Understanding Social Accounting by Small African-Caribbean Voluntary Organisations
: articulating cultural difference

  • Dexter Du Boulay

Student thesis: Doctoral Thesis

Abstract

In the UK Third Sector, use of social accounting tools and frameworks has increased to prove social impact. Funders are incorporating social impact language in funding applications and evaluation frameworks. Use of Social Accounting by small African-Caribbean voluntary organisations or the wider Black and Ethnic minority Voluntary and Community Sector (BMEVCS) is not widespread despite being promoted as being ‘appropriate’ and ‘proportionate’ by its advocates. This, in part, reflects issues identified in the literature affecting lack of engagement by small voluntary organisations for example, lack of capacity and capability. Increasing competition places greater pressure on BMEVCS organisations to be able to articulate their distinctness. This study builds on the discourse in three areas: first, what is the BMEVCS? Second, social impact measurement and the capability and capacity of small community and voluntary organisations to engage in the process. Third, the relevance of ‘proportionate’ and ‘appropriate’ to small BMEVCS organisations. A constructivist case study approach is used to explore the experiences of three small BMEVCS organisations, two African-Caribbean one Irish, completing a set of social accounts. The study finds there is a sense of belonging to a BMEVCS as part of a wider voluntary and community sector (VCS) and the process of completing accounts is as important as the outcome. The case organisations experience of capacity, capability and competing priorities supports the literature as limitations when attempting to complete a set of social accounts. Developing the cultural element of the social accounting framework and what constitutes ‘appropriateness’ should be explored by Social Accounting Network. Reflection on researcher positionality and transitions between and within roles in the research process emerges from this study. The study contributes to four discourses: (1) defining the BMEVCS; (2) experience small BMEVCS organisations and social accounting; (3) applying ‘appropriateness’ and ‘proportionality’ to social accounting and (4) researcher positionality.
Date of Award10 Apr 2024
Original languageEnglish
SupervisorMichael Snowden (Main Supervisor) & Jamie Halsall (Co-Supervisor)

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