The Greening of Enterprise: An Exploration of the (NON) Role of Environmental Accounting and Environmental Accountants in Organizational Change

Gray, Rob; Walters, Diane; Bebbington, Jan; Thompson, Ian

doi:10.1006/cpac.1995.1021

Cited by 230 publications

(310 citation statements)

References 17 publications

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“…The first empirical investigations appeared from the mid-1990s, primarily examining how organisations were responding to environmental issues around that time period (see Gray et al, 1995;Buhr, 1998;and Larrinaga and Bebbington, 2001). These early studies particularly focused on the role of environmental accounting and reporting for shaping the "processes by which organizations go green" (Larrinaga and Bebbington, 2001, p. 279).…”

Section: -Sear and Organisational Changementioning

confidence: 99%

“…With respect to (1), many of the previous works (e.g. Gray et al, 1995;Adams and McNicholas, 2007;Albelda et al, 2007) have tended to concentrate on SEAR intervention outcomes rather than on the dynamics of change over time. Moreover, there has been even less prior discussion and investigation of the role of management accounting in the SEAR (-related) processes (of change) (Thomson, 2007).…”

Section: -Sear and Organisational Changementioning

confidence: 99%

“…Environmental disturbances and organisational change: Laughlin (1991) Laughlin (1991) describes organisations as comprising a series of interpretive schemes, design archetypes and sub-systems which for a large part remain in a state of equilibrium (or dynamic stability) over time, until they are 'disturbed' (Gray et al, 1995;. According to Laughlin, this amalgam of interpretive schemes, archetypes and sub-systems will remain generally stable, unless some 'external' or 'internal' disturbance causes a shift in their balance, and a subsequent change begins to restore this balance and stability.…”

Section: -Theoretical Approachmentioning

confidence: 99%

“…This picture of relative stability resonates with Laughlin's notion of 'equilibrium' (or 'dynamic stability'). However, there is a fundamental difference; whereas Laughlin's framework presents more of a stop-go sequence of environmental disturbances and organisational stability (Gray et al, 1995), an OIE framework places the regularity of rules and routines-based organisational practice as part of ongoing processes over time. Thus, in an OIE framework, rules and routines are conceived as being part of ongoing processes of replication, adaptation, modification and/or change over time.…”

Section: An Old Institutional Economics Framework Of Changementioning

confidence: 99%

“…As we develop later, these frameworks are sufficiently complementary, and they help to inform our narrative of the interplay and dynamics between SEAR practices, organisational change and extra-organisational developments. Laughlin's (1991) framework of organisational change has been adopted by numerous scholars of social accounting (e.g., Gray et al, 1995;Fraser, 2012) to investigate whether and, if so, to what extent social/environmental accounting tools become implicated in organisational change. Rather less-used in SEAR research to date, Burns and Scapens' (2000) framework particularly assists us in teasing out why and how the change dynamics unfold over time as they do (Fraser, 2012).…”

Section: -Introductionmentioning

confidence: 99%

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Social and environmental accounting, organisational change and management accounting: A processual view

Contrafatto

Burns

2013

Management Accounting Research

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Section: -Sear and Organisational Changementioning

confidence: 99%

Section: -Sear and Organisational Changementioning

confidence: 99%

Section: -Theoretical Approachmentioning

confidence: 99%

Section: An Old Institutional Economics Framework Of Changementioning

confidence: 99%

Section: -Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Social and environmental accounting, organisational change and management accounting: A processual view

Contrafatto

Burns

2013

Management Accounting Research

120

109

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The direct and moderating effects of power distance on carbon transparency: An international investigation of cultural value and corporate social responsibility

2018

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There are limited studies on the influence of national culture on corporate social responsibility, and thus, the issue is underexplored. Using an international sample, we show that higher power distance decreases corporate carbon transparency. In addition to this direct effect, we find that power distance also plays a moderating role in the relationship between carbon performance and carbon transparency. We report evidence of a negative association between carbon disclosure and carbon performance in our sample firms, which suggests that disclosure is driven by legitimation purposes. Further findings demonstrate that the tendency toward legitimation is more pronounced in countries with high power distance, which implies that a lower concentration of power promotes corporate social responsibility and reduces carbon opaqueness. Overall, our findings significantly enhance understanding of the role of culture in managerial response to climate change. Such an understanding is extremely important because climate change must be managed by people, and people are influenced by the underlying national cultural preference.

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Stakeholder pressure and greenhouses gas voluntary disclosures

Chithambo¹,

Tauringana

Tingbani

et al. 2021

Bus Strat Env

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This paper reports managers' perceived importance of various stakeholders' pressure in their greenhouse gas (GHG) disclosure decisions. We also report on which stakeholders explain the variation in the extent of GHG disclosures. Further, evidence of how firm size moderates the relationship between some stakeholders and GHG disclosure is provided. Data were obtained through a mail survey of the United Kingdom's FTSE 100 listed firms, to which 62 firms responded. GHG disclosures within the respondents' annual reports were scored, and regression analysis was undertaken to determine if a relationship existed between actual GHG disclosures and the rating assigned to the stakeholders. The results indicate that the provider stakeholder group (shareholders, investors and community) is perceived to have the most significant influence on managers' GHG disclosure decisions, followed by government regulators, organisational (employee, customers and suppliers) stakeholders and social (competitors, NGOs and media) stakeholders, respectively. Regression results show a positive and significant relationship between perceived organisational and regulatory stakeholder pressure and actual GHG disclosures. However, the relationship between providers and social stakeholders and GHG disclosure is not significant. The findings further suggest that the relationships between organisational and regulatory pressure are moderated by firm size. The results have important implications for policymakers.

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The Greening of Enterprise: An Exploration of the (NON) Role of Environmental Accounting and Environmental Accountants in Organizational Change

Cited by 230 publications

References 17 publications

Social and environmental accounting, organisational change and management accounting: A processual view

Social and environmental accounting, organisational change and management accounting: A processual view

The direct and moderating effects of power distance on carbon transparency: An international investigation of cultural value and corporate social responsibility

Stakeholder pressure and greenhouses gas voluntary disclosures

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