Journal ArticleDOI
Cargo cult science and the death of politics: A critical review of social and environmental accounting research
Reads0
Chats0
TLDR
In this paper, an extensive literature review delineating the main theoretical parameters that have shaped the discursive field of Social Accounting/Social and Environmental Reporting (SER) focusing particularly on its political character is presented.About:
This article is published in Critical Perspectives on Accounting.The article was published on 2010-01-01. It has received 177 citations till now. The article focuses on the topics: Social accounting & Environmental accounting.read more
Citations
More filters
The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields (Chinese Translation)
Paul DiMaggio,Walter W. Powell +1 more
TL;DR: In this article, the authors argue that rational actors make their organizations increasingly similar as they try to change them, and describe three isomorphic processes-coercive, mimetic, and normative.
Posted Content
Determinants of Sustainability Reporting: A Review of Results, Trends, Theory, and Opportunities in an Expanding Field of Research
Rüdiger Hahn,Michael Kühnen +1 more
TL;DR: In this article, the authors provide a review of 178 articles dating from 1999 to 2011 from journals related to business, management, and accounting to identify what determinants of sustainability reporting are examined in the literature and to identify (in)consistencies, gaps, and opportunities for future research.
Journal ArticleDOI
Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research
Rüdiger Hahn,Michael Kühnen +1 more
TL;DR: In this article, the authors provide a review of 178 articles dating from 1999 to 2011 from journals related to business, management, and accounting to identify what determinants of sustainability reporting are examined in the literature and to identify (in)consistencies, gaps, and opportunities for future research.
Journal ArticleDOI
Sustainability accounting and reporting: fad or trend?
Roger Burritt,Stefan Schaltegger +1 more
TL;DR: In this article, the authors discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and assess of the future sustainability accounting and reporting, and conclude that both management decision making, through problem solving and scorekeeping, and a critical approach, through awareness raising, contribute to the development of sustainable accounting.
Journal ArticleDOI
Organized hypocrisy, organizational façades, and sustainability reporting
TL;DR: The authors argue that contradictory societal and institutional pressures, in essence, require organizations to engage in hypocrisy and develop facades, thereby severely limiting the prospects that sustainability reports will ever evolve into substantive disclosures.
References
More filters
Book ChapterDOI
The iron cage revisited institutional isomorphism and collective rationality in organizational fields
Paul DiMaggio,Walter W. Powell +1 more
TL;DR: In this paper, the authors argue that rational actors make their organizations increasingly similar as they try to change them, and describe three isomorphic processes-coercive, mimetic, and normative.
Book
Strategic Management: A Stakeholder Approach
TL;DR: The Stakeholder Approach: 1. Managing in turbulent times 2. The stakeholder concept and strategic management 3. Strategic Management Processes: 4. Setting strategic direction 5. Formulating strategies for stakeholders 6. Implementing and monitoring stakeholder strategies 7. Conflict at the board level 8. The functional disciplines of management 9. The role of the executive as mentioned in this paper.
Journal ArticleDOI
Managing Legitimacy: Strategic and Institutional Approaches
TL;DR: This article synthesize the large but diverse literature on organizational legitimacy, highlighting similarities and disparities among the leading strategic and institutional approaches, and identify three primary forms of legitimacy: pragmatic, based on audience self-interest; moral, based upon normative approval; and cognitive, according to comprehensibility and taken-for-grantedness.
Book
The External Control of Organizations: A Resource Dependence Perspective
TL;DR: The External Control of Organizations as discussed by the authors explores how external constraints affect organizations and provides insights for designing and managing organizations to mitigate these constraints, and it is the fact of the organization's dependence on the environment that makes the external constraint and control of organizational behavior both possible and almost inevitable.