Social and environmental accounting,organisational change and management accounting: A processual view |
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| Institution: | 1. University of Bergamo, Department of Management, Economics and Quantitative Methods, Via de Caniana 2, Bergamo, 24127, Italy;2. University of Exeter, Business School, Accounting Discipline, Streatham Court, Rennes Drive, Exeter, EX4 3PU, UK;1. HEC Liege, Management School of the University of Liege, Rue Louvrex 14, 4000 Liege, Belgium;2. Chair for Corporate Sustainability Management, Friedrich-Alexander University Erlangen-Nürnberg, Findelgasse, 790403 Nürnberg, Germany;3. Centre for Sustainability Management (CSM) Leuphana University Lüneburg, Scharnhorststr. 1, D-21335 Lüneburg, Germany;1. School of Commerce, University of South Australia, Australia;2. School of Commerce, University of South Australia, Australia;1. Nyenrode Business Universiteit, Breukelen, The Netherlands;2. Clemson University, Clemson, SC, USA;1. LUISS University, Italy;2. University of Roehampton, UK;3. University of Edinburgh Business School, UK;1. Aalto University, School of Business, Department of Accounting, P.O. Box 21220, FI-00076 Aalto, Finland;2. Aalto University, School of Engineering, Department of Energy Technology, P.O. Box 14100, FI-00076 Aalto, Finland |
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| Abstract: | Consistent with calls for in-depth studies of social and environmental accounting and reporting (SEAR) intervention (Bebbington, 2007, Fraser, 2012, Contrafatto, 2012), our paper focuses on the interrelationship between organisational change and SEAR practices, as well as the involvement of management accounting in such organisational dynamics. Drawing insight from both Laughlin (1991) and Burns and Scapens’ (2000) theoretical frameworks, we explore the processes of change through which SEAR practices become elevated to strategising status, in the context of broader organisational and extra-organisational developments, but we also illuminate how institutionalised assumptions of profit-seeking limit the extent to which broader sustainability concerns become infused into day-to-day business practice. Our paper highlights the importance of management accounting in facilitating and shaping the cumulative path of SEAR practices (and sustainability more generally); however, we also heed caution against uncritical reliance upon conventional management accounting tools. The following paper extends our understanding of SEAR practices as cumulative process over time, an awareness of the potential limits to such developments in profit-seeking organisations, and stresses a need to be circumspect when involving management accounting. |
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| Keywords: | Social and environmental accounting and reporting (SEAR) Organisational change Processes of change Management accounting Profit-seeking Institutions |
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