Social and environmental accounting research (SEAR) is an important current of research, that involves relations in society and social, environment and economic systems (Adams, Gray, Owen, 2014). Its orientation had been directed towards studying processes and instruments to account and to disclose to stakeholders and others. About the contribution of SEAR to the emancipatory change, Gray (1993: 21) reminded us of the importance of accounting for the construction of social reality and the need for a cultural change to drive to a better world. We accepted the provocations that one of the founders of SEAR wrote: “If the business and accounting environmental agenda are the only games in town, one can choose to play o not to play” (Gray, 1993: 305) and again...“But such incremental change will mean little without fundamental systemic change. Only a complete change of paradigm is likely to allow humanity to become part of “environment” rather than its exploiter” (Gray, 1993: 307). We are going to move to the analysis using (neo) institutional theory, that just at this moment has been used to better understand organizations and enterprises’ behaviour. Therefore there is an open area of research about the use of (neo) institutional theory for the analysis of networks that arise inside of a territory. This analysis is related to the mechanisms that interact inside of territorial networks that have an interesting impact on developing and spreading SEAR culture too.
TERRITORY ENTITIES PROCESS TO IMPLEMENT SOCIAL AND ENVIRONMENTAL ACCOUNTING AND REPORTING: SOME DRIVERS AND ACTIONS IN THEORY AND PRAXIS
M G Baldarelli
Writing – Original Draft Preparation
2017
Abstract
Social and environmental accounting research (SEAR) is an important current of research, that involves relations in society and social, environment and economic systems (Adams, Gray, Owen, 2014). Its orientation had been directed towards studying processes and instruments to account and to disclose to stakeholders and others. About the contribution of SEAR to the emancipatory change, Gray (1993: 21) reminded us of the importance of accounting for the construction of social reality and the need for a cultural change to drive to a better world. We accepted the provocations that one of the founders of SEAR wrote: “If the business and accounting environmental agenda are the only games in town, one can choose to play o not to play” (Gray, 1993: 305) and again...“But such incremental change will mean little without fundamental systemic change. Only a complete change of paradigm is likely to allow humanity to become part of “environment” rather than its exploiter” (Gray, 1993: 307). We are going to move to the analysis using (neo) institutional theory, that just at this moment has been used to better understand organizations and enterprises’ behaviour. Therefore there is an open area of research about the use of (neo) institutional theory for the analysis of networks that arise inside of a territory. This analysis is related to the mechanisms that interact inside of territorial networks that have an interesting impact on developing and spreading SEAR culture too.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
