The University of Sheffield. C.A.Kelsall a Critical Discourse
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The University of Sheffield. C.A.Kelsall A critical discourse analysis of the concept sustainability within the accounting community inclusive of small and medium-sized practices. PhD (P/T) Management School 11 August 2015 1 Abstract In looking at the continued development of the concept of sustainability intra and inter the accounting community, this work has created a number of empirical data sets: interviews with Small and Medium-sized Practices (SMPs); interviews with Big Four firms/ Professional Accounting Bodies/ others – relevant to sustainability and accounting. This empirical data has in particular added the views of a marginalised group within the accounting community – SMPs. Also the web-site empirical data sets from the Big Four have added some triangulated data. The key findings include: SMPs understanding of sustainability is still quite basic, grappling with the definitions and how the sustainability concept can be aligned to accounting services; dominant groups (Professional Accounting Bodies and Big Four firms) continue to develop the concepts and services, with a view those developed primarily for and with multi national firms can be trickled down to SME/Ps; SMPs have been viewed as trusted business advisers, combined with the development of the business case to sustainable development and the reduction in traditional accounting services, there are strong motivations for the development of sustainability services and advice by SMPs; the concept of sustainability is multi-layered within the accounting community with SMPs still at an introductory stage whilst the Big Four and Professional Accounting Bodies developing the use of accounting language to create, explain and analyse sustainable development. The theoretical development in using a critical discourse analysis framework is in particular the stage between discourse and Grand Discourse. Initially in poly-vocal discourse the Grand Discourse analysis can be said to theoretically identify the level of development of the idea and leadership and power dynamics within the specific sub-groups in the progression of the concept. There are a number of policy suggestions that this work develops including: improved engagement intra the accounting community; clear guidance developed for marginalised accounting groups; increased regulatory support in addition to reporting; continued guidance on sustainability assurance. 2 Acknowledgements First of all I would like to thank my supervisors, Linda Lewis and Professor Frank Birkin, for their support and encouragement throughout this entire process. The guidance I have received from Linda and Frank has always been insightful and given in such a calm and assured way that I was always able to take confidence in moving the work forwards. I would like to thank all of the interviewees who volunteered their time and thoughts which form the bedrock of this research. Finally I would like to thank my family, my mum and dad; Katrina, Alannah, Georgia and Teagan – and all other family members. Lastly, Jake, whose quiet nature and companionship on many walks has given me time to think through many an issue during this research project. 3 Contents Pages Chapter Title Page Nos. Title Page 1 Abstract 2 Acknowledgements 3 Contents Pages 4-11 Tables and Figures Tables 12-13 Figures 14-15 Appendice List 16 1 Introduction 1.1 Overview of chapter 17 1.2 Research aim, objectives and questions 17-20 Section A - Background 1.3 The accounting community 20-21 1.4 The accounting community – dealing with challenges and illustrative power 21 1.5 The dominant accounting bodies 21-22 1.6 Accounting rhetoric 23 1.7 The growth of accounting rhetoric and emergence of sustainability and accounting 23-25 Section B – Motivations and aims 1.8 Main motivations of the research 25-27 4 Chapter Title Page Nos. 1.9 The research question 27-28 1.10 Sustainability and accounting 28-29 Section C – Summary of thesis chapters 1.11 Overview of thesis chapters 29-31 2 The accounting context 2.1 Introduction 32 2.2 The accounting context – general 32-35 2.3 Accounting firms 36-39 2.4 The professional bodies 40-42 2.5 Sustainability and accounting – a brief history 42-44 2.6 Key drivers of sustainability and accounting 44-46 2.7 Use of accounting terminology in relation to Sustainability 46 2.8 Business and sustainability groups 46-50 3 Literature Review 3.1 Introduction 51-52 Section A – Sustainability 3.2 Sustainability, corporate social responsibility; definition and discussion 3.2.1 Sustainability 53-59 3.2.2 Corporate social responsibility 59-62 5 Chapter Title Page Nos. 3.2.3 Wider and developing view of CSR 62-65 3.2.4 Stakeholder engagement 65-67 3.2.5 Sustainability reporting 67-69 3.2.6 Organisation types – blurring of organisational Boundaries 69-72 Section B – Small and medium-sized enterprises 3.3 Organisation types – small and medium-sized enterprises/practices 3.3.1 Importance of small and medium-sized enterprises in sustainable business debate 73-74 3.3.2 SME perceptions in relation to sustainability 74-75 3.3.3 SME motivations to become more sustainable 75-77 3.3.4 SMEs and national characteristics 77-78 3.3.5 SMEs and sustainability reporting frameworks 78-82 Section C – Accounting and sustainability 3.4 The accounting community and Small and Medium-sized Practices (SMPs) 3.4.1 The accounting community 83-86 3.4.2 Small and Medium-sized Practices (SMPs) 86-88 3.4.3 Sustainability, accounting organisations and stakeholder management 88-90 3.4.4 Sustainability and the need for accountants 91-96 6 Chapter Title Page Nos. 3.4.5 Practitioner versus academic debate 96-98 3.5 Summary discussion 98-101 4 Methodology – methodological discussion 4.1 Introduction 102 4.2 Reflexive research 102-103 4.3 Critical discourse analysis defined 103-105 4.3.1 Critical discourse analysis and levels 106-109 4.4 Ontology, epistemology 109-111 4.5 Middle range thinking and Habermas 111-112 4.6.1 Interpretative and critical accounting discussed 112 4.6.2 Critical theory and social environmental accounting research and Gramsci 113 4.6.3 Continued discussion of critical theory and social environmental accounting research 114-115 4.6.4 Developing the concept critical accounting 115-116 4.6.5 Challenging the 'taken for granted' in accounting and the developing role in sustainability 116-119 4.6.6 Critical theory and social context 119-122 4.7 Field research 123 4.8 Praxis, empirical research and qualitative analysis 123-124 4.9 Research ethics 124-128 4.10 Summary discussion 128-130 7 Chapter Title Page Nos. 5 Data analysis 5.1 Introduction – and research approach 131-132 5.2 Data set 5.2.1 Data set – accounting community 133-134 5.2.2 Data set – data collection process 134-140 5.2.3 Data set aims 140-141 5.3 Data coding 5.3.1 Data coding – Initial introduction 141-145 5.3.2 Data coding – developed 145-148 5.3.3 Data coding – overview of main nodes 148-152 5.3.4 Data coding – more detailed analysis 152-155 6 Data analysis – interviews SMPs 6.1 In depth analysis of SMP interviews in line with sustainability 156-169 7 Data analysis – interviews big four/ professional accounting bodies/ others 7.1 In depths analysis of interviews in relation to sustainability – big four/ professional accounting bodies/ others 170-185 8 Data analysis – comparative interview analysis Interview data analysis – comparative analysis of SMP and big four/ professional accounting bodies/ others 8 Chapter Title Page Nos. 8.1 Introductory comparative analysis 186-188 8.2 Comparative interview analysis – differences and Commonalities 188-189 8.3 Emergent themes from sustainability discourse 189-192 8.4 Emergent themes from the interview comparative analysis 192-193 8.5 Summary comments 194 9 Data analysis – web site analysis 9.1 Web site background analysis inclusive of written and visual data 195-196 9.2 Data analysis – web-sites – SMPs 196-202 9.3 Data analysis – web-sites – visual discourse – SMPs 202-204 9.4 Data analysis – web-sites – big four / professional accounting bodies/ others 204-207 9.5 Data analysis – web-sites – summary 207-211 10 Data analysis – web-sites and sustainability discourse 10.1 Web site analysis – sustainability discourse 212-213 10.2 Web site analysis – sustainability – SMPs 213-220 10.3 Web site analysis – sustainability – big four/ professional accounting bodies/ others 220-231 9 Chapter Title Page Nos. 10.4 Summary comments - final thoughts – summary of the big four and professional accounting body sustainability discourse on web-sites 231-232 11 Data analysis – summary section – inclusive of comparative data set analysis of sustainability discourse, second cycle analysis and summary findings 11.1 Sustainability discourse – comparative analysis of different sources and groups 233-238 12 Data analysis – from discourse to Grand Discourse, consensus and dissensus, then compared with the literature review issues 12.1 Data analysis introduction 239-240 12.2 From discourse to Grand Discourse 240-247 12.3 Primary data overview 248-249 12.4 Analysis of the discourse of SMP interviews and all other data 249-254 12.5 Comparative analysis of literature review findings and data analysis 254-262 12.6 Summary 262-265 13 Discussion 13.1 Introduction 266-268 13.2 Key addition to knowledge 268-273 10 Chapter Title Page Nos. 13.3 Further developed analysis of significant findings 274-279 13.4 Fundamental questions 279-281 13.5 Limitations and future research suggestions 281-284 13.6 Policy recommendations 284-287 13.7 Final thoughts 287-289 14 References 290-309 15 Appendice 310-311 11 Tables and Figures No. Title Page Nos. Tables: 1 Showing the six chartered bodies and their RSB and RQB status (Professional Oversight Board report 2012, p.10 and p.64) 33-34 2 Big four services as shown on their web-sites.