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Article
Publication date: 13 June 2018

Delphine Gibassier, Michelle Rodrigue and Diane-Laure Arjaliès

The purpose of this paper is to analyze the process through which an International Integrated Reporting Council (IIRC) pilot company adopted “integrated reporting” (IR), a…

Abstract

Purpose

The purpose of this paper is to analyze the process through which an International Integrated Reporting Council (IIRC) pilot company adopted “integrated reporting” (IR), a management innovation that merges financial and non-financial reporting.

Design/methodology/approach

A seven-year longitudinal ethnographic study based on semi-structured interviews, observations, and documentary evidence is used to analyze this multinational company’s IR adoption process from its decision to become an IIRC pilot organization to the publication of its first integrated report.

Findings

Findings demonstrate that the company envisioned IR as a “rational myth” (Hatchuel, 1998; Hatchuel and Weil, 1992). This conceptualization acted as a springboard for IR adoption, with the mythical dimension residing in the promise that IR had the potential to portray global performance in light of the company’s own foundational myth. The company challenged the vision of IR suggested by the IIRC to stay true to its conceptualization of IR and eventually chose to implement its own version of an integrated report.

Originality/value

The study enriches previous research on IR and management innovations by showing how important it is for organizations to acknowledge the mythical dimension of the management innovations they pursue to support their adoption processes. These findings, suggest that myths can play a productive role in transforming business (reporting) practices. Some transition conditions that make this transformation possible are identified and the implications of these results for the future of IR, sustainability, and accounting more broadly are discussed.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 5
Type: Research Article
ISSN: 0951-3574

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Abstract

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Journal of Accounting & Organizational Change, vol. 9 no. 1
Type: Research Article
ISSN: 1832-5912

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Book part
Publication date: 12 January 2021

Roger Friedland and Diane-Laure Arjaliès

This paper explores the role of institutional objects in the constitution of institutional logics. Institutional objects depend for their objectivity on the goods produced…

Abstract

This paper explores the role of institutional objects in the constitution of institutional logics. Institutional objects depend for their objectivity on the goods produced through those objects, such as economic models, passports, or sacred texts. The authors theorize institutional logics as grammars of valuation that institutionalize goods through institutional objects. The authors identify four value moments through which goods are objectified: institution, the instituting of a good, a belief and an imagination of its objective goodness; production, how the good is produced, what practices are productive of the good; evaluation, how good is the good, the practices and objects through which worth in terms of that good is determined, and territorialization, the domain of reference of the good, to what objects and practices a good can and does refer in its instantiations. The authors assess the adequacy of our model through an institutional object based on the good of “market value” – i.e., an options pricing model. The authors discuss the implications of these findings for institutional logical theory and the sociology of valuation.

Details

On Practice and Institution: New Empirical Directions
Type: Book
ISBN: 978-1-80043-416-5

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Book part
Publication date: 12 January 2021

Roger Friedland

In this paper, I compare Theodore Schatzki’s practice theory, the existential phenomenology of Martin Heidegger upon whom Schatzki drew in its formation, and my own theory…

Abstract

In this paper, I compare Theodore Schatzki’s practice theory, the existential phenomenology of Martin Heidegger upon whom Schatzki drew in its formation, and my own theory of institutional logics which I have sought to develop as a religious sociology of institution. I examine how Schatzki and I both differently locate our thinking at the level of practice. In this essay I also explore the possibility of appropriating Heidegger’s religious ontology of worldhood, which Schatzki rejects, in that project. My institutional logical position is an atheological religious one, poly-onto-teleological. Institutional logics are grounded in ultimate goods which are praiseworthy “objects” of striving and practice, signifieds to which elements of an institutional logic have a non-arbitrary relation, sources of and references for practical norms about how one should have, make, do or be that good, and a basis of knowing the world of practice as ordered around such goods. Institutional logics are constellations co-constituted by substances, not fields animated by values, interests or powers.

Because we are speaking against “values,” people are horrified at a philosophy that ostensibly dares to despise humanity’s best qualities. For what is more “logical” than that a thinking that denies values must necessarily pronounce everything valueless? Martin Heidegger, “Letter on Humanism” (2008a, p. 249).

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On Practice and Institution: Theorizing the Interface
Type: Book
ISBN: 978-1-80043-413-4

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Book part
Publication date: 1 June 2017

Roger Friedland and Diane-Laure Arjaliès

On Justification: Economies of Worth (Boltanski & Thévenot, 1991/2006) was a synthetic and comprehensive parsing of common goods, goods that could and had to be justified…

Abstract

On Justification: Economies of Worth (Boltanski & Thévenot, 1991/2006) was a synthetic and comprehensive parsing of common goods, goods that could and had to be justified in public. In response to Bourdieu’s critical sociology, they rather provided a robust and disciplined sociology of critique, the situated requirements of justification. They refused power and violence as integral to the operability of justification. They emphasized the ways in which conventions of worth afforded coordination, not their constitution of or by domination. They refused to make either capitalism, or the state, into primary motors of social order. Indeed, they refused social sphere, structure, or group as the ground of the good. They emphasized the cognitive capacities of agents. There was no passion, no desire, no bodily affect in these justified worlds. There wasn’t even any account of production of value, of children, or of money. And while they recognized the metaphysical aspect of the good and even used Christianity as a template for one of their cités, they rigorously excluded religion. The theory was designed to analyze moments of controversy, not quiescence or quietude. In his subsequent work, Boltanski aimed to address these absences. In this essay, we examine how Boltanski sought to restore love, violence, religion, production, and institution across five texts: Love and Justice as Competences (1990/2012), The New Spirit of Capitalism, co-authored with Eve Chiapello (1999/2007), The Foetal Condition: A Sociology of Engendering and Abortion (2004/2013), On Critique: A Sociology of Emancipation (2009/2011), and La «Collection», Une Forme Neuve du Capitalisme – La Mise en Valeur Economique du Passé et ses Effets (2014) co-authored with Arnaud Esquerre.

Details

Justification, Evaluation and Critique in the Study of Organizations
Type: Book
ISBN: 978-1-78714-379-1

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Book part
Publication date: 16 April 2014

Roger Friedland

This article examines Max Weber’s theory of value spheres as a basis for a polytheistic religious sociology of institutional life. Weber’s approach implies institutional…

Abstract

This article examines Max Weber’s theory of value spheres as a basis for a polytheistic religious sociology of institutional life. Weber’s approach implies institutional theory as a form of comparative religion. Two problems present themselves. If the values of the spheres are to be considered as “gods,” they do not align easily with Weber’s sociology of religion. Given that love was central both as a driver and a constituent in Weber’s understanding of salvation religions, it also implies that love be incorporated into our theorizing of institutional life, something entirely absent in the way we think about enduring forms of social organization. Taking the second seriously may enable us to fabricate a solution to the first.

Details

Religion and Organization Theory
Type: Book
ISBN: 978-1-78190-693-4

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Book part
Publication date: 12 January 2021

Abstract

Details

On Practice and Institution: New Empirical Directions
Type: Book
ISBN: 978-1-80043-416-5

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Book part
Publication date: 1 June 2017

Charlotte Cloutier, Jean-Pascal Gond and Bernard Leca

This volume presents state-of-the-art research and thinking on the analysis of justification, evaluation and critique in organizations, as inspired by the foundational…

Abstract

This volume presents state-of-the-art research and thinking on the analysis of justification, evaluation and critique in organizations, as inspired by the foundational ideas of French Pragmatist Sociology’s economies of worth (EW) framework. In this introduction, we begin by underlining the EW framework’s importance in sociology and social theory more generally and discuss its relative neglect within organizational theory, at least until now. We then present an overview of the framework’s intellectual roots, and for those who are new to this particular theoretical domain, offer a brief introduction to the theory’s main concepts and core assumptions. This we follow with an overview of the contributions included in this volume. We conclude by highlighting the EW framework’s important yet largely untapped potential for advancing our understanding of organizations more broadly. Collectively, the contributions in this volume help demonstrate the potential of the EW framework to (1) advance current understanding of organizational processes by unpacking justification dynamics at the individual level of analysis, (2) refresh critical perspectives in organization theory by providing them with pragmatic foundations, (3) expand and develop the study of valuation and evaluation in organizations by reconsidering the notion of worth, and finally (4) push the boundaries of the framework itself by questioning and fine tuning some of its core assumptions. Taken as a whole, this volume not only carves a path for a deeper embedding of the EW approach into contemporary thinking about organizations, it also invites readers to refine and expand it by confronting it with a wider range of diverse empirical contexts of interest to organizational scholars.

Details

Justification, Evaluation and Critique in the Study of Organizations
Type: Book
ISBN: 978-1-78714-379-1

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Book part
Publication date: 1 June 2017

Abstract

Details

Justification, Evaluation and Critique in the Study of Organizations
Type: Book
ISBN: 978-1-78714-379-1

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Article
Publication date: 4 May 2012

Margaret Armstrong, Guillaume Cornut, Stéphane Delacôte, Marc Lenglet, Yuval Millo, Fabian Muniesa, Alexandre Pointier and Yamina Tadjeddine

The purpose of this paper is to highlight the potentials offered by New Product Committees for the development of responsible innovation in the financial services…

Abstract

Purpose

The purpose of this paper is to highlight the potentials offered by New Product Committees for the development of responsible innovation in the financial services industry; and to provide grounds for policy recommendations.

Design/methodology/approach

The paper takes the form of collective, interdisciplinary reflection and experience within the industry.

Findings

New Product Committees can serve a practical approach to responsible innovation in finance.

Originality/value

The paper fills a gap in the empirical consideration of New Product Committees in the financial services industry and proposes original directions for policy orientations within organizations and at a regulatory level.

Details

Journal of Financial Regulation and Compliance, vol. 20 no. 2
Type: Research Article
ISSN: 1358-1988

Keywords

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