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Sharing sustainability through sustainability control activities. A practice-based analysis
Management Accounting Research ( IF 4.344 ) Pub Date : 2021-01-08 , DOI: 10.1016/j.mar.2020.100726
Marion Ligonie

How can sustainability control change organizational practices dominated by the business-as-usual paradigm? This paper offers a practice-based perspective on the question with the aim of approaching sustainability control tools as something organizations do rather than something they have. Using data from an ethnographic study of a gambling company, the study explores how sustainability actors put into effect sustainability control tools. It shows that actors enacted sustainability control tools in different ways, each of which carried out through distinct arrays of control activities: (a) by capturing an existing tool in another practice, (b) by adding a new hybrid tool to another practice, or (c) by capturing a tool that was already shared between several practices. Through these control activities, they attempted to interlock the sustainability practice with other practices and produced distinct types of links – respectively, (a) reassembling, (b) expanding and (c) rippling. These findings contribute to unpacking sustainability control by highlighting that sustainability tools can only become control tools when they are supported by arrays of activities tying practices together, and that these interrelations can happen in different ways. These ways of enacting control enable sustainability controlling to various extents and they affect practices differently. The paper also contributes to practice theory by specifying how particular configurations of practices emerge and alter the practices involved.



中文翻译:

通过可持续性控制活动共享可持续性。基于实践的分析

可持续发展控制如何改变以日常业务为主导的组织实践?本文针对该问题提供了一种基于实践的观点,旨在将可持续性控制工具作为组织所做的事情而不是他们拥有的事情来使用。该研究使用来自一家赌博公司的人种学研究的数据,探索了可持续发展参与者如何实施可持续发展控制工具。它表明参与者以不同的方式制定了可持续性控制工具,每种方式都通过一系列不同的控制活动来执行:(a)通过捕获另一种实践中的现有工具,(b)通过向另一种实践中添加新的混合工具,或(c)捕获已经在多个实践之间共享的工具。通过这些控制活动,他们试图将可持续性实践与其他实践联系起来,并产生了不同类型的链接-分别为(a)重新组装,(b)扩展和(c)涟漪。这些发现强调可持续性工具只能成为控制工具得到一系列将实践联系在一起的活动的支持,并且这些相互关系可能以不同的方式发生。这些实施控制的方式可以在不同程度上实现可持续性控制,并且它们对实践的影响也不同。本文还通过指定实践的特定配置如何出现和改变所涉及的实践来为实践理论做出贡献。

更新日期:2021-01-08
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