Institutional work in the birth of a carbon accounting profession

Gibassier, Delphine; Omari, Sami El; Naccache, Philippe

doi:10.1108/aaaj-12-2014-1912

Cited by 13 publications

(12 citation statements)

References 69 publications

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“…multi-level analysis): political, field and organisational. This clearly corresponds to the most recent Modell (2020) study that argues that not enough institutionally informed management accounting case studies have adopted a multi-level analysis (see also Modell, 2015; Steccolini et al , 2020; Yee, 2020; Biygautane et al , 2020; Gibassier et al , 2020). The Modell (2020) study and others support the importance of the “political embedding” of institutional management accounting analyses and interpretations.…”

Section: Dillard Et Al’s (2004) Institutional Modelsupporting

confidence: 58%

“…The present study expands the application and contribution of institutional theory frameworks (herewith, Dillard et al , 2004) to previous literature on this relationship. Compared to other institutional frameworks such as institutional work theory which has become a trend in recent accounting studies (Modell, 2015, 2020; Yee, 2020; Biygautane et al , 2020; Gibassier et al , 2020; see also classical works by Lawrence et al , 2009 or Lawrence and Suddaby, 2006), Dillard et al (2004) add an alternative dimension to previous literature to theorise the role of performance measurement systems in smart city governance through three distinct but interrelated institutional levels (i.e. multi-level analysis): political, field and organisational.…”

Section: Dillard Et Al’s (2004) Institutional Modelmentioning

confidence: 99%

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Performance measurement in smart city governance: a case study of an Egyptian city council

Alsaid

2021

JAEE

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PurposeThis study seeks to explore the powerful role(s) of institutionalised performance measurement systems or metrics in smart city governance in a politically and militarily sensitive developing country.Design/methodology/approachThis study extends the application and contribution of a multi-level institutional framework to previous management accounting literature on the potential relationship between performance measurement and smart city governance. The value of utilising a multi-level framework is to broaden and deepen theoretical analyses about this relationship to include the effect of political pressure from the military regime at the macro level on the institutionalisation of a performance measurement system at the micro-organisational level. Taking the New Cairo city council smart electricity networks project (Egypt) as an interpretive qualitative single-case study, data collection methods included semi-structured interviews, direct observations and documentary readings.FindingsPerformance measurement systems or metrics, especially in politically and militarily sensitive smart cities, constitutes a process of cascading (macro-micro) institutionalisation that is closely linked to sustainable developments taking place in the wider arena of urban policies. Going a step further, accounting-based performance metrics, arising from political and military pressures towards public-private collaborations, contribute to smart city management and accountability (governance). Institutionalised measurement systems or performance metrics play a powerful accounting role(s) in shaping and reshaping political decisions and military actions in the city council.Originality/valueTheoretically, this study goes beyond the cascading institutionalisation process by arguing for the powerful role(s) of institutionalised accounting and performance measurement systems in smart city decision-making and governance. Empirically, it enriches previous literature with a case study of a developing Arab Spring country, characterised by an emerging economy, political sensitivity and military engagement, rather than developed and more stable countries that have been thoroughly investigated. It is also among the first politically engaged accounting case studies to highlight public-private collaborations as a recent reform in public sector governance and accountability.

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Section: Dillard Et Al’s (2004) Institutional Modelsupporting

confidence: 58%

Section: Dillard Et Al’s (2004) Institutional Modelmentioning

confidence: 99%

Performance measurement in smart city governance: a case study of an Egyptian city council

Alsaid

2021

JAEE

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“…We observe the birth of new environmental accounting jobs such as “chief value officers” in multinationals (King and Atkins, 2016) or responsibility for “nature sustainability” for the chief financial officer at Danone (2018). We also see the advent of “the environmental management controller” (Renaud, 2014) and the development of new types of accounting systems, such as carbon accounting (Gibassier et al , 2017). Specific to the French context are examples of the chart of accounts for sustainable development or the valuation of CSR initiatives by Cabinet de Saint Front (2018).…”

Section: Institutional Settingmentioning

confidence: 99%

(Non) coverage of sustainability within the French professional accounting education program

Boulianne

Keddie

Postaire

2018

SAMPJ

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Purpose This study seeks to identify how professional accountants in France are educated in sustainability; we examine the French accounting programs in regard to sustainability accounting education recommendations. Design/methodology/approach We analyze a variety of documents to ascertain what comprises the typical accounting education program in France. Additionally, we conduct five interviews of various stakeholders to understand the importance of sustainability accounting and education in the French context. Findings We note an interesting paradox in the French context: while the government requires the reporting and auditing of corporate sustainability information, we find that sustainability is not greatly present in the government-funded French accounting education program. We determine that the government’s power in setting the education agenda combined with its budget restrictions and ability to defer responsibility to other parties has resulted in this paradox in the French setting. Practical implications This research draws attention to the consequences of society ignoring sustainability education for professional accountants. Social implications This paper contributes to the discussion on how to educate responsible professional accountants and the implications for the planet if accountants are not trained in sustainability. Originality/value This research contributes to the important domain of sustainability accounting education. We also explore additional implications for the accounting profession and the general public.

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“…Anteby et al , 2016; Craciun, 2018), and has recently also started to attract the attention of accounting researchers (e.g. Gibassier et al , 2020; Picard et al , 2020; Pollock and Williams, 2015; Spence et al , 2019; Viale et al , 2017). This paper will draw on the notions of generosity and co-production to argue that whilst the introduction of accounting and other forms of economic calculation into the health services has reduced the power of the medical profession, it also extended the power and reach of clinical expertise.…”

Section: The Sociologies Of Professions and Expertisementioning

confidence: 99%

Accountingization, colonization and hybridization in historical perspective: the relationship between hospital accounting and clinical medicine in late 20th century Britain

Gebreiter

2021

AAAJ

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PurposeThis paper examines the historical background of accountingization, colonization and hybridization in the health services by exploring the relationship between hospital accounting and clinical medicine in Britain between the late 1960s and the early 2000s.Design/methodology/approachThe paper draws on an analysis of professional journals, government reports and other documentary sources relating to accounting and medical developments. It is informed by Abbott's sociology of professions and Eyal's sociology of expertise.FindingsThe paper shows that not only accountants but also elements within the medical profession sought to make the practice of medicine more visible, calculable and standardized, and that accounting and medical attempts to make medicine calculable interacted in a mutually reinforcing manner. Consequently, it argues that a movement towards clinical forms of quantification within the medical profession made it more open to economic calculation, which underpinned hospital accounting reforms and the accountingization, colonization or hybridization of health services.Originality/valueThe paper demonstrates that a fuller understanding of the relationship between accounting and public sector professions can be developed if we examine their mutual interactions rather than restricting ourselves to analyzing accounting's effects on public sector professions. The paper moreover illustrates instances of intraprofessional conflict and inter-professional cooperation, and draws on the sociology of expertise to suggests that while hospital accounting reforms have curbed the power of medical professionals, they have also enhanced the power of clinical expertise.

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Institutional work in the birth of a carbon accounting profession

Cited by 13 publications

References 69 publications

Performance measurement in smart city governance: a case study of an Egyptian city council

Performance measurement in smart city governance: a case study of an Egyptian city council

(Non) coverage of sustainability within the French professional accounting education program

Accountingization, colonization and hybridization in historical perspective: the relationship between hospital accounting and clinical medicine in late 20th century Britain

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