New development: Alternative reporting formats: a panacea for accountability dilemmas?

ABSTRACT

The need for accountability has given rise to new formats of reporting for public sector organizations. This article discusses the relative strengths and weaknesses of the main formats and concludes with a proposal for the adoption of an ‘Integrated Popular Report’ (IPR) to connect public sector organizations with ordinary people and encourage democratic participation in decision-making.     

Stakeholder participation in environmental knowledge production

Participatory approaches in environmental knowledge production are commonly propagated for their potential to enhance legitimacy and quality of decision-making processes, especially under conditions of uncertainty. This paper describes the development of the Stakeholder Participation Guidance for the Netherlands Environmental Assessment Agency as an attempt to put the rather theoretical ambitions of the participation literature into practice. The study includes an analysis of theories of ‘new production of knowledge’ and of the agency's position as an intermediary organization between science and policy, together with its participatory activities, to date. The Guidance is meant to suit different contexts, products and modes of assessments by the agency. Therefore, it cannot be a like a recipe book, but is intended to support and guide project leaders in their choices around stakeholder participation. The paper emphasizes the context dependency of participatory knowledge production and stresses the importance of reflection and transparency regarding the role of scientific advisors in the science-policy process.     

Participatory safety barrier analysis: a case from the offshore maritime industry

This paper argues that a participatory approach directly involving employees in safety barrier analysis can provide ‘added value’ to traditional barrier analyses. Employee participation (EP) could motivate employees to use their knowledge, suggest improvement measures and express their concerns. EP has not received much attention from safety researchers, although one may find several indirect arguments for EP informing the influential safety theoretical perspectives. An example of how participatory safety barrier analysis can be completed and what can be accomplished through such an approach is illustrated via a case study from an offshore logistics chain, and by an analysis of barriers that should prevent collisions between supply vessels and offshore installations. Such collisions could be the initiating event for a major accident. The empirical foundation for the paper is a hazard identification technique session, group and individual interviews, document studies and two search conferences involving approximately 150 participants. It is argued that a participatory approach to safety barrier analysis can reveal ‘holes’ in the defences that otherwise could have gone overlooked, and contribute to the generation of contextualized, definite measures that could strengthen a safety barrier system.     

“Foresight process impacts: Beyond any official targets,foresight is bound to serve democracy”

Foresight is usually criticised for having a limited direct impact on policy-making. Although contexts play a significant role, this may be true to a certain extent. It is also true, however, that the value of foresight has been under-explored. The purpose of the paper is to show the value of foresight in contributing to the development of more participatory societies irrespective of the specific ‘official’ objectives it is designed to serve. The methodology included the creation of a specific impact assessment framework and the assessment of certain foresight exercises (FNR Foresight and eFORESEE Malta) in terms of contribution to more participatory societies through case studies. The assessment showed that although contributing to more participatory societies was not among the main aims of the particular exercises, they managed to achieve certain impacts facilitating increased public participation or directly improving democratic processes in policy-making. Foresight is ‘by default’ devised to promote democratic processes through inclusiveness, openness, transparency, public engagement, and multi-stakeholder approaches.     

The fragmented communication structure within the accounting academia: the case of activity-based costing research genres

The major purpose of this study is to examine the communication structures within the management accounting academia, with a view to illustrating and thereby possibly alleviating the difficulties of dialogue between the different discussion circles identifiable within the field. Research on activity-based costing (ABC) is used as an illustrating example case. We distinguish three genres of ABC research (Consulting research, Basic research, and Critical research) and analyse their nature as well as their internal and external communication patterns. We are particularly interested in the interests of knowledge, research methods, argumentation styles, and results of these genres. Also, we will pay attention to their effects both on the progress of science and management accounting practice. The theoretical points of support lean on the ideas of Bourdieu, Gadamer, Habermas, Latour, and Stegmüller. Overall, the field of ABC research appears to be fragmented. Our analysis suggests that the current communication pattern between various research genres is not inclined to enhance the accumulation of accounting knowledge. Applying the ideas of Stegmüller (1969), we conclude that the discussion circles within the accounting academia appear to be estranged to an extent to which the arguments of researchers representing different approaches do not frequently meet each other, resulting in the unfruitful development of knowledge.     

Enhancing the role of participatory scenario planning processes: Lessons from Reality Check exercises

This paper critically assesses a series of scenario planning exercises in the Washington Metropolitan region and the State of Maryland within a broad and evolving framework of participatory planning. Reality Check, as the exercises were called, were a daylong set of activities using tools that encouraged stakeholder participation to develop scenarios focused on long-term regional sustainability. The paper draws upon planning theory, participant reactions, media reports, post-exercise outcomes and author's experiences of shaping the process. It illustrates how the model was adapted to multiple scales and contexts, and variations in desired technical complexity. The paper concludes that such processes have an inherent value in capturing the issues of the future and in creating awareness and knowledge. It argues that certain considerations such as early strategic engagement of stakeholders, flexibility of technical tools and diversity among organizers, all played a role in enhancing the dialogue. Furthermore, it suggests that when timed with favorable external conditions and designed within suitable institutional frameworks, they have the potential to provide a foundation from which tangible regional benefits can be realized.     

Reducing microbiological risk in the kitchen: piloting consensus conference methodology as a communication strategy

Foodborne diseases are a major public health problem. Improper storage and food preparation at home can favour microbial contamination of food. Consumers play a crucial role in controlling this risk. To reduce exposure to risk, it is essential to provide information and guidance on contamination management in the home. The aim of this study was to pilot a method of participatory communication addressed to young consumers and designed to reduce the microbiological risks associated with the consumption of meat products. The methodology was based on application of the ‘consensus conference’ model on food safety issues. The consensus conference served not only as a participatory strategy to share knowledge but also as a method for sharing in the development of risk communication content (guidelines) to be disseminated to the reference target. Young people’s perceptions, habits and behaviour in the kitchen were explored in the preparatory stage of the consensus conference by means of a survey and a focus group. Three consensus conferences were held in Italy attended by 60 university students (19 and 22 years old). Application of the consensus conference model as a communication process proved to be an effective opportunity to engage young consumers and experts on the topic of food safety. This discursive participation approach was broadly welcomed by the participants. Specifically, direct interaction with the experts was considered to be an important part of the communication process. The findings of the project were used to select concise communication content based on the perceptions, behaviours and fact-finding needs of the selected target. Publication of this content in the form of guidelines on microbiological risk management at home has enabled the results of the consensus conferences to be extended and the targeted communication material on risk reduction in daily food handling practices to be disseminated.     

Integral futures based on the paradigm approach

The study discusses the interpretation of integral futures in the context of paradigm. The dynamic matrix model of futures paradigm has been developed for carrying out meta-analysis of futures. As a result of meta-analysis integral futures and its new paradigms are defined by way of reconstructing futures paradigm history as responses to changing societal needs and through the outcomes of dynamic and comparative analysis of futures paradigms. The study sets the argument that integral futures: (a) is entering a new phase in development of futures that responds to societal demands for sustainability, democratic participation and continuous knowledge production and integration, (b) it is the phase of cooperation building between theoretical and practical futures, (c) it is the complementary development of co-evolutionary and participatory paradigms, and (d) it unfolds further research perspectives for futures.     

Risk management and sustainable development: mutual lessons from approaches to the use of indicators

Risk management and sustainable development are frameworks for studying and managing the environmental impacts of human actions; as such each requires indicators for monitoring, decision-making and communication. This paper compares the two frameworks as used in practice, and their experience of using indicators. Sustainable development is a systems-based concept with a long time horizon, a tendency to apply precaution in decisions, and a positive normative 'mission' (development). Risk management focuses on specific, linear chains of cause and effect over short time periods, is typically associated with cost-benefit decision-making, and concentrates on avoiding negative outcomes. However risk management is also potentially a tool for informing and implementing sustainability. Both risk and sustainability are multidimensional constructs which can be indicated in varied ways. The selection of indicators in both fields depends on technical (e.g. robustness, problem-orientation) and communicative criteria (e.g. truthfulness, informativeness, relevance, clarity and resonance). Lessons from risk indicators include a better understanding of communicative criteria such as resonance, and greater awareness of communication pitfalls. Sustainability indicators demonstrate the advantages of a participatory approach to selection for incorporating different values, echoing the experience of the US states' comparative risk assessment approach, as well as the need for a systematic perspective on problems leading to the use of multiple indicators. Risk management and sustainable development have much mutual relevance and could each benefit from more intensive exchange both generally, and regarding the use of indicators.     

Disclosing new worlds: a role for social and environmental accounting and auditing

This essay critically analyses modern social and environmental accounting. First, I argue that modern social and environmental accounting models have been developed based on procedural liberal frameworks that limit the proposals for reform. Second, social and environmental accounting focuses on the corporation as the accounting entity and mistakenly claims to be able to influence it. In developing another way to think and act about the environmental and social role of accounting, I consider whether modern communitarian thought can enrich the democratic process. The aim is to foster debate and dialogue concerning the role of corporations and their impact on nature. I argue that implicit in communitarian theory is a democratic model through which language acts as a means to critically focus on the direction of accounting as an institution in the public sphere.     

New development: Lean Thinking in smart cities

The smart city concept lacks a set of coherent criteria for evaluating its effectiveness as an urban management system, its compatibility with human rights principles, and its contribution to a democratic, participatory, social urban regime. The author explains why Lean Thinking principles can be applied to evaluate the ‘smartness’ of cities and serve as guidelines for improvement.     

An empirical analysis of communication flow,strategy and stakeholders' participation in the risk communication literature 1988–2000

Risk communication during the years has shown its vitality and has proved its importance as a field of research. This article provides a brief record of the development of risk communication in the environmental and technological domain by examining some of the trends resulting from the analysis of the theoretical and empirical literature in the field, as it is available through scientific journals. In total, 349 peer‐reviewed articles published between 1988 and 2000 and listed in the ISI Web of Science databases were analyzed. The theoretical perspective that we use is that of control mutuality, which emphasizes the interaction between the parties in the risk decision‐making process and their mutual influence, rather than simply unidirectional control of one stakeholder over the other. It echoes the democratic perspective, but also considers the rationality of the technical standpoint.

The results indicate that over the whole period there is an increase in published articles on risk communication. As expected, we found a gradual decrease in the articles referring to a one‐way flow of risk communication and an increase of those concerned with two‐way communication. We also observed a gradual increase in the articles referring to stakeholder participation in risk decisions in the last period. No differences were found with respect to risk communication strategy.     

Antecedent factors of the need for information regarding petrochemical complex hazards

Information transparency is a relevant factor nowadays. The current legislation has forced hazardous companies to improve their communication policy with the local community, but this entails the difficulty that each individual has a different need for information. This study considers the main antecedents of need for information to explain these differences. The paper analyses, to our knowledge for the first time, the direct influence of personal beliefs about environmental issues on the individual’s need for information. The research focused on the residents (992) of an area near to a petrochemical complex. The results, derived from the structural equation modelling analysis, confirmed the influence of environmental beliefs, trust in companies and negative affective response on the need for information. In the light of these results, we recommend that the companies of the complex develop a risk communication policy based on personal environmental beliefs, in order to understand the public’s concerns and their needs for risk information. Finally, the analysed companies need to see risk communication as a long-term and ongoing process that involves active dialogue and enables stakeholders’ participation, with the aim of establishing a communication network.     

Practical bioregionalism: A philosophy for a sustainable future and a hypothetical transition strategy for Armidale, New South Wales, Australia

To reorientate society towards sustainability, a clear vision based on a coherent philosophy is needed to act as a compass point. This research describes one possible ‘eco-utopian’ approach, and uses it to develop a hypothetical set of transition strategies aimed at the transformation of an Australian regional community. The vision combines bioregional principles with ecological modernisation theory to present a model of a small-scale society that is socially and ecologically responsive. In this model, communities are organised primarily around naturally defined regions, but are outward looking and globally engaged. Political decision-making is democratic, participatory and collaborative. An ethos rooted in the notion of a global civil society provides vision and desirable levels of accountability. Production and consumption are local, cooperative and use natural resources efficiently. Existing social and political trends suggest that the bioregional model developed in this paper is both pragmatic and possible. A hypothetical case-study approach is used to illustrate how such ‘practical bioregionalism’ may be successfully adopted. An initial 25-year plan, with five desired outcomes, is outlined for the Armidale Plateau region of New South Wales, Australia. Key strategies include use of Local Agenda 21 processes, the development of a bioregional strategic plan and partial economic localisation. Implementation requires active participation of the community, including government and business actors. It is argued that the proposed transition strategy is also of direct relevance to achieving sustainability goals in larger urban areas and the global South.     

Social cultural influences on current and future coastal governance

Australians have strong attachments to the coast. The impact of climate change brings to the fore deep-seated socio-cultural values, which add to the already complex and uncertain biophysical changes that challenge our preparations for future climate change.Our research aims to examine the role of worldviews and deep seated values in decision-making in response to climate change. The objective is to show how a multi-layered discourse analysis using causal layered analysis (CLA) can provide a powerful means of revealing the underlying social and cultural influences on decision-making and provide more insight into potential pathways for more effective responses to complex phenomena such as climate change. A case study of coastal governance in the south west of Western Australia, which is highly vulnerable to sea-level rise, provides the context of the research.We have found that CLA as a critical research tool has proven to be a useful method in uncovering the dominance of the administrative rationalist worldview on coastal governance. In our view, future coastal governance would benefit from a shift towards greater participatory governance and the incorporation of more reflexive practice so that the deeper emotional and relational aspects of decision-making balance out the dominant problem-solving discourse.     

Action oriented futures studies in Hungary

The significant social changes and unstable social-economic processes we are undergoing require more participation and more future oriented grassroots activity both in designing the possible future alternatives and in the actions for the realization of them. Action oriented futures studies and participatory futures studies are in close connection, because orientation towards actions and participation of non-professionals can be strengthened by their mutual interdependence in futures work. This study gives—as examples—summaries of four Hungarian case studies using participatory futures methods: one case from the field of vocational training, two cases concerning regional development, and one about national social-economic development. Our experience shows that such selected groups have evaluated the present issues in their environments as well as the closer and broader regional issues in authentic ways. The future alternatives that were outlined regarding the future of vocational training, acceptable future alternatives of domestic social-economic development, and future living conditions of a smaller settlement and in a larger town, reflected obligation, responsibility and personal interest. That non-professionals lack sufficient future orientation, and do not see possibilities to take serious actions for the future is a read problem. Fortunately, it seems that the future and action oriented attitude of the individuals might be further developed by the use of partnership education.     

The reflective futures practitioner: Balancing salience,credibility and legitimacy in generating foresight knowledge with stakeholders

This paper explores how foresight researchers involved in environmental, nature and planning issues attempt to balance salience, credibility and legitimacy while generating knowledge in interaction with policy-makers and other social actors. Engaging stakeholders in foresight processes can increase the robustness of foresight knowledge, broaden the spectrum of issues addressed, and create ‘ownership’ of the process. While in foresight practices stakeholder participation becomes more and more popular to resort to as enabling factor for generating salient, legitimate and credible foresight knowledge, participation can also compromise these qualities. We analysed two foresight projects conducted at the PBL Netherlands Environmental Assessment Agency, one that developed future visions for Dutch nature policy and another that focused on future pathways for Dutch urban sustainable development policy. We illustrate that the dynamics of the research setting – changes in the socio-political context and the internal dynamics of the participatory efforts – complicated the balancing process. We conclude that one of the main challenges for futures practitioners is, therefore, to work within the dynamics of the research setting, and to position themselves strategically in this setting; by acting as ‘reflective futures practitioners’.     

Resilience indicators: opportunities for including distributive justice concerns in disaster management

This paper presents a systematic review of the concept of resilience in the field of disaster management, with a focus on the use of indicators and the inclusion of social justice considerations. The literature is reviewed with reference to various definitions of resilience, the relation between concepts of resilience and vulnerability, the conceptualization of resilience and the use of indicators, and the inclusion of social justice issues. The analysis shows that different disciplines employ various definitions of resilience and conceptions of its relation to vulnerability. Although recognized as important, distributive issues are not currently addressed in the literature. As a result, we lack a clear sense of what equality or distributive justice should mean in the context of resilience and disaster management. An approach based on capabilities is proposed as a promising way forward.     

Benefit-risk trade-offs in retrospect: how major stakeholders perceive the decision-making process in the Barents Sea oil field development

This study provides an analysis of risk-benefit communication and participation of the siting process for the Norwegian Goliat oil field development, within the context of a revised model of the International Risk Governance Council’s framework. The main objective of the study is a retrospective review of the decision-making process seen through the lenses of the major stakeholders involved in this process. The research design used qualitative methods of empirical research including stakeholder interviews during a five-day period in 2011 in Northern Norway. Results showed that the siting process of Goliat was dominated primarily by the issue of benefit sharing. In view of potential risks to such oil development, local stakeholders felt entitled to some compensation in terms of shared benefits. However, over the course of time the high hopes that these benefits would materialize and provide additional benefits to the communities which would then be fairly distributed among the beneficiaries have been disappointed. We review the reasons behind these results as well as formulate recommendations regarding potential improvements to the risk-benefit communication process in addition to future siting processes.     

In search of consensus: The role of accounting in the definition and reproduction of dominant interests

This article examines the role of accounting in the manufacture of consensus. Consensus building is often considered a central value for rational decision-making and management. However, more than a democratic confrontation of vantage points, the quest for consensus is a way to discourage conflict and resistance. Our main argument is that accounting and consensus play central roles in processes of definition and the social reproduction of dominant interests. Accounting acts to promote some stakes and strategies (and silence others), as if they were collective and disinterested, which makes them more powerful in debates that deny struggles and asymmetries in positions of power, as well as increases legitimacy by creating an illusion of participation. We illustrate these processes through a case study in which we document the intersection between two fields of knowledge, marketing and accounting, that compete for a monopoly on the definition of value and the ability to speak for the organisation. This analysis draws on Bourdieu's conceptualisation of symbolic domination to highlight how powerful actors secure influence while avoiding contestation. Accounting produces symbolic violence that consolidates asymmetries in positions of power by shaping what is consensual and what is not so that dominant interests are reproduced with the consent of those who have most to lose in the process.