How a crisis changes the way companies account for the social & environmental impact of their actions

In his newly published paper Muhammad Al Mahameed investigates how a crisis like a pandemic, or the widespread protests and conflicts of the Arab Spring, changes the way that companies engage in Social Accounting.



Photo by Edrece Stansberry on Unsplash


Social Accounting, or the way companies incorporate their social and environmental impact into their traditional accounting practices is the focus of a new paper in the Accounting, Auditing & Accountability Journal by Muhammad Al Mahameed, among others.

The paper looks into how Social Accounting practices operate under a crisis such as the 2020 pandemic or the Arab Spring, which is the focus of the paper.

The paper brings intriguing insights into how companies changed their practices when the settled becomes unsettled. A central finding is how the social context defines the cultural toolkit available for companies, which constrain them on what social accounting strategies are possible.

You can read about the ways a crisis affects corporate social actions in the paper: Social accounting in the context of profound political, social and economic crisis: the case of the Arab Spring, available online.

“Muhammad has made a strong accomplishment with this paper. Accounting, Accountability, Auditing Journal is on our “OM Publication list”, which indicates our ambitions as department. It’s great to see such efforts unfolding our ambitions as a department!”

-  Carsten Ørts Hansen, Head of Department, Operations Management

You can find the paper and other upcoming department papers at our publications hub. For more information contact Muhammad himself at +45 38 15 22 36 or

The page was last edited by: Department of Operations Management // 02/06/2023