Use of Discretionary Environmental Accounting Narratives to Influence Stakeholders: The Case of Jurors’ Award Assessments

Lee, W. Eric; Sweeney, John T.

doi:10.1007/s10551-014-2191-y

Cited by 15 publications

(9 citation statements)

References 85 publications

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“…The purpose of creating value for all stakeholders in the project involves the normative and descriptive components of business ethics [112,113]; accountability is an outstanding research trend in this context [114][115][116][117][118].…”

Section: Ethical Dimensionmentioning

confidence: 99%

What Is Going on with Stakeholder Theory in Project Management Literature? A Symbiotic Relationship for Sustainability

2018

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Nowadays the advance towards sustainability poses a global challenge for modern society as well as for companies. Professionals and academics continually redefine business processes and design management mechanisms in a more appropriate way in order to allow companies to balance economic activity with the environmental and social impact that they generate. Under this complex and dynamic scenario, creating a product, providing a service, or achieving a given result requires a different interpretation of the efficiency paradigm and an adequate socio-environmental intelligence. In the context of project management, sustainability-related knowledge, skills, and suitable tools are necessary to face this challenge. Moreover, its close relationship with stakeholder theory presents an alternative to approach that purpose. This article attempts a systematic review of the literature on stakeholder theory in project management during the past nine years, with the aim of providing a comprehensive view of this relationship, revealing its impact and influence on sustainability, and finding new research paths. We highlight the potential benefits derived from this relationship, either as an instrument for the promotion of corporate social responsibility and inclusive policies, as a means for the generation of shared value and technological innovation, or as a key factor in the strategy and business management of a given project.

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Section: Ethical Dimensionmentioning

confidence: 99%

What Is Going on with Stakeholder Theory in Project Management Literature? A Symbiotic Relationship for Sustainability

2018

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“…The authors in that literature mostly use Likert scales based on five or seven categories of intensity. However, 11-point scales (e.g., [85][86][87]) or scales with even more points (e.g., [20]), have often been used recently to seek a higher degree of variability in the answers and validity in the empirical results. In addition, in the Spanish context, the use of a scale with rating points from 0 to 10 is more usual (for example school and university grades, academic marks, social surveys, film or book ratings, etc.).…”

Section: Pro-environmental Change Stagementioning

confidence: 99%

How Is Environmental Proactivity Accomplished? Drivers and Barriers in Firms’ Pro-Environmental Change Process

2017

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Abstract:The contaminating effects of economic activity and the scarcity of natural resources has led firms to a situation in which corporate strategy has been compromised by environmental issues. The objective of this paper is to analyse some of the factors determining the pro-environmental change process by considering the drivers encouraging firms to progress in environmental protection and the barriers that curb this progress. Using a structural equation model implemented on a sample of 303 firms, our results confirm a direct and positive effect of stakeholder pressure and of the expectations of obtaining competitive advantages from the pro-environmental change process. The results also confirmed the indirect effect of stakeholder pressure on pro-environmental change through managers' expectations of obtaining competitive advantages, which play a mediating role in the firm's response. Although managers interpret the barriers we have studied as obstacles to adopting environmental protection measures, they do not prevent any firm from reaching advanced levels of pro-environmental change.

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“…Discourse analysis has been frequently used in certain areas of accounting research. For example, Lee and Sweeney () analyze the use of discretionary environmental accounting narratives to influence stakeholders (for a review, see Beattie ).…”

Section: Research Approach and Methodsmentioning

confidence: 99%

Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis

Stolowy

Gendron

Moll

et al. 2018

Contemporary Accting Res

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Evidence suggests that society still does not view whistleblowers as wholly legitimate-despite legal protections now offered in some jurisdictions, such as the United States. Drawing on a discourse analysis (i.e., an examination of statements), we investigate the well-publicized stories of seven whistleblowers from 69 sources, including books, firstand second-hand interviews, websites, and videos. Our focus is to examine how whistleblower discourses can build legitimacy by more tightly defining the whistleblower role and demonstrating its alignment with social norms. Using whistleblower self-narratives, we identify four narrative patterns: (i) Trigger(s)-the event(s) leading to whistleblowing; (ii) Personality traits-whistleblower's morality, resourcefulness, and determination; (iii) Constraints-barriers requiring regulatory and organizational change; and (iv) Consequences-the longer term positive impact of the whistleblowing act. These patterns rely on symbolic, analogical, and metaphorical framing to allow others to better understand the role of whistleblowers and enlist their support. Exploring a data set of 1,621 press articles, we find indications that these narrative patterns resonate in the media-which provide a form of support and may be instrumental in legitimizing the whistleblower role. Grounded on these results, we develop a legitimacy construction model of the whistleblower role, that is, a representation of how role legitimacy is produced and sustained. From this model, we identify a number of important areas for future research.Construction de la légitimité des lanceurs d'alerte : une analyse de discours multi-cas RÉSUMÉ De nombreuses situations dans le domaine du public donnent à penser qu'il existe un scepticisme important à l'égard de la légitimité des lanceurs d'alertemalgré la protection juridique dont ils bénéficient maintenant dans certains pays, dont les États-Unis. A l'aide d'une analyse de discours

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Use of Discretionary Environmental Accounting Narratives to Influence Stakeholders: The Case of Jurors’ Award Assessments

Cited by 15 publications

References 85 publications

What Is Going on with Stakeholder Theory in Project Management Literature? A Symbiotic Relationship for Sustainability

What Is Going on with Stakeholder Theory in Project Management Literature? A Symbiotic Relationship for Sustainability

How Is Environmental Proactivity Accomplished? Drivers and Barriers in Firms’ Pro-Environmental Change Process

Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis

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