The emancipatory potential of online reporting

TLDR

The paper aims to clarify counter accounting, evaluate the emancipatory potential of online reports, assess how much of that potential is realized, and propose critical ways forward, focusing on NGOs and pressure groups. The study employs a critical interpretive analysis combining literature review, web and questionnaire surveys, and case studies. Web‑based counter accounting shows emancipatory potential, some of which is realized, yet many opportunities remain unmet and future progress faces threats.

Abstract

Purpose 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. Design/methodology/approach 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. Findings 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. Originality/value 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.