e-journal

Accounting for workplace flexibility

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Purpose – The purpose of this paper is to consider the impact of social accounting at the micro level and
examines the use of social reporting for constructive purposes through internal communication devices. It
explores the discourse adopted by a large organisation in social accounting and reporting (workplace
flexibility) through employee newsletters. In doing so the paper seeks to answer two research questions.
First, what workplace flexibility practices are evident in the employee newsletters? Second, do
management use discourse (including self-accounts) in newsletters for self-serving management control
purposes or for the emancipatory purposes of benefiting employees?
Design/methodology/approach – Content and discourse analysis are used to examine “workplace
flexibility” practices portrayed within the newsletters. This study explores the discourse adopted by a
large Australian financial institution, in its social accounting disclosure in employee newsletters. It
does so by examining the discourse adopted by the organisation in relation to one aspect of social
accounting, that is, “workplace flexibility” in the employee newsletters over the period 2003-2007.
Findings – The paper finds the financial institution used its internal newsletters to influence employee
attitude and behaviour, not as claimed for social “betterment” – justice, welfare, emancipation. The
possibility of social accounting’s emancipatory potential was suppressed by those responsible for
providing the accounts. The paper found that management used discourse (including self-accounts) in the
newsletters for self-serving management control purposes and not as claimed for benefiting employees.
Originality/value – The idea that the organisation provides workplace flexibility for the sake of
benefitting employees is questionable. The discourse found in the newsletters suggests that flexible work
options instead appear to be aimed at garnering employee loyalty, with subsequent employer benefits of
improved organisational performance. The organisation used the discourse on workplace flexibility to
blur the boundaries of work and life and persuade the employees to work harder and longer, to
continuously increase productivity. In doing so, the organisation camouflaged its own economic
sustainability and profitability as workplace flexibility.

Keywords Workplace flexibility, Self-accounts, Discourse analysis, Internal reporting,Human competence accounting, Enabling accounting, Workplace, Communication

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Informasi Detail

Judul Seri

Accounting Research Journal

No. Panggil

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Penerbit

: Emeral Group., 2013

Deskripsi Fisik

Accounting Research Journal Vol. 26 No. 2, 2013 pp. 109-129

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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