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Article
Publication date: 19 October 2021

Seleshi Sisaye

The purpose of this research is to provide an integrated approach of organizational ecology, population ecology and selection mechanisms within the context of the…

Abstract

Purpose

The purpose of this research is to provide an integrated approach of organizational ecology, population ecology and selection mechanisms within the context of the resource-based view of the firm, evolutionary economics (EC) and transaction cost economics (TCE). It applies this framework to examine the interrelationships between corporate social reporting (CSR) and global reporting initiative.

Design/methodology/approach

The methodology for this paper is library-based archival research. It is qualitative and analytically descriptive of prior academic research and published literature on the subject.

Findings

CSR has the potential to provide functional credence to corporate social and environmental activities by legitimizing institutionalized corporate norms and behavior.

Originality/value

Accounting scholars have recognized the need for an integrated approach in the social sciences to examine the multifaceted aspects of sustainability development and accounting. This research highlights that sustainability is related to ecosystems, environments, natural resources, demography, population, culture, political systems and history.

Details

Journal of Business and Socio-economic Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2635-1374

Keywords

Content available
Article
Publication date: 30 April 2021

Seleshi Sisaye

The purpose of this paper is to show the impact that non-governmental organizations (NGOs) have on the evolution of Global Reporting Initiative (GRI). GRI is a…

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Abstract

Purpose

The purpose of this paper is to show the impact that non-governmental organizations (NGOs) have on the evolution of Global Reporting Initiative (GRI). GRI is a sustainability report disclosed by business organizations to meet the demands and interests of various stakeholders. These stakeholders’ needs have influenced GRI and its guidelines.

Design/methodology/approach

The methodology for this paper is library-based archival research. It is qualitatively and analytically descriptive of prior academic research and published literature on the subject.

Findings

Sustainability accounting rulemaking has evolved overtime resulting in proliferation of reporting rules. These rules have improved the extent and scope of environmental and economic performances that businesses disclose in GRI.

Originality/value

GRI has provided the foundation for integrated reporting (IR). Both GRI and IR have ecological and functional dimensions. Sustainability is functionally inherent in the accounting principle of materiality, when disclosed in external reporting. The ongoing concern of business assumes an organization is systemic and operates as a living entity only when it can provide sustainable performance that benefits stakeholders and society.

Details

Journal of Business and Socio-economic Development, vol. 1 no. 1
Type: Research Article
ISSN: 2635-1374

Keywords

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Book part
Publication date: 12 April 2012

Seleshi Sisaye is Professor of Accounting at the Palumbo-Donahue School of Business, Duquesne University. His research interests are in organizational sociology…

Abstract

Seleshi Sisaye is Professor of Accounting at the Palumbo-Donahue School of Business, Duquesne University. His research interests are in organizational sociology, management control systems, process innovations, sustainable development, and reporting. His publications have appeared in accounting, management, sociology, and international development journals. He has assumed leadership positions within the Accounting, Behaviour and Organization Sections of the American Accounting Association. He holds two PhDs in Development Sociology from Cornell University and Accounting from the University of Pittsburgh.

Details

An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Type: Book
ISBN: 978-1-78052-734-5

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Book part
Publication date: 12 April 2012

Seleshi Sisaye and Jacob G. Birnberg

OD refers to cell 3 of the adoption-diffusion innovation typology defined in Table 1. It has an administrative extent and an autonomous scope. OD has been used…

Abstract

OD refers to cell 3 of the adoption-diffusion innovation typology defined in Table 1. It has an administrative extent and an autonomous scope. OD has been used pre-dominantly in organizational change and sociology literature to describe cultural innovation programs that are directed toward a change in individual employee behavior. In accounting, the OD approach is important because accounting innovations, such as ABC, are directed toward a change in managers' behavior and the use of accounting data to evaluate performance. The OD approach is applicable in the use of ABC data at the divisional or unit level. Before explaining the application and use of OD in accounting innovations, we will define OD and summarize its innovation approaches as described in organizational sociology and behavior literature.

Details

An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Type: Book
ISBN: 978-1-78052-734-5

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Book part
Publication date: 12 April 2012

Seleshi Sisaye and Jacob G. Birnberg

Sisaye and Birnberg (2010a, 2010b) have described the extent and scope of the innovations dimensions as the degree to which learning has affected the organizational…

Abstract

Sisaye and Birnberg (2010a, 2010b) have described the extent and scope of the innovations dimensions as the degree to which learning has affected the organizational structures and processes of the organization. Within this framework, extent has been defined as the degree to which the innovation affects the organization's management accounting administrative structures, systems, and behaviors of members or units within the organization. Extent is synonymous with the two types of learning identified by Argyris and Schon (1978) discussed earlier. Thus, the learning in the extent dimension varies from a technical change within an existing system (single loop) to the adoption of an entirely new administrative system (double loop). While this continuum extends from technical changes that affect a single process or task to administrative changes that affect organization-wide systems and structures, we will treat them as though they are dichotomous. As indicated earlier (Chapter 2), extent is associated with two types of learning: single loop (technical change within an existing system, i.e., gradual-incremental) and double loop (the adoption of an entirely new system, i.e., radical-transformational) (Argyris & Schon, 1978, 1996).

Details

An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Type: Book
ISBN: 978-1-78052-734-5

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Book part
Publication date: 12 April 2012

Seleshi Sisaye and Jacob G. Birnberg

The mechanistic-organic assumptions of SF address those organizational factors related to structural arrangements, contextual factors, job-task work activities, and human…

Abstract

The mechanistic-organic assumptions of SF address those organizational factors related to structural arrangements, contextual factors, job-task work activities, and human resources management policies. Organizations adopt structures and procedures in search of legitimacy and institutionalization (Riebero & Scapens, 2006, p. 96). Structures manifest themselves in centralized (mechanistic) and/or decentralized (organic) forms. These structures can be loose or tightly controlled; they can involve independent or interdependent tasks. These conditions have a direct impact on the operation of management information and control systems that will, in turn, impact organizational learning and process innovations, which, ultimately, affects organizational performance.

Details

An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Type: Book
ISBN: 978-1-78052-734-5

To view the access options for this content please click here
Book part
Publication date: 12 April 2012

Seleshi Sisaye and Jacob G. Birnberg

Strange and Soule (1998) outlined the processes of innovations as follows. “Innovations are novel (at least to the adopting community), making communication a necessary…

Abstract

Strange and Soule (1998) outlined the processes of innovations as follows. “Innovations are novel (at least to the adopting community), making communication a necessary condition for adoption. Innovations are also culturally understood as progressive, strengthening the hand of change agents. And since innovations are risky and uncertain, adopters carefully weigh the experience of others before acting” (p. 267).

Details

An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Type: Book
ISBN: 978-1-78052-734-5

To view the access options for this content please click here
Book part
Publication date: 12 April 2012

Abstract

Details

An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Type: Book
ISBN: 978-1-78052-734-5

To view the access options for this content please click here
Book part
Publication date: 12 April 2012

Seleshi Sisaye and Jacob G. Birnberg

Researchers in the social sciences have studied the process by which new ideas are adopted (implemented) and how acceptance is generated among those charged with accepting…

Abstract

Researchers in the social sciences have studied the process by which new ideas are adopted (implemented) and how acceptance is generated among those charged with accepting and implementing an innovation. Sociology, in particular, has developed an extensive literature on diffusion analysis which examines how innovations are diffused (see Coleman, Katz, & Menzel, 1966; Leagans & Loomis, 1971; Rogers, 1971; Rogers & Shoemaker, 1971). While many of these studies dealt with the adoption and diffusion of a new product, for example, seed corn or drugs, the same analysis has been applied to process innovations, that is, system and organizational change.

Details

An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Type: Book
ISBN: 978-1-78052-734-5

To view the access options for this content please click here
Book part
Publication date: 12 April 2012

Seleshi Sisaye and Jacob G. Birnberg

The literature on organizational learning is very rich and complex. Although most research on learning suggests that it involves individual cognitive, cultural, social…

Abstract

The literature on organizational learning is very rich and complex. Although most research on learning suggests that it involves individual cognitive, cultural, social, and institutional changes and development, there are slight variations in terms of the number of factors various authors associate with these changes. We discuss the work of several authors as providing a contextual framework for viewing learning as involving both the adoption and diffusion of innovations.

Details

An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Type: Book
ISBN: 978-1-78052-734-5

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