Journal ArticleDOI
Justification and accounting: applying sociology of worth to accounting research
TLDR
The sociology of worth complements existing sociological approaches to accounting by providing a language and a conceptual toolbox for understanding the multiple rationalities in which accounting is implicated, and it has the potential to act as a bridge between institutional theory and practice theory as mentioned in this paper.Abstract:
Purpose – The purpose of this paper is to introduce and illustrate the insights of the sociology of worth as advanced by sociologist Luc Boltanski and his collaborator economist/statistician Laurent Thevenot in their works, including their path‐breaking book De la justification published in 1991.Design/methodology/approach – The paper explores the basic tenets of this “new sociology” and draws on it to render a reinterpretation of Ansari and Euske's study of cost accounting in a military depot.Findings – The sociology of worth complements extant sociological approaches to accounting by providing a language and a conceptual tool‐box for understanding the multiple rationalities in which accounting is implicated. In addition, given its pragmatic micro level approach to accounting, it has the potential to act as a bridge between institutional theory and practice theory.Originality/value – This paper is the first known to render an extensive discussion of Boltanski and Thevenot's work in the accounting literat...read more
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Effective professional learning communities? The possibilities for teachers as agents of change in schools
TL;DR: In this article, the authors examine the characteristics and attributes of the effective professional learning community as identified in the literature, drawing out the tensions and contradictions embodied in the terms professional, learning and community.
Journal ArticleDOI
Performance measurement, modes of evaluation and the development of compromising accounts
TL;DR: In this paper, the authors develop the concept of compromising accounts as a distinctive approach to the analysis of whether and how accounting can facilitate compromise among organizational actors, and examine the ways in which the design and operation of accounts can be implicated in compromises between different modes of evaluation.
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Towards a legitimate compromise? An exploration of Integrated Reporting in the Netherlands
TL;DR: In this article, the authors examine the multiplicity of views on integrated reporting and to consider the possibility of, and impediments to, reconciling these multiple rationales (orders of worth) and thus gain legitimacy through a compromise.
Journal ArticleDOI
Accounts of nature and the nature of accounts: Critical reflections on environmental accounting and propositions for ecologically informed accounting
TL;DR: The AAAJ special issue as discussed by the authors reviewed and synthesised academic research in environmental accounting and demonstrated its shortcomings, and provided the basis for an agenda for theoretical and empirical research that begins to "ecologise" accounting.
Journal ArticleDOI
Practitioners’ views on intellectual capital and sustainability: From a performance-based to a worth-based perspective
TL;DR: In this article, the authors investigate the relationship between intellectual capital and sustainability using practitioners' perspectives and by developing an analysis of comments and practices published in 1,651 blog posts in one of the leading sources of sustainability research: CSRwire.
References
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Journal ArticleDOI
Institutionalized Organizations: Formal Structure as Myth and Ceremony
John W. Meyer,Brian Rowan +1 more
TL;DR: Many formal organizational structures arise as reflections of rationalized institutional rules as discussed by the authors, and the elaboration of such rules in modern states and societies accounts in part for the expansion and i...
Journal ArticleDOI
Locating the 17th Book of Giddens@@@The Constitution of Society: Outline of the Theory of Structuration.
Alan Sica,Anthony Giddens +1 more
TL;DR: Giddens as mentioned in this paper has been in the forefront of developments in social theory for the past decade and outlines the distinctive position he has evolved during that period and offers a full statement of a major new perspective in social thought, a synthesis and elaboration of ideas touched on in previous works but described here for the first time in an integrated and comprehensive form.
Book
The Constitution of Society. Outline of the Theory of Structuration
TL;DR: Giddens as discussed by the authors has been in the forefront of developments in social theory for the past decade and outlines the distinctive position he has evolved during that period and offers a full statement of a major new perspective in social thought, a synthesis and elaboration of ideas touched on in previous works but described here for the first time in an integrated and comprehensive form.
and Boundary Objects: Amateurs and Professionals in Berkeley's Museum of Vertebrate Zoology, 1907-39
Susan Leigh,James R. Griesemer +1 more
TL;DR: A model of how one group of actors managed this tension between divergent viewpoints was presented, drawing on the work of amateurs, professionals, administrators and others connected to the Museum of Vertebrate Zoology at the University of California, Berkeley, during its early years.
Journal ArticleDOI
Institutional Ecology, `Translations' and Boundary Objects: Amateurs and Professionals in Berkeley's Museum of Vertebrate Zoology, 1907-39:
TL;DR: In this article, the authors present a model of how one group of actors managed the tension between divergent viewpoints and the need for generalizable findings in scientific work, and distinguish four types of boundary objects: repositories, ideal types, coincident boundaries and standardized forms.