The accounting and accountability practices of Fairtrade International (FLO)

Semeen, Homaira, Islam, Muhammad Azizul, & Quayle, Annette (2016) The accounting and accountability practices of Fairtrade International (FLO). Social and Environmental Accountability Journal, 36(3), pp. 170-187.

[img] Accepted Version (PDF 147kB)
Administrators only until May 2018 | Request a copy from author

View at publisher

Abstract

This study examines the accounting and accountability practices of Fairtrade International (FLO), one of the largest Fair Trade umbrella organizations. Our aim is to explore whether new forms of accounting and related disclosures emerge in the reporting practices of FLO and how these reflect their self-declared social mission towards the emancipation and sustainability of producers. Using thematic analysis and reflecting on Bourdieu’s theory of symbolic power, we analyse FLO’s reporting practices from 2006 to 2013. Our findings reveal that FLO mobilises the taken-for-granted images and symbols of ’fairness’ in the Fair Trade system by using descriptive statistics of Fair Trade premium distributions and pictures of producers but keeps silent to current concerns surrounding the limitations of Fair Trade. Such findings extend important insights into how new forms of accounting and related disclosure are used to legitimise the practice of Fair Trade.

Impact and interest:

Citation counts are sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

ID Code: 95157
Item Type: Journal Article
Refereed: Yes
Keywords: Accounting, Fair Trade, Symbolic power, FLO, Accountability, Disclosure
DOI: 10.1080/0969160X.2016.1246376
ISSN: 2156-2245
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Deposited On: 26 Apr 2016 00:27
Last Modified: 15 Nov 2016 02:14

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page