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Accounting change or institutional appropriation?: A case study of the implementation of environmental accounting

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Accounting change or institutional appropriation? A case study of the implementation of environmental accounting. / Larrinaga, C; Bebbington, Kathryn Jan.
In: Critical Perspectives on Accounting, Vol. 12, No. 3, 01.06.2001, p. 269-292.

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Harvard

Larrinaga, C & Bebbington, KJ 2001, 'Accounting change or institutional appropriation? A case study of the implementation of environmental accounting', Critical Perspectives on Accounting, vol. 12, no. 3, pp. 269-292. https://doi.org/10.1006/cpac.2000.0433

APA

Larrinaga, C., & Bebbington, K. J. (2001). Accounting change or institutional appropriation? A case study of the implementation of environmental accounting. Critical Perspectives on Accounting, 12(3), 269-292. https://doi.org/10.1006/cpac.2000.0433

Vancouver

Larrinaga C, Bebbington KJ. Accounting change or institutional appropriation? A case study of the implementation of environmental accounting. Critical Perspectives on Accounting. 2001 Jun 1;12(3):269-292. doi: 10.1006/cpac.2000.0433

Author

Larrinaga, C ; Bebbington, Kathryn Jan. / Accounting change or institutional appropriation? A case study of the implementation of environmental accounting. In: Critical Perspectives on Accounting. 2001 ; Vol. 12, No. 3. pp. 269-292.

Bibtex

@article{3b83ac00aada49d784fb19c01817dc5b,
title = "Accounting change or institutional appropriation?: A case study of the implementation of environmental accounting",
abstract = "This paper is an attempt to contribute to the debate within the accounting literature as to the likely efficacy of environmental accounting. For purposes of exposition, one can simplify and point to two contrasting positions in the literature. The first suggests that organizations can and do change in substantive ways when they respond to the environmental agenda and that environmental accounting is part of the process of enabling these organizational changes. In contrast, the second position posits that organizations will not change in response to environmental demands. Rather, they will change the environmental agenda itself in order to ensure that organizational activities can carry on as before. These two positions are characterized as “organizational change{"} and “institutional appropriation{"}. In this paper these competing perspectives are explored by drawing from a case study of a Spanish electricity utility.",
author = "C Larrinaga and Bebbington, {Kathryn Jan}",
year = "2001",
month = jun,
day = "1",
doi = "10.1006/cpac.2000.0433",
language = "English",
volume = "12",
pages = "269--292",
journal = "Critical Perspectives on Accounting",
issn = "1045-2354",
publisher = "Academic Press Inc.",
number = "3",

}

RIS

TY - JOUR

T1 - Accounting change or institutional appropriation?

T2 - A case study of the implementation of environmental accounting

AU - Larrinaga, C

AU - Bebbington, Kathryn Jan

PY - 2001/6/1

Y1 - 2001/6/1

N2 - This paper is an attempt to contribute to the debate within the accounting literature as to the likely efficacy of environmental accounting. For purposes of exposition, one can simplify and point to two contrasting positions in the literature. The first suggests that organizations can and do change in substantive ways when they respond to the environmental agenda and that environmental accounting is part of the process of enabling these organizational changes. In contrast, the second position posits that organizations will not change in response to environmental demands. Rather, they will change the environmental agenda itself in order to ensure that organizational activities can carry on as before. These two positions are characterized as “organizational change" and “institutional appropriation". In this paper these competing perspectives are explored by drawing from a case study of a Spanish electricity utility.

AB - This paper is an attempt to contribute to the debate within the accounting literature as to the likely efficacy of environmental accounting. For purposes of exposition, one can simplify and point to two contrasting positions in the literature. The first suggests that organizations can and do change in substantive ways when they respond to the environmental agenda and that environmental accounting is part of the process of enabling these organizational changes. In contrast, the second position posits that organizations will not change in response to environmental demands. Rather, they will change the environmental agenda itself in order to ensure that organizational activities can carry on as before. These two positions are characterized as “organizational change" and “institutional appropriation". In this paper these competing perspectives are explored by drawing from a case study of a Spanish electricity utility.

U2 - 10.1006/cpac.2000.0433

DO - 10.1006/cpac.2000.0433

M3 - Journal article

VL - 12

SP - 269

EP - 292

JO - Critical Perspectives on Accounting

JF - Critical Perspectives on Accounting

SN - 1045-2354

IS - 3

ER -