The 2008 North American Congress on Social and Environmental Accounting Research Developing and...
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The 2008 North American Congress on Social and Environmental Accounting Research Developing and Operationalizing a Social Accounting Model for Social Enterprises Laurie Mook, University of Toronto James Cha, Evergreen Natalie Ambler, York University Joanna Ranieri, University of Toronto Montreal • July 7-9, 2008
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Transcript of The 2008 North American Congress on Social and Environmental Accounting Research Developing and...
The 2008 North American Congress on Social and Environmental Accounting Research
Developing and Operationalizing a Social
Accounting Model for Social Enterprises
Laurie Mook, University of TorontoJames Cha, Evergreen
Natalie Ambler, York University
Joanna Ranieri, University of Toronto
Montreal • July 7-9, 2008
The 2008 North American Congress on Social and Environmental Accounting Research
OutlineOutline
• Project framework and methodology
• Overview of Evergreen
• Literature/fieldwork summary
• Next steps
• Discussion
The 2008 North American Congress on Social and Environmental Accounting Research
Our Story BeginsOur Story Begins
Framework & Methodology
Key assumption:
• Accounting is a driver of behaviour, and thus can be used as a change agent
Methodology:
• Community-university research partnership
• Mixed methods
The 2008 North American Congress on Social and Environmental Accounting Research
Sharing our Story…CurrentSharing our Story…Current
What We’ve Learned(February – June)
• Literature review consisting of: Prior experiments, approaches, social accounting reports Evergreen reports and documents
• Current Evergreen data sources identified
• Introductory meetings with key Evergreen staff
• Identification of key questions
• Monthly / bi-monthly meetings Sharing findings, Reflection, Planning
• Use of online technology (Wiki) to share and organize project work
Evergreen’s StoryEvergreen’s Story
• Not-for-profit organization• +50 employees• Toronto, Vancouver, Calgary, Montreal and expanding
The 2008 North American Congress on Social and Environmental Accounting Research
EVERGREEN’S ROLE
• Influence policy
• Inspire Action - (e.g. Social Marketing)• Community engagement• Planning and design• Cultivating knowledge of place• Creating sense of place
7
COMMON GROUNDSCOMMUNITY GARDENING
HOME GROUNDS
Native Plant DatabaseAffordable HousingLawn and Garden Smart
LEARNING GROUNDS
EVERGREEN BRICK WORKS
15
16
Southern Ontario Social Economy Community-University Research Alliance Symposium 2008
Evergreen’s StoryEvergreen’s Story
The Story of OthersThe Story of Others
The 2008 North American Congress on Social and Environmental Accounting Research
• articles of prior experiments
• our learning process and advancing our project
The Story of OthersThe Story of Others
The 2008 North American Congress on Social and Environmental Accounting Research
Prior Experiments
The Story of OthersThe Story of Others
The 2008 North American Congress on Social and Environmental Accounting Research
OUTCOMESustainability Indicators / Pilot project
Social accounting / Implemented system
METHODOLOGYPreset / prescribed Emergent and developmental
MANAGERIALAuthoritarian / distant Supportive / participative
ENGAGEMENTInternal / narrow Multi-stakeholder / wide
LEARNING / INFORMATION-PROCESSINGSingle-loop Double-loop
Themes
Lewin’s Force FieldDRIVERS
RESISTORS
The Story of OthersThe Story of Others
The 2008 North American Congress on Social and Environmental Accounting Research
Themes
METHODOLOGYPreset / prescribed Emergent and developmental
The Story of OthersThe Story of Others
The 2008 North American Congress on Social and Environmental Accounting Research
By connecting financial to non-financial objectives, external to internal processes, and current to future performance,
corporate strategy will be mapped more cohesively
MANAGERIALAuthoritarian / distant Supportive / participative
Themes
“. . . [t]he temptation is always to measure what is measurable, rather than what is important.”
The Story of OthersThe Story of Others
The 2008 North American Congress on Social and Environmental Accounting Research
ENGAGEMENTInternal / narrow Multi-stakeholder / wide
Themes
process of an SCC is more valuable than the actual numbers generated
The Story of OthersThe Story of Others
The 2008 North American Congress on Social and Environmental Accounting Research
OUTCOMESustainability Indicators / Pilot project
Social accounting / Implemented system
Themes
The Story of OthersThe Story of Others
The 2008 North American Congress on Social and Environmental Accounting Research
Prior Experiments
The 2008 North American Congress on Social and Environmental Accounting Research
Evergreen in Our StoryEvergreen in Our Story
The 2008 North American Congress on Social and Environmental Accounting Research
Sharing our Story…FutureSharing our Story…Future
Future work(July– December)
• Coordination with Evergreen strategic planning team for data collection / stakeholder consultations
Focus groups, Interviews, Surveys
• Criteria, selection and market comparison of key indicators
• Develop and operationalize social accounting model
• Feedback and review process
• Community presentation and online report
• Fact sheet, article in academic journal, business case-study
• Internal monitoring and updates
The 2008 North American Congress on Social and Environmental Accounting Research
Summing UpSumming Up
Opportunities
Challenges
Need
Adding to Our StoryAdding to Our Story Thoughts from Audience?
Discussion Questions?
How to select indicators?
How to address tensions between stakeholder groups?
Participatory / action research can be effective yet what happens beyond parachute approach?
Any similar systems been developed and implemented?
Any new trends in social accounting related to our project
The 2008 North American Congress on Social and Environmental Accounting Research
Thank you! Merci!Thank you! Merci!
Websites:
http://www.evergreen.cahttp://socialeconomy.utoronto.ca (project 15)
Emails:Evergreen rep/researcher - James Cha ([email protected])
University of Toronto rep/researcher - Laurie Mook ([email protected])
OUTCOMESustainability Indicators / Pilot project
Social accounting / Implemented system
METHODOLOGYPreset / prescribed Emergent and developmental
MANAGERIALAuthoritarian / distant Participative / supportive
ENGAGEMENTInternal / narrow Multi-stakeholder / wide
LEARNING / INFORMATION-PROCESSINGSingle-loop Double-loop
“. . . [t]he temptation is always to measure what is measurable, rather than what is important.” [416]
