ORCID Profile
0000-0002-4737-4507
Current Organisation
Australian National University
Does something not look right? The information on this page has been harvested from data sources that may not be up to date. We continue to work with information providers to improve coverage and quality. To report an issue, use the Feedback Form.
Publisher: Elsevier BV
Date: 06-2023
Publisher: Wiley
Date: 09-2011
Publisher: SAGE Publications
Date: 04-07-2017
Abstract: Countries around the world spend substantial amounts of money on programmes designed to address social issues such as place-based disadvantage, health and aged care. Despite such huge investments, evidence shows that many of these social problems are complex and remain far from being resolved, and in some situations, they are worsening. To face these challenges, many organizations have turned to interorganizational collaboration as a more effective means of dealing with social issues. This exploratory qualitative study investigates a relatively new framework for tackling complex social challenges – Collective Impact. We show that while the interpretation and application of the Collective Impact framework varies, broad similarities can be found. We conclude that Collective Impact is best conceptualized as a method for network-based collaboration rather than a distinct methodology or philosophy, and emphasize the importance of the relational aspects of interorganizational collaboration.
Publisher: Emerald
Date: 04-12-2020
DOI: 10.1108/QRAM-02-2019-0026
Abstract: This paper aims to investigate the extent to which accounting standards for social impact reporting are in the public interest. This study aims to explore what the public interest means for social impact reporting by charities and assess the extent to which the accounting standardisation of social impact reporting supports the public interest so defined. This study conducts a case study of how stakeholders in Australian charities conceptualise the public interest when discussing accounting standardisation. This paper distinguishes three concepts of the public interest from prior research, namely, aggregative, processual and common good. For each, this paper analyses the implications for accounting and how accountants serve the public interest, and how they align with stakeholder views. Stakeholder views align with the aggregative and processual concepts of public interest, however this was contested and partial. Accounting standards for social impact reporting will only serve the public interest if they also capture and implement the common good approach. Clarifying how key stakeholders interpret the public interest can help standard-setters and governments design (or withhold) accounting standards on social impact reporting. This paper also distinguishes different practical roles for accountants in this domain – information merchants, umpires or advocates, which each public interest concept implies. This paper extends prior research on accounting for the public interest to social impact reporting. The paper empirically demonstrates the salience of the common good concept of public interest and demonstrates the ersity of views on the standardisation of social impact reporting by charities.
No related grants have been discovered for Sarah Adams.