both frontstage and backstage to avoid disclosing asbestos-related liabilities. Through analysis of accounts and counter-accounts, this study identifies the limits of accounting as an accountability tool regarding asbestos-induced diseases and deaths.

The purpose of this paper is to elaborate upon the notion of counter accounting, to assess the potentiality of online reports for counter accounting and hence for counter accounting's emancipatory potential as online reporting, to assess the extent to which this potential is being realised and to suggest ways forward from a critical perspective.

There are several components to a critical interpretive analysis: critical evaluative analysis, informed to some extent by prior literature in diverse fields; web survey; questionnaire survey; case study.

Web‐based counter accounting may be understood as having emancipatory potential, some of which is being realised in practice. Not all the positive potential is, however, being realised as one might hope: things that might properly be done are not always being done. And there are threats to progress in the future.

Clarification of a notion of counter accounting incorporating the activity of groups such as pressure groups and NGOs; rare study into practices and opinions in this context through a critical evaluative lens.

The purpose of this paper is to analyze the dynamics and transformative potential associated with counter accounts. It explores how counter-accountants’ attempts to rearticulate animal production result in their own identity becoming constructed during the conflict setting and how this identity subsequently relates to the transformative potential of the counter accounts.

The paper investigates counter accounts released during an animal rights activists’ campaign against industrial meat and dairy production in Finland. The counter accounts, consisting of secretly filmed videos from pig farms, contrasted the official depiction of animal farming and received wide publicity over several years. The main empirical data set consists of 21 interviews with a variety of parties that have a stake in the conflict. This data set is supplemented with a broad set of published documentary material.

The authors find that the counter accounts managed, to some extent, to rearticulate the meaning of animal production, potentially resulting in the emergence of small-scale societal effects. When trying to undermine the counter-accountants’ radical political demand, the dominant social groups not only dismissed the counter accounts but also attempted to constitute the counter-accountants’ identity as irresponsible, militant and negligent, drawing a firm political boundary between “them” and “us.” Likewise, the counter-accountants seemed reluctant to communicate with representatives of the dominant regime, resulting in an antagonistic as opposed to an agonistic relationship between the two political groups. The paper also discusses ethical questions concerning the production of counter accounts, the importance of having a clearly articulated political vision, and the challenges related to evaluating whether the counter accounts have been successful.

The paper provides insights into the design, use and reception of counter accounts in a real-life social setting, thus providing a direct response to a recent call by Thomson et al. (2015). The paper illustrates the usefulness of the conceptual dynamic conflict arena framework presented by Thomson et al. (2015), and makes use of discourse theory (Laclau and Mouffe, 1985; Laclau, 2005, 2001, 1996) to highlight how in exploring the transformative potential of counter accounts it is necessary to also consider how the identity of the counter-accountants becomes constructed and understood. Furthermore, the paper also seeks to advance the connections between accounting research and significant global problems by investigating an ethically and environmentally disputed industry, and by engaging with the interrelationships between accounts and accountability in the context of socio-ecological change.

The purpose of this paper is to look more closely, in the context of a given case study, at the role of civil society’s counter-accounts in facilitating democratic change in society, as an essential goal of an emancipatory and radical social accounting project.

A case study of a Canadian company’s plans to open a gold mine in western Romania is here analysed. Civil society’s opposition to the mining project gave rise to an unprecedented social movement contesting the project’s utility for Romanian society. The role played by counter-accounts produced by civil society groups is investigated.

Counter-accounts produced by civil society played multiple roles in the case study analysed. First, counter-accounts indicated the failure of corporate reports to present the gold mining project in a balanced manner. Second, counter-accounts were successful in problematizing the corporate approach to addressing the social, cultural and environmental impacts of the project, while also nurturing societal debate on these issues. Third, counter-accounts exposed the ideological inclinations of state institutions to favour economic interests over the social, cultural and environmental ones. As a result of these contributions, even if the counter-accounts were subjective, this study claims that they form a good basis for the development of emancipatory accounting.

Limitations associated with an interpretative approach and case study research apply.

The paper illustrates the potential of civil society’s counter accounts to enable societal debates, as means towards democratic, transformative change.

Hybrid organising faces a fundamental challenge in managing multiple and conflicting logics. Prior studies have evidenced the performative role of accounting within such a context largely in support of neoliberal hegemony and economic logic. Mindful of such conflict and the support towards economic logic, drawing on universal accountings, this study provides insights from counter accounting and its potential to serve pluralism and the emancipation of marginalised constituencies.

The research examined The Great Exhibition of the North (GEOTN), England's largest event in 2018, which utilised themes of art, design and innovation to support a regeneration and economic growth agenda. This was led by NewcastleGateshead Initiative (NGI) a hybrid organisation combining logics for economic and social legacies, whose accounts are contrasted to counter accounts from a social movement; The Other Great Exhibition of the North, “OtherGEN”. The study involved 30 in-depth semi-structured interviews, detailed observation and documentation review providing account and counter account of the event.

The findings reveal that GEOTN promoted an agenda offering a duality of economic and social logics through the arts and culture delivering a lasting economic and social legacy. This employed traditional accountings and associated performance targets and measurement through a formal evaluation framework. Emergent tensions were apparent evidencing a more dominant economic logic. The purported use of culture was portrayed as artwashing by a counter account narrative enmeshed in a backdrop of austerity. This wider accounting highlights the need for reflection on logic plurality and enables challenge to the performative role of traditional accounting in hybrid organising.

Universal accountings, such as counter accounting, can be advanced to unpack “faked” logics duality in hybrid organising. This reveals the emancipatory potential of accountings and the need for dialogic reflection. Hybrid organising requires careful consideration of accounting as a universal praxis to support social and economic pluralism and democratic ideals.

Profit is often moralized by activists, but scant research has carefully examined what profit is for these activists or how they use it to create a more just world. The purpose of this paper is to investigate how social movements use counter accounts of profit as tools of resistance.

A multiple case study design, informed by framing theory, is used to trace the framing of profit from activists’ counter accounts to actions they precipitated. Specifically, the study examines counter accounts of profit from the UK abolition movement, Médecines Sans Frontières access to essential medicines campaign and Brigitte Bardot Foundation’s opposition to the Canadian seal hunt, and how their framings of profit influenced change.

Activists reframe profit to create visibilities and bridges to the suffering of distant others. Reframing the calculation and boundary of profit is a strategy to elicit moral outrage, hope and ultimately a more just world. Through these reframings, activists in three different social movements were able to change the possibilities of who and what can be profitable, and how.

The inherently incomplete nature of accounting frames give rise to accounting’s vulnerability to non-accountants to assert their views of a moral profit. Accounting therefore is both a means of control at a distance but also “emancipation at a distance.”

Scholars have asserted that accounting can be used for resistance, few studies have examined how. By examining how activists assert what profit is – and should be – the paper documents and theorizes profit as contested and highlights accounting’s emancipatory potential.

The purpose of this paper is to explore how and why international advocacy NGOs (iaNGOs) use counter accounting as part of their campaigns against oil companies operating in the Niger Delta to reform problematic regulatory systems and make visible corporate practices that exploit governance and accountability gaps in relation to human rights violations and environmental damage.

This arena study draws on different sources of evidence, including interviews with nine iaNGOs representatives involved in campaigns in the Niger Delta. The authors mapped out the history of the conflict in order to locate and make sense of the interviewees’ views on counter accounting, campaigning strategies, accountability and governance gaps as well as their motivations and aspirations for change.

The evidence revealed an inability of vulnerable communities to engage in relevant governance systems, due to unequal power relationships, corporate actions and ineffective governance practices. NGOs used counter accounts as part of their campaigns to change corporate practices, reform governance systems and address power imbalances. Counter accounts made visible problematic actions to those with power over those causing harm, gave voice to indigenous communities and pressured the Nigerian Government to reform their governance processes.

Understanding the intentions, desired outcomes and limitations of NGO’s use of counter accounting could influence human rights accountability and governance reforms in political institutions, public sector organisations, NGOs and corporations, especially in developing countries.

This paper seeks to contribute to accounting research that seeks to protect the wealth and natural endowments of indigenous communities to enhance their life experience.

By interviewing the preparers of counter accounts the authors uncover their reasons as to why they find accounting useful in their campaigns.

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.

Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.

The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.

This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

In this paper, the authors explore racialisation through human-centric counter-accounts (counter-stories) to bring together critical race theory (CRT) and counter-accounting.

The authors utilise CRT to demonstrate the emancipatory role of counter-stories in (re)telling racialized narratives, specifically the narrative of asylum seekers who arrive by sea and are subjected to the inhumane and oppressive nature of the Australian government's policy of offshore immigration detention.

Counter-stories, as tools of accountability, can make visible oppressive forces and the hidden practices of racialized social practices and norms.

This paper emphasises that we are not in a post-racial world, and racialisation remains a fundamental challenge. We must continue to refute race as an ontological truth and strive to provide a platform for counter-stories that can spark or drive social change. This requires allies, including academics, to give that platform, support their plight, and offer avenues for change.

The authors introduce CRT as a theoretical tool for examining racialisation, opening space for a more critical confluence of accounting and race with potentially wide-reaching implications for our discipline. The paper also contributes to the limited accounting literature concerning asylum seekers, particularly in the use of counter-stories that offer a way of refuting, or challenging, the majoritarian/dominant narratives around asylum-seeking.

Using a dialogic approach to narrative analysis through the lens of fairytale, this paper explores the shared construction of corporate environmental stories. The analysis provided aims to reveal the narrative messaging which is implicit in corporate reporting, to contrast corporate and stakeholder narratives and to bring attention to the ubiquity of storytelling in corporate communications.

This paper examines a series of events in which a single case company plays the central role. The environmental section of the case company's sustainability report is examined through the lens of fairytale analysis. Next, two counter accounts are constructed which foreground multiple stakeholder accounts and retold as fairytales.

The dialogic nature of accounts plays a critical role in how stakeholders understand the environmental impacts of a company. Storytelling mechanisms have been used to shape the perspective and sympathies of the report reader in favour of the company. We use these same mechanisms to create two collective counter accounts which display different sympathies.

This research reveals how the narrative nature of corporate reports may be used to fabricate a particular perspective through storytelling. By doing so, it challenges the authority of the version of events provided by the company and gives voice to collective counter accounts which are shared by and can be disseminated to other stakeholders.

This paper provides a unique perspective to understanding corporate environmental reporting and the stories shared by and with external stakeholders by drawing from a novel link between fairytale, storytelling and counter accounting.