Institutional work in the birth of a carbon accounting profession

Delphine Gibassier, Sami El Omari and Philippe Naccache

Accounting, Auditing & Accountability Journal, 2020, vol. 33, issue 6, 1447-1476

Abstract: Purpose - Within the emergent professional field of carbon accounting, we analyse the institutional work that gives birth to a nascent profession in a multi-actor arena. We therefore contribute to enhancing our understanding of the birth of professions – in their very first steps and infancy. Design/methodology/approach - This study employs a qualitative approach. We collected data from 1999 to 2015 and conducted 15 semi-structured interviews. One of the researchers was active in the field for two years and participated in carbon accounting events in France as a “participant observer”. Findings - Our research contributes to an understanding of the dynamic professionalization process in which the different actors mobilize both creative work and sabotage work. We further theorize how nascent professions structure their project around knowledge, identity and boundary work. At the same time, we develop the notion of sabotage work, which is comprised of two sub-categories of institutional work: counter-work and the absence of work. Originality/value - To our knowledge, this is one of the first attempts to analyse the birth of an environmental accounting profession. We emphasize both creative work and sabotage work in the professionalization project. We conclude on further research that could be performed on environmental accounting professions.

Keywords: Carbon accounting; Institutional work; Professionalization project; Bilan Carbone; Environmental accounting; Sabotage work (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-12-2014-1912

DOI: 10.1108/AAAJ-12-2014-1912

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