Sociologie de l’innovation

Gaglio, Gérald

doi:10.3917/puf.gagli.2011.01

Cited by 73 publications

(33 citation statements)

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“…Innovation is associated with novelty, creativity and a break from the past (Godin, 2008). Today, innovation is linked to mostly positive social representations (Gaglio, 2011). It is both a risk and an opportunity.…”

Section: Defining Innovation Management Innovation and Accounting Innovation 21 Definition Of Innovation 211 Origin Of The Word "Innovatimentioning

confidence: 99%

“…Invention is the creation of a new idea, but innovation is more encompassing and includes developing and implementing a new idea (Van de Ven et al, 2000). It is the durable and effective implantation of an invention in a social milieu (Gaglio, 2011). An innovation is an invention that spread; it is a process rather than a status (Gaglio, 2011).…”

Section: Innovation Invention and Imitationmentioning

confidence: 99%

“…It is the durable and effective implantation of an invention in a social milieu (Gaglio, 2011). An innovation is an invention that spread; it is a process rather than a status (Gaglio, 2011).…”

Section: Innovation Invention and Imitationmentioning

confidence: 99%

“…According to Gaglio (2011), what distinguishes innovation from the rest is the moment of adoption. An innovation exists because it diffuses (Gaglio, 2011).…”

Section: Innovation Invention and Imitationmentioning

confidence: 99%

“…According to Gaglio (2011), what distinguishes innovation from the rest is the moment of adoption. An innovation exists because it diffuses (Gaglio, 2011). Another criterion evoked is the selling of the innovation on a market, the "production" of the innovation;…”

Section: Innovation Invention and Imitationmentioning

confidence: 99%

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Environmental Management Accounting Development: Institutionalization, Adoption and Practice

Gibassier

2014

SSRN Journal

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This dissertation explores the notion of management accounting innovation from the perspective of its creation, its adoption and practice. The innovation under study is the development of environmental management accounting, more particularly the tools known as "écobilan" (later "life cycle assessment") and "carbon accounting". The aim of the dissertation is to explain how environmental management accounting innovations are created in the French context, if they are adopted or not into companies and the consequences thereof, and finally how internal practices of companies are impacted by environmental management accounting innovations. Research methods combine participant observation over two years (2010)(2011)(2012) in a single case company, semistructured interviews and secondary data.This dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on the path to institutionalization. The perspective taken is to focus on the actors and their strategies, the who and how of the institutionalization process. The article demonstrates that in the French context, elites were the main actors in the institutionalization process of the tool "écobilan". It contributes to institutional theory by defining what institutional work elites use to maintain power, despite the threat exercised by a new phenomenon, here environmental concerns, on their dominant position. It further contributes to the literature on genealogies of management accounting innovations by not only focusing on the cultural, geographical and historical context of the innovation process, but by introducing a perspective on strategies of actors. By explaining the role of particular agents in the making of an environmental management accounting tool, this article furthers our understanding of how environmental issues are shaped and accepted in the French context. Moreover, uncovering the strategies deployed to create the tool gives a particular insight on how environmental accounting tools play a crucial role in power relations, rendering environmental performance visible to some but invisible to others. The second article provides an understanding of the particular moment in the institutionalization process, which connects the innovation created with the potential users, that is the moment of adoption of the innovation. Through an in-depth case study of one organization, the article uncovers the process of the non-adoption of a carbon accounting methodology.

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Section: Defining Innovation Management Innovation and Accounting Innovation 21 Definition Of Innovation 211 Origin Of The Word "Innovatimentioning

confidence: 99%

Section: Innovation Invention and Imitationmentioning

confidence: 99%

Section: Innovation Invention and Imitationmentioning

confidence: 99%

“…According to Gaglio (2011), what distinguishes innovation from the rest is the moment of adoption. An innovation exists because it diffuses (Gaglio, 2011).…”

Section: Innovation Invention and Imitationmentioning

confidence: 99%

Section: Innovation Invention and Imitationmentioning

confidence: 99%

See 3 more Smart Citations