Understanding systemic change in the context of the social and environmental disclosures of a conservation organisation in a developing country. Issue 5 (22nd September 2020)

• Record Type: Journal Article
• Authors: Samkin, Grant; Wingard, Christa
• Is Part Of: Accounting auditing & accountability journal. Volume 34:Issue 5(2021)
• Page Start: 1275
• Page End: 1304
• Publication Date: 2020-09-22
• Subjects: Systemic change -- Transformation -- Developing country -- Social-ecological systems view -- Strategic adaptive management -- Threshold of potential change -- South African national parks (SANParks); 657
• DOI: 10.1108/AAAJ-05-2019-4010
• Languages: English
• ISSNs: 0951-3574

Abstract

Abstract : Purpose: This uses a framework of systemic change to understand the contextual factors including stakeholder, social, political, cultural and economic, which contribute to the social and environmental narratives of a conservation organisation that has and continues to undergo transformation. Design/methodology/approach: The social and environmental disclosure annual report narratives for a 27-year period were coded to a framework of systemic change. Findings: The end of apartheid in 1994 meant that South African society required transformation. This transformation impacts and drives the social and environmental accounting disclosures made by SANParks. The social and environmental disclosures coded against a framework of systemic change, fluctuated over the period of the study as the format of the annual reports changed. The systems view was the most frequently disclosed category. The political ecology subcategory which details the power relationships showed the most disclosures. However, 25 years after the end of apartheid, the transformation process remains incomplete. Although the evidence in the paper does not support Joseph and Reigelut (2010) contention that the framework of systemic change is an iterative process, it nevertheless provides a useful vehicle for analysing the rich annual report narratives of an organisation that has undergone and continues to undergo transformation. Originality/value: This paper makes two primary contributions. First, to the limited developing country social and environmental accounting literature. Second, the development, refinement and application of a framework of systemic change to social and environmental disclosures.