We view these theories and the theoretical construct of SEA, from a preparer’s perspective, to shed light on the concept of accountability.Įmpirical foundation: The data collection consists of information from interviews with four companies within the food sector, one food industry association and one sustainability reporting entrepreneur.Ĭonclusions: Creating accountability is a motive behind SEA and explained by legitimacy and stakeholder aspects. Theoretical perspective: Legitimacy and stakeholder theory are commonly used to explain the relationship between organizations and their environment in terms of accountability.
Methodology: A qualitative and exploratory case study of the food industry in Sweden consisting of six semi-structured interviews. (More) Title: Social Environmental Accounting and Accountability - a preparer’s perspective on the relationship between the accountor and the accountee within the food industry in Sweden Methodology: A qualitative and exploratory case study of the food. Purpose: To provide insight into the concept of accountability from a preparer’s perspective by examining how the main aspects of SEA contributes to accountability between the accountee and the accountor within the food industry in Sweden.
Social Environmental Accounting and Accountability - A preparer’s perspective on the relationship between the accountor and the accountee within the food industry in Swedenĭepartment of Business Administration Abstract Title: Social Environmental Accounting and Accountability - a preparer’s perspective on the relationship between the accountor and the accountee within the food industry in SwedenĬourse: BUSN69 Degree Project - Accounting & AuditingĪdvisors: Karin Jonnergård & Amanda Tan Sonnerfeldtįive key words: Sustainability reporting, SEA, CSR, Accountability, Food Industry
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