Collective identity, institutional logic and environmental management accounting change
Abstract
Purpose
The purpose of this paper is to examine how collective identity and institutional logic affect the design and use of an environmental performance measurement system.
Design/methodology/approach
The authors use a qualitative case study with abductive theorizing and empirical data obtained through semi-structured interviews, observation and document analysis.
Findings
The new environmental measures were reshaped by aligning them with the existing and dominant collective identity in the case organization – in other words, cost savings and profitability. Moreover, the institutional logic forced the environmental measures to remain as non-strategic and non-bonus criteria in favour of traditional financial measures.
Originality/value
Thornton and Ocasio’s (2008) institutional logic is applied and its potential for analyzing change in environmental accounting is shown. The paper illustrates how collective identity and institutional logic are important mechanisms reshaping environmental performance measurement design and use, when the existing collective identity is reproduced.
Keywords
Acknowledgements
The authors would like to thank the editor of the journal and two reviewers for their valuable comments, which enabled them to improve this research paper. They would also like to thank the case company for its contribution to the study.
Citation
Järvenpää, M. and Länsiluoto, A. (2016), "Collective identity, institutional logic and environmental management accounting change", Journal of Accounting & Organizational Change, Vol. 12 No. 2, pp. 152-176. https://doi.org/10.1108/JAOC-11-2013-0094
Publisher
:Emerald Group Publishing Limited
Copyright © 2016, Emerald Group Publishing Limited