Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/22065
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dc.contributor.authorThomson, Ianen_UK
dc.contributor.authorDey, Colinen_UK
dc.contributor.authorRussell, Shonaen_UK
dc.date.accessioned2018-01-25T12:32:04Z-
dc.date.available2018-01-25T12:32:04Z-
dc.date.issued2015en_UK
dc.identifier.urihttp://hdl.handle.net/1893/22065-
dc.description.abstractPurpose - The purpose of this paper is to provide theoretical and empirical insights into the effective use of external accounts by social activists in conflict arenas in order to bring about change. Design/methodology/approach - This paper presents a longitudinal case study of Action on Smoking and Health UK (ASH) and their use of external accounts and other activist practices during the period 1999-2010. The authors explore these practices from the perspective of one organisation engaged in conflict arenas concerning the (un)acceptability of tobacco production, consumption and governance. The authors conduct the exploration based upon a dynamic conflict arena framework that attends to the range of external accounting and activist practices, tactical intentions and states of conflict used by ASH to confront the tobacco industry and bring about change in tobacco governance. Findings - The study identifies the use of a diverse range of external accounts and other activist practices. This assemblage of practices was used to confront, counter-act and to co-operate with actors engaged in tobacco-related conflicts. The evidence suggests that the deployment of different types of external accounts by ASH was aligned to the context of the particular conflict arena involved, and was influenced by the strategy and engagement tactics of the activists and other actors, as well as power dynamics and acceptability of the tobacco governance in the conflict arena. Whilst ASH used different external accounts in specific episodes of activism, these individual accounts also contributed to an emerging holistic account of the unacceptable consequences of tobacco production, consumption and governance. Originality/value - This study provides new theoretical and empirical insights into how external accounts can contribute to the problematisation of governance and development of social and environmental change agendas. The dynamic conflict arena framework developed in this paper creates new visibilities and possibilities for developing external accounting practices and for researching this fast-developing area of social and environmental accounting.en_UK
dc.language.isoenen_UK
dc.publisherEmeralden_UK
dc.relationThomson I, Dey C & Russell S (2015) Activism, Arenas and Accounts in Conflicts over Tobacco Control. Accounting, Auditing and Accountability Journal, 28 (5), pp. 809-845. https://doi.org/10.1108/AAAJ-08-2013-1439en_UK
dc.rightsThe publisher does not allow this work to be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.en_UK
dc.rights.urihttp://www.rioxx.net/licenses/under-embargo-all-rights-reserveden_UK
dc.subjectTransformationen_UK
dc.subjectSocial and environmental accountingen_UK
dc.subjectTobacco controlen_UK
dc.subjectGovernmentalityen_UK
dc.subjectActivismen_UK
dc.subjectExternal accountingen_UK
dc.titleActivism, Arenas and Accounts in Conflicts over Tobacco Controlen_UK
dc.typeJournal Articleen_UK
dc.rights.embargodate3000-12-01en_UK
dc.rights.embargoreason[Thomson et al_AAAJ_2015.pdf] The publisher does not allow this work to be made publicly available in this Repository therefore there is an embargo on the full text of the work.en_UK
dc.identifier.doi10.1108/AAAJ-08-2013-1439en_UK
dc.citation.jtitleAccounting, Auditing and Accountability Journalen_UK
dc.citation.issn0951-3574en_UK
dc.citation.volume28en_UK
dc.citation.issue5en_UK
dc.citation.spage809en_UK
dc.citation.epage845en_UK
dc.citation.publicationstatusPublisheden_UK
dc.citation.peerreviewedRefereeden_UK
dc.type.statusVoR - Version of Recorden_UK
dc.author.emailcolin.dey@stir.ac.uken_UK
dc.contributor.affiliationUniversity of Strathclydeen_UK
dc.contributor.affiliationAccounting & Financeen_UK
dc.contributor.affiliationUniversity of St Andrewsen_UK
dc.identifier.isiWOS:000359002700007en_UK
dc.identifier.scopusid2-s2.0-84938515213en_UK
dc.identifier.wtid756975en_UK
dc.contributor.orcid0000-0002-8035-4807en_UK
dcterms.dateAccepted2015-12-31en_UK
dc.date.filedepositdate2015-07-23en_UK
rioxxterms.apcnot requireden_UK
rioxxterms.typeJournal Article/Reviewen_UK
rioxxterms.versionVoRen_UK
local.rioxx.authorThomson, Ian|en_UK
local.rioxx.authorDey, Colin|0000-0002-8035-4807en_UK
local.rioxx.authorRussell, Shona|en_UK
local.rioxx.projectInternal Project|University of Stirling|https://isni.org/isni/0000000122484331en_UK
local.rioxx.freetoreaddate3000-12-01en_UK
local.rioxx.licencehttp://www.rioxx.net/licenses/under-embargo-all-rights-reserved||en_UK
local.rioxx.filenameThomson et al_AAAJ_2015.pdfen_UK
local.rioxx.filecount1en_UK
local.rioxx.source0951-3574en_UK
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