2022
DOI: 10.1016/j.cpa.2021.102310
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Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare

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Cited by 16 publications
(20 citation statements)
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References 75 publications
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“…Social movement and collective identity theory offer a perspective for understanding how calculative practices influence collective behaviors, both directly and indirectly, and how they can bring informal networks of interest to life. Accordingly, social movements stand up as novel phenomena of interest for accounting research because it is through this lens that we can examine how the new power of informal networks is emerging and is being shaped (Heimans and Timms, 2018; McLaren and Appleyard, 2021). Thus, social movement theory opens up new avenues for future accounting research to examine the effects of accounting technologies on shaping collective behaviors.…”
Section: Discussionmentioning
confidence: 99%
See 1 more Smart Citation
“…Social movement and collective identity theory offer a perspective for understanding how calculative practices influence collective behaviors, both directly and indirectly, and how they can bring informal networks of interest to life. Accordingly, social movements stand up as novel phenomena of interest for accounting research because it is through this lens that we can examine how the new power of informal networks is emerging and is being shaped (Heimans and Timms, 2018; McLaren and Appleyard, 2021). Thus, social movement theory opens up new avenues for future accounting research to examine the effects of accounting technologies on shaping collective behaviors.…”
Section: Discussionmentioning
confidence: 99%
“…For example, recent accounting studies examine how corporate disclosure mobilises collective actions and pressures (Islam and van Staden, 2018). McLaren and Appleyard (2021) examine the social movement as a new source of normativity in a changing organisational field, while Michelon et al (2020) uncover the ideology of activism in shareholders. Recent research also demonstrates how a social movement like #metoo can change the dynamics of accountability and its power relations (Goncharenko, 2021).…”
Section: Social Movements Theorymentioning
confidence: 99%
“…Our second issue, farm animal welfare, is also a prominent site of experimentation with new techniques for translating ethico-political concerns into ESG risks. In 2012, farm animal welfare became the focus of the first dedicated ESG rating system for food businesses, the Business Benchmark on Farm Animal Welfare (BBFAW), and in 2014 the GICFAW – the first investor network focused on livestock issues – was launched ( Amos et al, 2021 ; McLaren and Appleyard, 2022 ). Both issues have thus accreted dense networks of calculative devices designed to establish them as ESG risks which should concern institutional investors.…”
Section: Methodsmentioning
confidence: 99%
“…Since at least the 1990s certain UK-headquartered financial institutions have offered funds that exclude companies involved in animal testing from their portfolios, targeting clients who consider these activities morally objectionable ( Sparkes, 2010 ). However, sustained efforts have been made to economize the issue of farm animal welfare since the launch in 2012 of BBFAW which – much like Forest 500 – assesses the quality of major food businesses’ animal welfare policies and of their public disclosures regarding animal welfare practices within their supply chains ( Amos et al, 2021 ; McLaren and Appleyard, 2022 ). As Thomas – a responsible investment professional who had participated in developing BBFAW – recounted in an interview, this benchmark was designed explicitly to broaden the rationale for taking farm animal welfare into account within investment and shareholder engagement processes beyond purely ethical considerations: we interviewed investors, we said, “What would it take to make [farm animal welfare] of relevance to you?” and they said, “Well it's not financially material.…”
Section: Immaterials Animalsmentioning
confidence: 99%
“…These lawsuits are always time-consuming, costly, and exhausting. Instinct tells us that launching such kind of lawsuits is worthwhile for we see can strategic litigations here and there in the courtroom to create broader and proper changes in society [2][3][4][5][6] and animal welfare advocates need to disseminate their willingness thus inspire more people to protect animals [7][8][9]. However, there might be other messages sent to the public by these animal protection lawsuits: animal abuse exists, and this infringement is so serious that judicial action is required.…”
Section: Introductionmentioning
confidence: 99%