The construction of a social account: a case study in an overseas aid agency

Description
This paper presents a case study examining the evolution of a social accounting process in an Irish overseas aid
agency, the Agency for Personal Service Overseas. Much of the corporate rhetoric surrounding social accounting
processes simplifies their complex nature and tends to downplay many concerns as to how they can effect real organisational
change and empower stakeholders. The case exposes this complexity by illuminating the contradictions,
tensions and obstacles that permeated one such process.

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