Behind camouflaging: traditional and innovative theoretical perspectives in social and environmental accounting research

Giovanna Michelon, Silvia Pilonato, Federica Ricceri and Robin W Roberts

Sustainability Accounting, Management and Policy Journal, 2016, vol. 7, issue 1, 2-25

Abstract: Purpose - – The purpose of this paper is threefold. First, it examines nuances that specific camouflaging perspectives provide to enhance traditional and widely adopted theories in social and environmental accounting. Second, within research on camouflaging, the paper stimulates multidisciplinarity and cross-fertilization by presenting recent developments in organizational theory that hold promise for enhancing our understanding of camouflaging. Finally, it discusses how the research contributions published in this special issue help advance the notion of corporate camouflaging. Design/methodology/approach - – The paper makes use of an extensive literature review and discusses research implications related with the choice of theoretical framework. Findings - – The idea of camouflaging may provide narrower and more refined perspective(s) that can help researchers delve deeper into their topic of interest and thereby support potentially substantive contributions to the field. Originality/value - – The paper offers suggestions for future social and environmental accounting research that adopts the concepts of organized hypocrisy, organizational façades and functional stupidity into the study of organizations.

Keywords: Legitimacy theory; Camouflaging; Functional stupidity; Organizational hypocrisy; Theoretical frameworks (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-12-2015-0121

DOI: 10.1108/SAMPJ-12-2015-0121

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