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Article
Publication date: 27 June 2019

Pablo Rodríguez-Gutiérrez, Carmen Correa and Carlos Larrinaga

This paper aims to generate insights about the transformative potential of integrated reporting by exploring organisational adoption of non-financial reporting design…

Abstract

Purpose

This paper aims to generate insights about the transformative potential of integrated reporting by exploring organisational adoption of non-financial reporting design archetypes available in the field.

Design/methodology/approach

Drawing on the concept of design archetype, this study conducts an exploratory interpretative based on qualitative semi-structured interviews and documentary analysis. The study is based on the Spanish integrated reporting field.

Findings

This study reveals that IIRC framework lacks the transformative potential to become an environmental disturbance for corporate reporting practice. It explains how organisations, in their attempt to seek coherence with underlying interpretative schemes, change their structural arrangements (structure, processes and systems) to adopt sustainability and integrated reporting design archetypes available in the field. Though organisational differences are portrayed, the transition from a sustainability-reporting archetype to an integrated-reporting archetype does not seem to be easily achieved.

Research limitations/implications

Due to its exploratory nature, further investigation of the transformative potential of integrated reporting is needed to address intra-organisational factors such as internal stakeholder interests, organisational values, individual or collective agency to embed interpretative schemes into structural arrangements, and technical and managerial capabilities enabling action.

Practical implications

Findings inform practitioners and policymakers about the hindrances to integrated reporting implementation to be considered for prospective regulation and standardisation.

Social implications

The study reflects on the difficulties for both mainstreaming sustainability to influence decision-making and developing reporting archetypes coherent with integrated thinking.

Originality/value

By focusing on archetype design, the paper provides insights to assess the transformative potential of integrated reporting.

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

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Article
Publication date: 21 August 2019

Nicolas Garcia-Torea, Carlos Larrinaga and Mercedes Luque-Vílchez

This paper aims to document and discuss the involvement of a group of Spanish academics in the process of social and environmental reporting regulation to reflect on the…

Abstract

Purpose

This paper aims to document and discuss the involvement of a group of Spanish academics in the process of social and environmental reporting regulation to reflect on the role of accounting academics in regulatory processes.

Design/methodology/approach

The paper describes the long-standing engagement of a group of Spanish scholars in social and environmental reporting regulation, with a particular focus on the transposition of the EU Directive 2014/95/EU on non-financial information to the Spanish legislation.

Findings

Despite failures and mistakes in the engagement history of those scholars with different regulatory processes, academics problematized social and environmental reporting regulation, bridged the gap between regulation and practice, and facilitated the debate about social and environmental reporting. This long-term and collective engagement generated the intellectual capital that allowed researchers to provide their perspectives when the Spanish political process was ripe to move such regulation in a progressive direction.

Practical implications

The paper remarks two important aspects that, according to the reported experience, are required for academics to engage in social and environmental reporting regulation: developing long-standing research projects that enable the accumulation of intellectual capital to effectively intervene in regulatory processes when the opportunity arises; and nurturing epistemic communities seeking to promote corporate accountability was fundamental to circulate ideas and foster the connection between academics and policymakers. This long-term and collective perspective is at odds with current forms of research assessment.

Social implications

Academics have a responsibility to intervene in regulatory processes to increase corporate transparency.

Originality/value

The experience reported is unique and the authors have first-hand information. It spans through two decades and extracts some conclusions that could feed further discussions about engagement and, hopefully, encourage scholars to develop significant research projects.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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Article
Publication date: 2 March 2015

Carmen Correa and Carlos Larrinaga

The purpose of this paper is to consider the potential of engagement research by exploring the literature on engagement research. Engagement research in social and…

Abstract

Purpose

The purpose of this paper is to consider the potential of engagement research by exploring the literature on engagement research. Engagement research in social and environmental accounting (SEA) aims to enhance the social, environmental and ethical accountability of organizations and conceives that understanding SEA demands engaging with the (social and organizational) fields in which SEA is envisaged and practiced.

Design/methodology/approach

In this respect, the paper suggests a dialogue between the expectations about engagement research and what has been delivered in the literature. This paper reviews 32 articles publishing engagement research studies to explore the methodology of engagement research.

Findings

The paper concludes that this methodology is consistent with notions of research in the context of application and extended peer-review communities. Further, this study shows a promising cross-fertilization between interpretive insight and critical enlightenment in engagement research. The paper also explores in more depth three methodological issues: what is specific about engagement research, particularly compared to stakeholder engagement; that the decision about the locus of engagement research does not seem to be driven by the characteristics of organizations, but by the potential insight and enlightenment that the empirical setting can yield; and, finally, that engagement research requires more space for reflexivity.

Originality/value

This paper provides a reference for the methodological design of engagement research studies.

Details

Sustainability Accounting, Management and Policy Journal, vol. 6 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

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Article
Publication date: 12 June 2007

Esther Albelda Pérez, Carmen Correa Ruiz and Francisco Carrasco Fenech

The purpose of this paper is to explore the interplay between strategy, environmental management systems and environmental accounting, and their role in improving…

Abstract

Purpose

The purpose of this paper is to explore the interplay between strategy, environmental management systems and environmental accounting, and their role in improving environmental performance.

Design/methodology/approach

By engaging with organisations through field research, this paper analyses the aspects of the European Community's Eco‐Management and Audit Scheme (EMAS), an environmental management system (EMS), that act as catalysts for change through the development of intangible assets that improve environmental performance. Evidence is collected from semi‐structured interviews with environmental managers and management accountants from ten Spanish EMAS registered sites.

Findings

The embedding mechanisms of EMAS are considered. From the analysis, six valuable intangible assets for improving environmental performance were identified: awareness of employees; environmental knowledge, skills and expertise of employees; the commitment of managers; cross‐functional coordination; the integration of environmental issues in strategic planning process; and, the use of management accounting practices. These intangible assets were used to define three levels of environmental embeddedness: primary, visible, and advanced.

Practical implications

This paper provides insights into the interface between environmental management systems and management accounting and the implications of this for organisational change and environmental performance.

Originality/value

This paper contributes to fieldwork research within the environmental accounting literature by engaging with organisations in addressing the question of how EMAS improves environmental performance. Furthermore, it demonstrates that involvement primarily of internal, but also external, participants enhances further development of EMAS.

Details

Accounting, Auditing & Accountability Journal, vol. 20 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 1 May 2001

Carlos Larrinaga‐González, Francisco Carrasco‐Fenech, Francisco Javier Caro‐González, Carmen Correa‐Ruíz and José María Páez‐Sandubete

Critique originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of business, led Gray et al., to study…

Abstract

Critique originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of business, led Gray et al., to study environmental accounting in the dynamics of organizational change. They concluded that environmental accounting is being used to “negotiate the conception of the environment” by companies that have not significantly changed. In order to investigate whether Gray et al.’s model and conclusions apply to a different cultural context, we have conducted nine case studies in Spain. We found that Spanish organizations are not truly changing their conventional perception of the environment, even in those cases where generalized structural and organizational changes are taking place. Moreover, the use of environmental accounting is coupled with an attempt to negotiate and control the environmental agenda.

Details

Accounting, Auditing & Accountability Journal, vol. 14 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 28 March 2008

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 3
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 30 March 2010

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 23 no. 3
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 2 August 2013

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 6
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 23 December 2010

Joel Stillerman

Recent discussions of how members of the middle classes define themselves have focused on cultural patterns, following Bourdieu's (1984) influential work on how…

Abstract

Recent discussions of how members of the middle classes define themselves have focused on cultural patterns, following Bourdieu's (1984) influential work on how occupational, educational, and cultural fields combine to configure classes. Researchers have extended this approach to studies of the emerging middle classes in the global South, adapting these concepts to the specific circumstances of postcolonial settings in a globalizing world. This chapter explores these processes among urban middle-class Chileans. I show how members of the middle classes seek meaningful identities while engaging in symbolic combat with other groups in a society historically marked by an aristocratic elite, a recent military dictatorship, and free market policies that have reconfigured the possibilities for upward and downward mobility while integrating Chile more firmly within global commodity and image circuits. The principal foci of conflict are cultural consumption, childrearing and education, as well as electronic media use. Members of Chile's middle classes are locked in an unresolved conflict over who they are, who they should be, and where they fit in the global cultural economy.

Details

Political Power and Social Theory
Type: Book
ISBN: 978-0-85724-326-3

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Book part
Publication date: 16 December 2009

Rob Gray, Dave Owen and Carol Adams

This chapter is a speculative examination of the way in which theory is used in the social accounting literature. It is intended as an initial guide for those approaching…

Abstract

This chapter is a speculative examination of the way in which theory is used in the social accounting literature. It is intended as an initial guide for those approaching the area for the first time; it is intended as a map for those in the field who would like to adopt a bigger picture for their work and it is intended as a wake-up call to those of us stuck in unconscious ruts. The chapter's departure point is the recognition that social accounting requires a reasonably sophisticated awareness of theory – not least because the subject matter itself is so contentious and conditional. The chapter's ambitions are to encourage a more evaluative and policy-based approach to the subject matter of social accounting; to offer a pedagogic basis to help others make some sense of theory in social accounting and to seek to empower and liberate social accounting scholars by assisting the range of their theorising. Social accounting scholars tend to approach the area with concerns and desires for liberation and possibility. Theory can help articulate those concerns and can support and encourage that desire. Above all, the chapter is explicitly partial, speculative and tentative, and it is not a formal or informed attempt to produce a theory of theories in social accounting. To articulate a range of the possible theories, we offer a simple heuristic through which we may navigate our way through the soup of concepts and perceptions that can blend into a potential infinity of ways of looking and seeing. We hope to encourage diversity and speculation rather than narrowness and alleged certainty.

Details

Sustainability, Environmental Performance and Disclosures
Type: Book
ISBN: 978-1-84950-765-3

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