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1 – 4 of 4Maxence Postaire and François-Régis Puyou
This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by…
Abstract
Purpose
This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by promoting discourses of hope in their organization's future, mitigating their anxiety. This study shows how narratives are built from multiple antenarratives and accounting forecasts, which restore and strengthen organizational actors' commitment to their organizations. This study contributes to a better understanding of the role played by narratives and accounting documents in mitigating organizational members' anxiety.
Design/methodology/approach
Over eight months, an interventionist research design method gave one of the authors the opportunity to record discussions held during reporting meetings in a business incubator. These recordings captured the production of narratives and forecasts in these meetings.
Findings
This study shows how the production of multiple antenarratives and accounting forecasts helps organizational actors who attend reporting meetings mitigate the anxiety triggered by disappointing performance figures and restore collective discourses full of hope for the organization's future. This case highlights how personal antenarratives and successive versions of accounting forecasts contribute to restoring a collective commitment to a failing organization.
Originality/value
This study refines current understanding of the under-explored links between accounting forecasts, narratives and anxiety management. The study provides insight into how accounting practices contribute to the production of narratives that successfully restore organizational members' commitment to working for a failing organization. The study also exemplifies the original insights gained from interventionist research protocols.
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Emilio Boulianne, Leanne S. Keddie and Maxence Postaire
This study seeks to identify how professional accountants in France are educated in sustainability; we examine the French accounting programs in regard to sustainability…
Abstract
Purpose
This study seeks to identify how professional accountants in France are educated in sustainability; we examine the French accounting programs in regard to sustainability accounting education recommendations.
Design/methodology/approach
We analyze a variety of documents to ascertain what comprises the typical accounting education program in France. Additionally, we conduct five interviews of various stakeholders to understand the importance of sustainability accounting and education in the French context.
Findings
We note an interesting paradox in the French context: while the government requires the reporting and auditing of corporate sustainability information, we find that sustainability is not greatly present in the government-funded French accounting education program. We determine that the government’s power in setting the education agenda combined with its budget restrictions and ability to defer responsibility to other parties has resulted in this paradox in the French setting.
Practical implications
This research draws attention to the consequences of society ignoring sustainability education for professional accountants.
Social implications
This paper contributes to the discussion on how to educate responsible professional accountants and the implications for the planet if accountants are not trained in sustainability.
Originality/value
This research contributes to the important domain of sustainability accounting education. We also explore additional implications for the accounting profession and the general public.
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Roger Berquier and Delphine Gibassier
Cities are key actors in the fight against climate change. They have developed integrated strategies harnessing the power of information and communication technologies (ICT) as…
Abstract
Purpose
Cities are key actors in the fight against climate change. They have developed integrated strategies harnessing the power of information and communication technologies (ICT) as part of the move towards smart(er) cities. In spite of our knowledge of the role of technological infrastructure in tackling climate change, the role of governance mechanisms to actively pursue environmental sustainability is often understated. Therefore, the purpose of this paper is to analyse governmentality mechanisms developed by a small town in Europe to render energy savings and new energy sources visible and to create new identities with which the citizen and other cities could then identify with, thereby participating in the fight against climate change.
Design/methodology/approach
Data were gathered through non-participant observation, interviews and access to internal data from the city’s energy control project.
Findings
The outcome of these governmentality mechanisms was to create two new identities: the “good citizen”, responsible to lower his impact on climate change, and the “model city”, a laboratory that would serve as a guide for future policies to tackle climate change at the city level. While the “model city” was successful and identification happened with other small cities taking example from it, the “good citizen” failed and inhabitants did not identify with this role model that was defined for them as a way to participate in the fight against climate change.
Practical implications
This case study is a concrete example, based on a longitudinal study, of a city’s strategy and actions on climate change. Other small cities will be able to use this case study to gauge their possibilities for action on climate change. Notably, it is an example of how a network of mechanisms can achieve results in CO2 emissions reduction. It also demonstrates the difficulty to enrol citizens into an environmental sustainability scheme.
Social implications
This paper has implications for how climate change can be tackled in rural areas by small cities. While the role of organizations and large cities (e.g. C40 city network) has been acknowledged, there is a possibility for smaller local actors to act upon grand challenges with local strategies and their own governmentality mechanisms.
Originality/value
The case study contributes to the literature on cities, bringing new insights into how they can become actors of climate change beyond acting on internal controls, and the literature on governmentality by demonstrating how mechanisms can act upon a population without being calculative.
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