Collective identity, institutional logic and environmental management accounting change

Marko Järvenpää and Aapo Länsiluoto

Journal of Accounting & Organizational Change, 2016, vol. 12, issue 2, 152-176

Abstract: Purpose - The purpose of this paper is to examine how collective identity and institutional logic affect the design and use of an environmental performance measurement system. Design/methodology/approach - The authors 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 as 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 analyzing change in environmental accounting is shown. The paper illustrates how collective identity and institutional logic are important mechanisms reshaping environmental performance measurement design and use, when the existing collective identity is reproduced.

Keywords: Collective identity; Change; Performance measurement systems; Institutional logic; Environmental accounting; M41 (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-11-2013-0094

DOI: 10.1108/JAOC-11-2013-0094

Access Statistics for this article

Journal of Accounting & Organizational Change is currently edited by Prof Zahirul Hoque

More articles in Journal of Accounting & Organizational Change from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().