Collective identity, institutional logic and environmental management accounting change
Järvenpää, Marko; Länsiluoto, Aapo (2016)
Järvenpää, Marko
Länsiluoto, Aapo
Emerald
2016
© Emerald Group Publishing Limited
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-201702021895
https://urn.fi/URN:NBN:fi:amk-201702021895
Tiivistelmä
•Purpose:
We examine how collective identity and institutional logic affect the design and use of an environmental performance measurement system.
•Design/methodology/approach:
We 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 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 analysing change in environmental accounting is shown. The study illustrates how collective identity and institutional logic are important mechanisms for reshaping environmental performance measurement design and use, when the existing collective identity is reproduced
We examine how collective identity and institutional logic affect the design and use of an environmental performance measurement system.
•Design/methodology/approach:
We 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 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 analysing change in environmental accounting is shown. The study illustrates how collective identity and institutional logic are important mechanisms for reshaping environmental performance measurement design and use, when the existing collective identity is reproduced