Path dependence and path creation: Framing the extra-financial information market for a sustainable trajectory

Accounting, Auditing and Accountability Journal

Volumn 22, Issue 2, 2009, Pages 272-297

  Caron, Marie Andrée ^a   Turcotte, Marie France B ^a  

^a UNIVERSITÉ DU QUÉBEC À MONTRÉAL   (Canada)

Author keywords

Corporate social responsibility; Disclosure; Entrepreneurs; Sustainable development

Indexed keywords

EID: 70349237681     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570910933979     Document Type: Article

References (76)

1. Alcouffe, S., Berland, N. and Levant, Y. (2008), Actor-networks and the diffusion of management accounting innovations: a comparative study, Management Accounting Research, Vol. 19, No.1, pp. 1-17.
2. Ashforth, B.E. and Gibbs, B.W. (1990), The double-edge of organizational legitimation, Organization Science, Vol. 1, No.2, pp. 177-94.
3. Ball, A. (2005), Environmental accounting and change in UK local government, Accounting, Auditing & Accountability Journal, Vol. 18, No.3, pp. 346-73.
4. Bertels, S. and Vredenburg, H. (2004), Broadening the notion of governance from the organisation to the domain: a study of municipal water systems in Canada, The Journal of Corporate Citizenship, Vol. 15, pp. 33-47.
5. Boesco, G. and Kumar, K. (2007), Drivers of corporate voluntary disclosure: a framework and empirical evidence from Italy and the United States, Accounting, Auditing & Accountability Journal, Vol. 20, No.2, pp. 269-96.
6. Briers, M. and Chua, W.F. (2001), The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing, Accounting, Organization and Society, Vol. 26, No.3, pp. 237-69.
7. Callon, M. (1986), Some elements of a sociology of translation: domestication of the scallops and the fisherman of St Brieux Bay, Law, J. (Ed.), Power, Action and Belief: A New Sociology of Knowledge?, pp. 196-229, Routledge and Kegan Paul, London.
8. Callon, M. and Muniesa, F. (2005), Economic markets as calculative collective devices, Organization Studies, Vol. 26, No.8, pp. 1229-50.
9. Cashore, B. (2002), Legitimacy and the privatization of environmental governance, Governance - An International Journal of Policy and Administration, Vol. 15, No.4, pp. 503-29.
10. Castro, N.R. and Chousa, J.P. (2006), An integrated framework for the financial analysis of sustainability, Business Strategy and the Environment, Vol. 15, pp. 322-33.
11. Child, J., Lu, Y. and Tasi, T. (2007), Institutional entrepreneurship in building an environmental protection system for the Peoples' Republic of China, Organizations Studies, Vol. 28, No.7, pp. 1013-34.
12. Clegg, S. (1989), Frameworks of Power, Sage Publications, Beverly Hills, CA.
13. Cormier, D. and Magnan, M. (2005), Gerald Feltham: l'information comptable vue dans une perspective économique, Colasse, B. (Ed.), Les grands auteurs en comptabilité, pp. 240-53, EMS, Paris.
14. Creswell, J.W. (2003), Research Design: Qualitative, Quantitative and Mixed Approaches, Sage Publications, Beverly Hills, CA, 2nd ed.
15. De Bellefeuille, S. and Turcotte, M.-F. (2005), Le code de conduite de Gildan Inc. - Chronique d'une firme du textile aux prises avec les nouveaux mouvements sociaux économiques, Responsabilité sociale et environnementale de l'entreprise, pp. 27-45, Presses de l'Université du Québec, Montreal.
16. Deegan, C. (2002), Introduction - the legitimizing effect of social and environmental disclosures - a theoretical foundation, Accounting, Auditing & Accountability Journal, Vol. 15, No.3, pp. 282-311.
17. Déjean, F., Gond, J.-P. and Leca, B. (2004), Measuring the unmeasured: an institutional entrepreneur strategy in an emerging industry, Human Relations, Vol. 57, No.6, pp. 741-64.
18. den Hond, F. and de Bakker, F. (2007), Ideologically motivated activism: how activist groups influence corporate social change, Academy of Management Review, Vol. 32, No.3, pp. 901-45.
19. DiMaggio, P.J. (1988), Interest and agency in institutional theory, Zucker, L. (Ed.), Institutional Patterns and Organizations, pp. 3-22, Ballinger, Cambridge, MA.
20. Dorado, S. (2005), Institutional entrepreneurship, partaking, and convening, Organizations Studies, Vol. 26, No.3, pp. 383-413.
21. Feltham, G.A. (1968), The value of information, The Accounting Review, No.October, pp. 684-96.
22. Frenkel, S.J. and Scott, D. (2002), Compliance, collaboration, and codes of labor practice: the Adidas connection, California Management Review, Vol. 45, No.1, pp. 29-49.
23. Gabriel, P. and Gabriel, P. (2004), Diffusion du sustainability dans le monde des affaires, un schéma conventionnel, Revue Française de Gestion, Vol. 30, No.152, pp. 199-213.
24. Garud, R. and Karnøe, P. (2001), Path creation as a process of mindful deviation, Garud, R., Karnøe, P. (Eds.), Path Dependence and Creation, pp. 1-38, Lawrence Earlbaum Associates, New York, NY.
25. Garud, R., Hardy, C. and Maguire, S. (2007), Institutional entrepreneurship as embedded agency: an introduction to the special issue, Organization Studies, Vol. 28, No.7, pp. 957-69.
26. Gendron, C. (2004), Le commerce équitable: un nouveau mouvement social économique au cœur d'une autre mondialisation, Favreau, L., Larose, G., Fall, A.S. (Eds.), Altermondialisation, économie et coopération internationale, pp. 158-83, PUQ, co-edited with Éditions Karthala, Montreal.
27. Gray, R.H. (2006), Social, environmental and sustainability reporting and organizational value creation? Whose value? Whose creation?, Accounting, Auditing & Accountability Journal, Vol. 19, No.6, pp. 793-819.
28. Gray, R.H. and Milne, M. (2004), Towards reporting on the triple bottom line: mirages, methods and myths, Henriques, A., Richardson, J. (Eds.), The Triple Bottom Line: Does It All Add Up?, pp. 70-80, Earthscan, London.
29. Gray, R.H., Kouhy, R. and Lavers, S. (1995), Corporate social and environmental reporting - a review of the literature and longitudinal study of UK disclosure, Accounting, Auditing & Accountability Journal, Vol. 8, No.2, pp. 47-77.
30. GRI (2002), Global Reporting Initiative, Sustainability Reporting Guidelines, GRI, Boston, MA.
31. GRI (2006), Sustainability reporting guidelines, available at: www.globalreporting.org.
32. Guthrie, J. and Boedker, C. (2006), Perspectives on new models of business reporting: a reflective note, Accounting, Auditing, & Accountability, Vol. 19, No.6, pp. 785-92.
33. Håkansson, H. and Waluszewski, A. (2002), Path dependence: restricting or facilitating technical development?, Journal of Business Research, Vol. 55, No.7, pp. 561-70.
34. Hassel, L., Nilsson, H. and Nyquist, A.S. (2005), The value relevance of environmental performance, European Accounting Review, Vol. 14, No.1, pp. 41-61.
35. Hoffman, A.J., Gillespie, J.J., Moore, D.A., Wade-Benzoni, K.A., Thompson, L.L. and Bazerman, M.H. (1999), A mixed-motive perspective on the economics versus environment debate, The American Behavioral Scientist, Vol. 42, No.8, pp. 1254-76.
36. Irvine, P. (2005), The first poem of the financial year, Accounting, Auditing & Accountability Journal, Vol. 18, No.3, p. 443.
37. Jenkins, H. and Yakovleva, N. (2006), Corporate social responsibility in the mining industry: exploring trends in social and environmental disclosure, Journal of Cleaner Production, Vol. 14, No.3-4, pp. 271-84.
38. Kolk, A. (2003), Trends in sustainability reporting by the Fortune Global 250, Business Strategy and the Environment, Vol. 12, No.5, pp. 279-91.
39. Labelle, F. (2005), La PSO (Performance sociale organisationnelle) comme convention sociale entre l'entreprise et son milieu: le cas d'Alcan au Saguenay-Lac-Saint-Jean, doctoral thesis, Université du Québec à Montréal, Montreal.
40. Laine, M. (2005), Meaning of the term 'sustainable development' in Finnish corporate disclosures, Accounting Forum, Vol. 29, No.4, pp. 395-413.
41. Latour, B. (1987), Science in Action: How to Follow Scientists and Engineers through Society, Open University Press, Milton Keynes.
42. Latour, B. (1991), Technology is society made durable, Law, J. (Ed.), A Sociology of Monsters: Essays on Power, Technology and Domination, Routledge, London.
43. Lawrence, T.B. and Phillips, N. (2004), From Moby Dick to Free Willy: macro-cultural discourse and institutional entrepreneurship in emerging institutional fields, Organization, Vol. 11, No.5, pp. 689-712.
44. Lundholm, R. and Van Winkle, M. (2006), Motives for disclosure and non-disclosure: a framework and review of the evidence, Accounting and Business Research, International Accounting Policy Forum, pp. 43-8.
45. Magness, V. (2006), Strategic posture, financial performance and environmental disclosure: an empirical test of legitimacy theory, Accounting, Auditing & Accountability Journal, Vol. 19, No.4, pp. 540-63.
46. Maguire, S. and Hardy, C. (2006), The emergence of new global institutions: a discursive perspective, Organization Studies, Vol. 27, No.1, pp. 7-29.
47. Maguire, S., Hardy, C. and Lawrence, T.B. (2004), Institutional entrepreneurship in emerging fields: HIV/AIDS treatment advocacy in Canada, Academy of Management Journal, Vol. 47, No.5, pp. 657-79.
48. Manheim, J.B. (2001), The Death of a Thousand Cuts: Corporate Campaigns and the Attack on the Corporation, Lawrence Erlbaum Associates Publishers, Mahwah, NJ.
49. Miles, M.B. and Huberman, A.M. (2003), Analyse des données qualitatives, De Boeck University, Leuven, 2nd ed.
50. Mobus, J.L. (2005), Mandatory environmental disclosures in a legitimacy theory context, Accounting, Auditing & Accountability Journal, Vol. 18, No.4, pp. 492-517.
51. Morhardt, J.E., Baird, S. and Freeman, K. (2002), Scoring corporate environmental and sustainability reports using GRI 2000, ISO 14031 and other criteria, Corporate Social Responsibility and Environmental Management, Vol. 9, No.4, pp. 215-33.
52. Murray, A., Sinclair, D., Power, D. and Gray, R.H. (2006), Do financial markets care about social and environmental disclosure? Further evidence and exploration from the UK, Accounting, Auditing & Accountability Journal, Vol. 19, No.2, pp. 228-55.
53. O'Dwyer, B. (2003), Conceptions of corporate social responsibility: the nature of managerial capture, Accounting, Auditing & Accountability Journal, Vol. 16, No.4, pp. 523-57.
54. Ohlsson, C., Tengblad, S., de Bakker, F., den Hond, F. and Turcotte, M.-F. (2007), Corporate social responsibility: a three country comparative study of the evolution of a corporate discourse over time, Managing Corporate Social Responsibility in Action, pp. 53-76, Ashgate, Aldershot.
55. Oliver, C. (1992), The antecedents of deinstitutionalization, Organizations Studies, Vol. 13, No.4, pp. 563-88.
56. O'Rourke, D. (2004), Community-driven Regulation, MIT Press, Cambridge, MA.
57. Parker, L.D. (2005), Social and environmental accountability research: a view from the commentary box, Accounting, Auditing & Accountability Journal, Vol. 18, No.6, pp. 842-60.
58. Perrini, F. (2005), Building a European portrait of corporate social responsibility reporting, European Management Journal, Vol. 23, No.6, pp. 611-27.
59. Ramiller, N.C. (2005), Applying the sociology of translation to a system project in a lagging enterprise, Journal of Information Technology Theory and Application, Vol. 7, No.1, pp. 51-76.
60. Reid, G.C. (2005), Three poems on organization, control and exchange, Accounting, Auditing & Accountability Journal, Vol. 18, No.6, pp. 885-8.
61. Sandström, J. (2005), Extending the discourse in research on corporate sustainability, International Journal of Innovation and Sustainable Development, Vol. 1, No.1/2, pp. 153-67.
62. Schuster, P. and O'Connell, V. (2006), The trend toward voluntary corporate disclosures, Management Accounting Quarterly, Vol. 7, No.2, pp. 1-9.
63. Seal, W. (2003), Modernity, modernization and the deinstitutionalization of incremental budgeting in local government, Financial Accountability and Management, Vol. 19, No.2, pp. 93-116.
64. Sharma, S. and Henriques, I. (2005), Stakeholder influences on sustainability practices in the Canadian forest product industry, Strategic Management Journal, Vol. 26, No.2, pp. 159-81.
65. Silverman, D. (2006), Interpreting Qualitative Data: Methods for Analysing Talk, Text and Interaction, Sage Publications, Beverly Hills, CA, 3rd ed.
66. Skaerbaerk, P. and Melander, P. (2004), The politics of the changing forms of accounting: a field study of strategy translation in a Danish government-owned company under privatisation, Accounting, Auditing & Accountability Journal, Vol. 17, No.1, pp. 17-40.
67. Solomon, A. and Lewis, L.A. (2002), Incentives and disincentives for corporate environmental disclosure, Business Strategy and the Environment, Vol. 11, No.3, pp. 154-69.
68. Solomon, A. and Solomon, J.F. (2006), Private social, ethical and environmental disclosure, Accounting, Auditing & Accountability Journal, Vol. 19, No.4, pp. 564-91.
69. Springett, D. (2005), Structural limits to sustainable development: managers and progressive agency, International Journal of Innovation and Sustainable Development, Vol. 1, No.1/2, pp. 127-52.
70. Stack, M. and Gartland, M.P. (2003), Path creation, path dependency, and alternative theories of the firm, Journal of Economic Issues, Vol. XXXVII, No.2, pp. 487-94.
71. Stratos (2003), Building confidence: corporate sustainability reporting in Canada, Stratos in collaboration with Alan Willis & Associates, available at: www.stratos-sts.com.
72. Thiétart, R.A. (2007), Méthodes de recherche en management, Dunod, Paris, 3rd ed.
73. Turcotte, M.F., de Bellefeuille, S. and den Hond, F. (2007), Guildan Inc.: influencing corporate governance in the textile sector, The Journal of Corporate Citizenship, Vol. 27, No.1-2, pp. 23-36.
74. Van Wijk, J., de Bakker, F.G.A., den Hond, F. and Elfring, T. (2005), Designated institutional entrepreneurship in a field under challenge: theorization strategies in the Dutch tour operating industry, paper presented at the 21st EGOS Colloquium, Berlin.
75. Walsham, G. and Sahay, S. (1999), GIS for district-level administration in India: problems and opportunities, MIS Quarterly, Vol. 23, No.1, pp. 39-66.
76. Yongvanich, K. and Guthrie, J. (2007), Legitimation strategies in Australian mining extended performance reporting, Journal of HRC: Human Resource Costing & Accounting, Vol. 11, No.3, pp. 156-77.