Shane Leong
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Formal Name: Shane Leong Personal Title: Mr Organisational Unit: Department of Accounting and Finance Load: PhD Student Full Time Supervisors:
Submission Date: 20th February 2012 Email: Shane.Leong@efs.mq.edu.au |
The Potential of Central Database Regimes to provide Social and Environmental Accountability
Abstract
Background: Triple-bottom line (TBL) reporting is not the only mechanism available for holding corporations to account for social and environmental performance. My project will explore an alternate mechanism for corporate accountability: companies reporting to a government agency, which then compiles the information in a database format for public use. Central databases regimes permit public pressure to be concentrated on the worst performers, thereby continually encouraging those at the bottom to improve their performance. Further, this regime potentially empowers an agency to take responsibility for improving the system for all stakeholders. However, a central database regime may stifle innovation. The ultimate goal of this project is to obtain an understanding of the ability of central database regimes to provide accountability.
Theoretical Perspective: I will inquire into the benefits and limitations of using central database regimes as accountability mechanisms by analysing select regimes in terms of: information quality; utility; ability to contribute to democracy; and power relations. Information quality is assessed using the qualitative characteristics of financial statements – understandability, relevance, reliability and comparability. Ability to contribute to democracy will be examined under the lens of Dworkin’s (2000) concept of partnership democracy. Examining power relations will involve a critical analysis.
Design/Methodology: Information will be gathered through document analysis and interviews. Techniques of content analysis will be used in order to help manage the data.