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Imagine this: your company spent $5 million for a 30-second ad that aired during the Super Bowl.
Early reaction was overwhelmingly positive, but then you wake up the next morning to hear that a
damaging video of one of your executives has gone viral overnight, attracting millions of views.
Someone posted a cell phone video of him ridiculing the intelligence of customers who pay for your
services. The language is sufficiently colorful to have caught the attention of traditional news outlets,
and the video has already been featured on morning news shows. Angry customers are starting to
phone, email, and post comments on social media. A member of the board of directors has called
demanding an explanation. Which will have the greater impact the carefully crafted ad or the
unscripted, unauthorized video?

Social media is pervasive and powerful. Your firm can embrace it or try to ignore it, but the impact of

with social media while enjoying the rewards of a robust social media presence? This article
examines some social media policies to help manage the risks.

(whether Facebook, Twitter, or some other platform), it will need policies to guide content creators.
Beyond that, many, if not most, members of the firm participate in some form of social media. That
could include blogs, video posts, and media interviews that could link back to the firm. Policies need
to be in place to establish expectations about social media content that refers to the firm, its products

developing social media policies, consult with human resources and legal counsel. There could be
legal implications if policies intrude on em

should be written broadly enough to encompass any new forms of social media that arise rather than
identifying specific platforms.

A social media policy should be clear on how an employee identifies the firm and should provide full
disclosure of his or her role. Employees also need to be clear when they are speaking in an official
capacity and when they are not speaking on behalf of the organization.

Consider having procedures that encourage staff to develop and submit content, but only give
designated personnel the authority to publish the content. Keep in mind the person authorized to
review and post on Twitter might not be the best person to review and publish a blog. Staff charged
with publishing social media content will need formal training on style, confidentiality, brand
promotion, and appropriate response to comments.

e of social media, whether that is
accessing social media at work or using social media in a personal capacity that links to the firm

drafted in a vacuum, but rather will be part of a larger set of human resource guidelines. The social

media policy can then refer to general expectations, such as those on email usage, bullying,
harassment, and confidentiality.

Author D. Neil Berdiev suggests first considering some fundamental questions before drafting a
social media policy:1

Is there a clear distinction between personal and professional social media?
Are there boundaries to what the firm tries to control when considering what might be seen

as personal online space?

There is no universal agreement about how much control a firm should try to exercise over personal
social media, but a conversation among those charged with developing the policy can help shape
the end result.

There are some common elements among most social media policies. Author Jane Johnston
surveyed a variety of organizations and identified common themes.2

The distinction between private and public Everyone in the firm needs a reminder that private
communication can easily find its way into the public space, and individuals are responsible for their
communications. The policy should address what the firm considers professional vs. personal
communication.

Transparency A social media policy might address the use of aliases or pseudonyms for
nonofficial postings. There might be a requirement that employees be transparent about their

cts or services. Also, consider a
reminder that even anonymous posts could be traced back to the individual or firm.

Confidentiality Although social media policies will vary, it is hard to imagine a policy that did not
include a warning about disclosing confidential information.

Noncompliance What are the implications of noncompliance with clear policies? Also, policies
must be applied consistently: a senior manager cannot be allowed to post controversial comments
that would result in disciplinary action if made by a lower-level employee.

Tone matters. The introduction to the policy should stress that its purpose is to
help staff use social media responsibly.

Policies and guidelines will help firms manage their social media presence, but staff buy-in is
essential. Staff need to be engaged in at least part of the policy development process and, once
developed, they need to understand it. Discussion and feedback are critical. Simply publishing a
policy will not ensure compliance. An effective social media policy has to become part of the
business culture.

he RMA Journal,
100(8) (May 2018), p. 42.

: Social Media Governance,
Journal of Public Affairs, 15 (Aug. 22 2014), pgs. 175-187.

Mary Jeanne Welsh, CPA (inactive), PhD, is professor emeritus of accounting at La Salle University
in Philadelphia and a member of the Pennsylvania CPA Journal Editorial Board. She can be reached
at [email protected].

Copyright of Pennsylvania CPA Journal is the property of Pennsylvania Institute of CPAs and
its content may not be copied or emailed to multiple sites or posted to a listserv without the
copyright holder’s express written permission. However, users may print, download, or email
articles for individual use.

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