Critical Deconstruction of Literature

This assignment involves a critical analysis of four research articles related to sustainability reporting, social enterprise marketing, and utopian sustainable accounting. The analysis focuses on the authors' arguments, methods, data collection and analysis techniques, and conclusions. It also examines the rationales for organizational analysis presented in the lectures and matches them to the analyzed papers.

CRITICAL
DECONSTRUCTION OF
LITERATURE

Table of Contents
1. “Organised hypocrisy, organisational Facades and sustainability reporting”.........................3
2. Sustainability development as per sociocultural, values and beliefs......................................4
3. Good News from nowhere imagining utopian sustainable accounting...................................7
4. Marketing Contribute to Sustainable Social Enterprise........................................................10
REFERENCES..............................................................................................................................13

1. “Organised hypocrisy, organisational Facades and sustainability reporting”
Question In your lectures, four rationales for organisational analysis are described.
1 Critically discuss the argument presented by the author(s).
Answer hints:
 How do the author(s) try to describe their context? (e.g. how is the narrative
presented?)
Authors have described their context within a theoretical frame work by conducting
research on a topic “Organised hypocrisy, organisational Facades and sustainability
reporting”. Authors have drawn a prior work in organisational hypocrisy and
organisational facades. Narrative of research was presented by framing an Abstract,
introduction of the research, rationale of a research why research has been conducted,
what are the aims, objectives and significance of research. Then comes a part of
research methodology, data analysis and findings. Authors have presented their
conclusions and have also attached the recommendations parts in order to provide
suggestions.
2 What is the method - how do the author(s) convince their readers?
Answer hints:
 What data is relied on?
The data which were collected by authors entirely relied on the topic which they have
chosen in order to conduct research. Their entire focus was on the topic and put their
efforts in order to collect the data from the authentic source which could increase the
validity of the research in order to make their research more and more authentic and
realistic.
 How is data collected?
In order to collect the data, authors have collected primary source of data as authors
have developed a questionnaire in order to ask questions to the respondents by using

the theoretical concepts. Authors have chosen respondents from two US based
multinational oil and gas corporations during the research and have engaged in the
discussions over the exploration of oil in the areas of Alaskan National Refuge. 
How is data analysed?
Authors of the research article have analysed the data by asking various questions
verbally and entering in a debate over the exploration of oil in Alaskan National
Wildlife Refuge and they argued with the respondents over the topic and the
arguments provide an enough proof for the researcher to make analysis of the entire
data collected by the authors and with the help of proper analysis of data authors
were able to frame a proper conclusion of the topic.
 How are conclusions presented?
Authors have presented the conclusion in well presented manner at the end of
research article proper conclusion was drawn by the authors and they concluded that
concept of organised hypocrisy and organisation faced can be beneficial in gaining
more knowledge about current economic system and demands of stakeholders. Thus,
it restricts the choices of action on basis of individual corporations.
 Are the conclusions open to be challenged?
The way authors have presented the conclusions in such a manner and the statements
they have included and authors have defined conclusion in such a way that it
provides a proper understanding of the topic on which research was conducted by the
authors. What authors have concluded has been derived from the proper analysis of
the data which has been collected by interviewing the respondents which has given
more reliability to the conclusion so the conclusions derived by the authors can not
be challenged openly.
2. Sustainability development as per sociocultural, values and beliefs.
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Question In your lectures, four rationales for organisational analysis are described.
1 Critically discuss the argument presented by the author(s).
In this article it has been evaluated that enterprise is implementing sustainability
initiatives in differed countries with number of socio-cultural system. It provides the
clear picture of national culture and it will work as to influence the interpretation and
that differently provides sustainability practices. Under this report, the main thing
that is highlighted is to define the relation between organisation sustainability
initiatives and national cultural values. The author has defined the conceptual model
that aids to identify varied cultural values that influence the sustainability and also
aids to determine the initiatives of organisation.
Thus, author has stated that sustainability initiatives is kind of win-win situation that
often ignored the various social benefits that aids to improvise the economic
prosperity, environmental responsibility and social justice with help of defining the
triple bottom theory. It is an approach that aids to improve the financial performance
in their quality management programmes. However, the author has stated that
sustainability performance is based on key areas as physical workplace, holiday and
time off, employee communication focused on how employee capture employee
feedback, performance management, training and skills development, health,
financial and financial benefits. Herein, author has taken conceptual model that
defines values of culture within enterprise and it supports to researcher to have better
understanding of meaning of sustainability in the context of international bsuiness
environment.
Answer hints:
 How do the author(s) try to describe their context? (e.g. how is the narrative
Presented?)
The author has tried to collect the findings with the help of national culture
influences and it also supports to influence sustainability belief and perception.
Hence, the author has defined the relationship between sustainability beliefs and
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organisation sustainability and that is also moderated by the sustainability orientation
and organisation capacity. To have depth and effective data the author undergoes
with literature on sustainability practices and by developing a conceptual model that
aids to identify culture values.
2 What is the method - how do the author(s) convince their readers?
Answer hints:
 What data is relied on?
The data is relied on to topic as nation culture influences of sustainability that mainly
affects the beliefs and perception. To collect this data researcher has used conceptual
model that aids to identify that how cultural values influence the sustainability
initiatives of the organisation. It is representation of system that aids to people know,
understand and stimulate the subject that model represent. Therefore, it hides the
internal details of physical storage on describing entities, relationship and
constraints.
 How is data collected?
In this, the data is collected with help of secondary analysis I.e. is in the form of
Literature review. Therefore, secondary method refers to the data that is collected by
authors that aids to gather the information with help of available sources. It is usually
collected with the scholarly books and articles.
 How is data analysed?
Under this data is analysed with the help of using qualitative method and to
undertake depth observation. It is one of the effective method that aids to collect the
depth information.
 How are conclusions presented?
In this research, the focus is on the investigate the perception of cultural values. In
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this article authors has to defined the various cultural norms so that depth data can be
collected. Therefore, this model has helped in terms to gain the better understanding
of the meaning of sustainability in the context of the international business.
 Are the conclusions open to be challenged?
Yes, the study that has been collect by the authors in articles was reliable and
effective research techniques have been used in it.
3 Drawing on your answers from analysing Q (1) and (2), critically analyse and match
your analysis to the rational given in Lecture 1 for Organisational Analysis
Answer hints:
 What rational is best matched to the paper analysed?
The rational of this article is to build strong culture sustainability culture that
presents if people share a belief in sustainability importance and behave in ways that
aids to support it. It is article that has defined that maintaining of cultural beliefs,
practices, heritage, conservation aids to conduct the things in better mode.
 Critically discuss your reasoning
In my perspective, sustainability is mainly defined as topic that helps to meeting the
need of present without compromising the ability of future generation to meet theirs.
Under this articles value of mainly three articles has defined as economic,
environmental and social.
3. Good News from nowhere imagining utopian sustainable accounting
1 Critically elaborate the argument presented by the author
In this article the author have described about the Utopian dream of
sustainable accounting in the society which imagines that Sustainable
accounting within the company is a vital component to enhance a
company’s green projects and it's bonding with traders and clients,
including the stakeholders demand for clarity and responsibility.
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However, the says that it is an amazing component followed by
corporations as it assist them to improve practices already in process.
Moreover, Utopian dream of sustainable accounting is that they return
high-quality interest for business enterprise by means of developing
an apparent file on their prosperity and failures from the preceding
year, presenting an overview about how the enterprise operates, in
addition to offering perception into how they have got advanced and
how they are managing environmental, social and governance (ESG)
troubles(Wood, Usubiaga and Simas, 2015).
2 On what data is relied upon
The author of the article depicts that the information about the
Utopian sustainability accounting is studies based on the
Autoethnography method which says that it is a method to
investigate, draw and consistently examine the individual experience
in order to understand cultural dimensions. However, the Morris
Utopian dream of sustainability develop situations of going through
investigation and presenting it to stakeholders and considers the
research as a political, sociable and socially-conscious act. However,
the researcher of sustainable accounting practice uses philosophy of
biography and anthropology in order to write Autoethnography. As a
consequence, Autoethnography is activity and product that helps in
determining the sustainable accounting of the companies.
How is data collected?
In the given article of Utopian sustainable accountability the author
have used secondary method to research about the sustainable
accounting practices which depicts that research about the Utopian
sustainability involves the usage of already present records. Thus,
Current records is an abstract and compare to growth the general
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effectiveness of accounting practices.
How data is analyzed?
The author have analyzed the sustainability of accounting through the
qualitative method of research which has helped the author to gain an
insight about the benefits and motives of sustainability accounting.
However, the author have used this method to develop opinions about
the result of adopting sustainable practices of accounting in the
operations of the company(Modugno and Di Carlo, 2019).
How are conclusions presented?
From the above article it has been observed that the Utopian dream of
sustainability of accounting practices is beneficial for the corporations
as adopting the sustainable practices will allow the company gain
benefits and increase its revenue as such practices will allow the
stakeholders to participate in the company's objectives.
Conclusions open to be challenged?
According to author adopting sustainable accounting practices will
reduce the gap between the investors expectations and company's
financial reports and As per my opinion I have observed the same
result, thus, it is concluded that the sustainable accounting practices
are open to challenges as compare to other topics.
3 What rational is matched with the paper analyzed?
According to my perception sustainable accounting practice helps the
company to present accurate data to the stakeholders of the company
and according to those records company can improve accounting
practices.
Discussion of reasoning?
From the above rational conclusion it has been analyzed that
providing precise and sustainable accounting report will help the
organization to gain the trust of the stakeholders and help the
company in maintaining its financial position.
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4. Marketing Contribute to Sustainable Social Enterprise
Question In your lectures, four rationales for organisational analysis are described.
1 Argument presented by the author(s).
In this Article Diochon and Ghore, 2016 describes role of marketing in
sustainable development of social enterprises. Further, This article defines that
marketing is essential for social enterprises in offering services to society and
public and it also helps in improving social, financial and environmental factors
because social enterprises implement various commercial strategies in
operating their business. Furthermore, This article also states social enterprise
cannot offer its products & services without promoting them in market. Thus,
social enterprises use various marketing strategies which helps them in
maximising their profits, enhancing customer base and market share. Moreover,
in this article author elaborate that marketing strategies used by these
enterprises are social media sites such as Instagram, twitter & Facebook, print
media and various other online websites.
2 Methods used by authors to convince the reader.
On what data is relied upon?
According to (Belz and Binder, 2017), this article includes case study approach
for the understanding of reader.
In this article Semi-structured interviews are conducted for relieving upon data
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regarding use of marketing in social enterprises. This interviews are conducted
by chief executive director of social enterprises.
How data is collected?
According to (Jenner, 2016), Secondary method is used in this article for
collecting the data related to significance of marketing. In secondary method
data is abstract from past data this method is very time consuming and reliable
as this information is already used in other research. In this method research
collect random sample and conduct interviews of selected samples.
How is data analysed?
In this article author says that data related to role of marketing is analysed with
the help of qualitative method which is to be gathered by taking feedbacks from
individuals that they are liking the advertisement given or not and what type of
improvement is needed.
How are conclusions presented?
After collecting and analysing data related to role of marketing in social
enterprises it is concluded that marketing is very important tool for social
enterprises and it helps companies in enhancing their profits, customer base and
market share.
Are the conclusions open to be challenged?
By analysing results of various researchers in this article it is found that
according to author marketing is essential for developing operations of social
enterprises and according to my opinion marketing also helps in promoting
products services of social enterprises and it helps in maximising its profits.
Thus, it is concluded that Role of marketing in social enterprises are open to
challenge.
3 Critical analysis of question 1 & 2
What rational is best matched to the paper analysed?
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In my opinion marketing is essential in promoting & expanding business of
social enterprises and it also attracts customers which in turn enhances
customer base and market share of social enterprises. As social enterprises uses
various commercials strategies for operating their business.
Critical discussion of reasoning?
With the help of above rational it is concluded that marketing is significant in
operating business of social enterprises because it helps in their expansion by
attracting customers to by their products and this further helps in maximising
profitability.
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REFERENCES
Books and Journals
Jenner, P., 2016. Social enterprise sustainability revisited: an international perspective. Social
Enterprise Journal. 12(1). pp.42-60.
Belz, F.M. and Binder, J.K., 2017. Sustainable entrepreneurship: A convergent process
model. Business Strategy and the Environment. 26(1). pp.1-17.
Diochon, M. and Ghore, Y., 2016. Contextualizing a social enterprise opportunity process in an
emerging market. Social Enterprise Journal. 12(2). pp.107-130.
Wood, R., J., Usubiaga, A. and Simas, M., 2015. Global sustainability accounting—
developing EXIOBASE for multi-regional footprint analysis. Sustainability. 7(1).
pp.138-163.
Modugno, G. and Di Carlo, F., 2019. Financial Sustainability of Higher Education Institutions: A
Challenge for the Accounting System. In Financial Sustainability of Public Sector
Entities(pp. 165-184). Palgrave Macmillan, Cham.
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