Bibliographic Details
| Title: |
The emotive power of accounts during war time. |
| Authors: |
Melnyk, Valeriia1 (AUTHOR) valeriya.melnyk@nord.no, Iermolenko, Olga2 (AUTHOR) olga.iermolenko@nord.no, Cordery, Carolyn3 (AUTHOR) carolyn.cordery@vuw.ac.nz |
| Source: |
Public Money & Management. Apr2025, Vol. 45 Issue 3, p217-227. 11p. |
| Subject Terms: |
*Disclosure in accounting, *Social accounting, Authorship in literature, Social media, Charity |
| Geographic Terms: |
Ukraine |
| Abstract: |
IMPACT: The study examines the emotive power of accounting on social media (SM) within the context of war. The focus is on a Ukrainian charity and how it used joy-based and anger-based emotions on SM to attract financial donations during the war. This article's findings have implications for charities and other organizations, as they illustrate how accounting on SM can be presented using emotions to increase public engagement. Additionally, understanding the emotive power of accounts is useful for charities in persuading potential donors to help with disasters, human-made or otherwise, across the globe. Charitable organizations are clearly aware of the impact of emotions and seek to elicit emotional responses towards their causes by employing social media (SM) content that appeals to the empathetic side of donors. Although prior studies suggest accounting disclosures can reinforce people's emotive states, it is not clear if, or how, these accounts can elicit emotions to encourage donations to relieve human-made disasters. The aim of this article is therefore to ascertain: how accounting's emotive power can be harnessed to increase charity donations during human-made crises. The authors examine the case of a high-profile Ukrainian charity fund to gain insight into this issue. This study employs content analysis to analyse the charity's accounts and determine which emotions were elicited through their SM accounts. Repenning's classification of emotions in accounting research is used; the article adds to the novel stream of literature on the role of charity organizations in managing human-made disasters and accounting on SM. [ABSTRACT FROM AUTHOR] |
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| Database: |
Business Source Complete |
