ePrints

Using neo-institutionalism to advance social and environmental accounting

Lookup NU author(s): Professor Amanda Ball

Downloads

Full text for this publication is not currently held within this repository. Alternative links are provided below where available.

Abstract

Neo-institutional theory can increase understanding of an organization's general response to social and environmental issues and social activism. More particularly, it can frame an organization's accounting responses. The analytical schema proposed by Lounsbury (1997) is deployed to explore social and environmental accounting issues that occurred in two local government authorities—one in Canada, one in England. Our analysis highlights possibilities for better and more complete theories of organizational transformation, and social and environmental accounting. We stress the importance of ethical values and ecological thinking if change (including accounting change) is to help institutions behave in a way that is conducive to achieving a sustainable future.

Publication metadata

Author(s): Ball A, Craig R

Publication type: Article

Publication status: Published

Journal: Critical Perspectives on Accounting

Year: 2010

Volume: 21

Issue: 4

Pages: 283-293

Print publication date: 01/04/2010

ISSN (print): 1045-2354

ISSN (electronic): 1095-9955

Publisher: Elsevier

URL: http://dx.doi.org/10.1016/j.cpa.2009.11.006

DOI: 10.1016/j.cpa.2009.11.006

Altmetrics

Share