The institutionalisation of unaccountability: Loading the dice of Corporate Social Responsibility discourse

Accounting, Organizations and Society

Volumn 36, Issue 6, 2011, Pages 327-343

  Archel, Pablo ^a   Husillos, Javier ^a   Spence, Crawford ^b  

^a PUBLIC UNIVERSITY OF NAVARRE   (Spain)

^b UNITED ARAB EMIRATES UNIVERSITY   (United Arab Emirates)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 80054089029     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2011.06.003     Document Type: Article

References (93)

1. Adams C.A. The ethical, social and environmental reporting-performance portrayal gap. Accounting, Auditing and Accountability Journal 2004, 17(5):731-757.
2. Albareda L., Lozano J., Tencati A., Midttun A., Perrini F. The changing role of governments in corporate social responsibility: Drivers and responses. Business Ethics: A European Review 2008, 17(4):347-362.
3. Albareda L., Lozano J., Ysa T. Public policies on corporate social responsibility: The role of Governments in Europe. Journal of Business Ethics 2007, 74:391-407.
4. Alonso, L. E. (2005). El trabajo y su futuro en España a la luz del Estatuto de los Trabajadores. In: S. Ruesga, F. Valdés Dal-Ré, & J. M. Zufiaur (Eds.), Transformaciones laborales en España. A XXV años de la promulgación del Estatuto de los Trabajadores. Madrid: Ministerio de Trabajo y Asuntos Sociales, 53-85.
5. Badiou A. The communist hypothesis. New Left Review 2008, 49:29-42.
6. Bakan J. The corporation: The pathological pursuit of profit and power 2004, Constable, London.
7. Baum J.A.C., Oliver C. Institutional linkages and organisational mortality. Administrative Science Quarterly 1991, 36(2):187-218.
8. Beckert J. Agency, entrepreneurs, and institutional change: The role of strategic choice and institutionalized practices in organisations. Organization Studies 1999, 20(5):777-799.
9. Berg B.L. Qualitative research methods for the social science 2009, Pearson, Boston.
10. Bourdieu P. Ce que parler veut dire 1982, Fayard, Paris.
11. Bourdieu P. La misère du monde 1993, Editions du Seuil, Paris.
12. Bourdieu P. Langage et pouvoir symbolique 2001, Fayard, Paris.
13. Cantó-Milà N., Lozano J. The Spanish discourse on corporate social responsibility. Journal of Business Ethics 2009, 87:157-171.
14. Cleaver H. Reading capital politically 2000, AntiTheses, Leeds, UK.
15. Cooper D.J., Ezzamel M., Willmott H. Examining 'Institutionalisation': A critical theoretic perspective. The sage handbook of organisational institutionalism 2008, 673-701. Sage, London. R. Greenwood, C. Oliver, K. Sahlin, R. Suddaby (Eds.).
16. Corporate Watch (2006): What́s wrong with CSR? Corporate Watch Report 2006. http://www.corporatewatch.org.
17. Criado I., Fernández M., Husillos F.J., Larrinaga C. Compliance with mandatory environmental reporting in financial statements: The case of Spain (2001-2003). Journal of Business Ethics 2008, 79(3):245-262.
18. Day R.J.F. From hegemony to affinity: The political logic of the newest social movements. Cultural Studies 2004, 18(5):716-748.
19. Devinney, T.M. (2009). Is the socially responsible corporation a myth? The good, the bad and the ugly corporate social responsibility. Academy of Management Perspectives, May, 44-56.
20. DiMaggio P.J. Interest and agency in institutional theory. Institutional patterns and organisations 1988, 3-32. Ballinger, Cambridge, MA. L. Zucker (Ed.).
21. DiMaggio P.J., Powell W.W. The new institutionalism in organisational analysis 1991, University of Chicago Press, Chicago.
22. DLCSR (Draft of law on CSR.) (2002) Responsabilidad Social de las Empresas: Boletin Oficial de las Cortes Generales, Congreso de los Diputados, VII Legislatura, Serie B, Num. 235-1, 10 de Mayo de 2002.
23. DLSE (Draft law on Sustainable Economy) (2010). Proyecto de ley de economía sostenible. http://www.economiasostenible.gob.es/wp-content/uploads/2010/03/01_proyecto_ley_economia_sostenible.pdf.
24. Doane, D. (2005). The myth of CSR. Stanford Social Innovation Review, Fall, 23-29.
25. European Commission (EC) (2001). Green paper: Promoting a European framework for corporate social responsibility. COM (2001) 366-final. Brussels.
26. FER (Forum of Experts Report) (2008). " Informe del Foro de Expertos en responsabilidad social de las empresas" In Ministerio de Trabajo y Asuntos Sociales (Ed.), Responsabilidad Social de las Empresas, (pp. 21-60). Madrid.
27. Ferguson J.R. Analysing accounting discourse: Avoiding the fallacy of internalism. Accounting. Auditing and Accountability 2007, 20(6):912-934.
28. Fernandez J.L., Melé D. From a Paternalistic Past to sustainable Companies. Corporate social responsibility across Europe 2005, 289-302. Springer, Berlin. A. Habisch, J. Jonker, M. Wegner, R. Schmidpeter (Eds.).
29. Fligstein N. Social skill and institutional theory. American Behavioral Scientist 1997, 40(4):397-405.
30. Fuentes Quintana E. De los Pactos de la Moncloa a la entrada en la Comunidad Económica Europea (1977-1986). Información Comercial Española 2005, 826:39-71.
31. Grant D., Iedema R., Oswick C. Discourse and critical management studies. The Oxford handbook of critical management studies 2009, 213-231. Oxford, London. M. Alvesson, T. Bridgman, H. Willmott (Eds.).
32. Gray R.H. Social, environmental and sustainability reporting and organisational value creation? Whose value? Whose creation?. Accounting, Auditing and Accountability Journal 2006, 19(6):793-819.
33. Gray R.H. Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?. Accounting and Business Research 2006, 36(4):65-88.
34. Gray R.H. Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organisations and Society 2010, 35:47-62.
35. Greenwood R., Suddaby R. Institutional entrepreneurship in mature fields: the big five accounting firms. Academy of Management Journal 2006, 49(1):27-48.
36. Habisch A.J., Jonker J., Wegner M., Schmidpeter R. Corporate social responsibility across Europe 2005, Berlin, Springer.
37. Hanlon G. 'Re-thinking Corporate social responsibility and the role of the firm: On the denial of politics'. The Oxford handbook of corporate social responsibility 2008, 156-172. Oxford University Press, Oxford. A. Crane, A. McWilliams, D. Matten, J. Moon, D.S. Siegel (Eds.).
38. Hardt M., Negri A. Multitude 2005, Penguin, London, UK.
39. Hardy C., Maguire S. Institutional entrepreneurship. The sage handbook of organizational institutionalism 2008, 198-217. Sage, London. R. Greenwood, C. Oliver, K. Sahlin, R. Suddaby (Eds.).
40. Hoffman A. Institutional evolution and change: Environmentalism and the US chemical industry. Academy of Management Journal 1999, 42(4):351-371.
41. Huberman M.A., Miles M.B. Data management and analysis methods. Handbook of Qualitative Research 1994, 428-445. Sage, Thousand Oaks, CA. N. Denzin, Y.S. Linclon (Eds.).
42. Khan F.R., Kamal A., Munir K.A., Willmott H. A dark side of institutional entrepreneurship: Soccer balls, child labour and postcolonial impoverishment. Organization Studies 2007, 28(7):1055-1077.
43. KPMG (2008). International survey of corporate responsibility reporting. http://www.kpmg.com.
44. KPMG (2010a). Los directores de RSC de las empresas del IBEX 35 opinan. http://www.kpmg.es.
45. KPMG (2010b). Corporate sustainability: A progress report KPMG's research preview. http://www.kpmg.com.
46. Laclau E. On Populist Reason 2005, Verso, London.
47. Laclau E., Mouffe C. Hegemony and socialist strategy 1985, Verso, London.
48. Laine M. Meanings of the term " sustainable development" in finnish corporate disclosures. Accounting Forum 2005, 29:395-413.
49. Larrinaga C. Sustainability reporting: Insights from neo-institutional theory. Sustainability 2007, 150-167. Routledge, Accounting and Accountability, London. J. Unerman, J. Bebbington, B. O'Dwyer (Eds.).
50. Larrinaga C., Carrasco F., Correa C., Llena F., Moneva J.M. Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. The European Accounting Review 2002, 11(4):723-740.
51. Lawrence T.B. Institutional strategy. Journal of Management 1999, 25(2):161-188.
52. Levy D.L. Environmental management as political sustainability. Organization and Environment 1997, 10(2):126-147.
53. Levy D.L. Business and the evolution of the climate regime: The dynamics of corporate strategies. The business of global environmental governance 2005, 74-104. MIT Press, Massachusetts. D. Levy, P.J. Newell (Eds.).
54. Levy D.L., Scully M. The institutional entrepreneur as modern prince: The strategic face of power in contested fields. Organization Studies 2007, 28:971-991.
55. Levy D.L., Egan D. A neo-gramscian approach to corporate political strategy: Conflict and accommodation in the climate change negotiations. Journal of Management Studies 2003, 40(4):803-829.
56. Levy D.L., Newell P.J. The business of global environmental governance 2005, Massachusetts, MIT Press.
57. Lozano J.M., Albareda L., Ysa T. Governments and corporate social responsibility: Public policies beyond regulation and voluntary compliance 2008, Palgrave Macmillan, UK.
58. Madden, M., Saxton, J., & Vitaly, C. H. (2008). Review and development of the code of good governance: a research report into the awareness, impact and success of the code of good governance. http://www.ncvo-vol.org.uk/uploadedFiles/NCVO/Publications/Publications_Catalogue/Trustee_and_Governance/Review%20of%20Code%20of%20Good%20Governance.pdf.
59. McElroy B.W., Dirsmith M.W. The processual ordering of mental health care: The dramaturgical styles of contending political factions. Studies in Symbolic Interaction 2007, 29:117-151.
60. Meyer R.E., Höllerer M.A. Meaning structures in a contested field: a topographic map of shareholder value in Austria. Academy of Management Journal 2010, 53(6):1241-1262.
61. Meyer, R.E & Höllerer, M.A. (working paper), Peaceful coexistence, temporary truce or combat of competing institutional logics? University of Vienna.
62. Meyer J.W., Rowan B. Institutionalized organisation: Formal structure as myth and ceremony. American Journal of Sociology 1977, 83(2):340-363.
63. Moneva M., Archel P., Correa C. GRI and the camouflaging of corporate unsustainability. Accounting Forum 2006, 30:121-137.
64. Negt O. L'espace public oppositionnel aujourd'hui. Multitudes 2009, 39:190-195.
65. Ngai-Ling, S. (2009). Wal-martization and CSR-ization in developing countries. In P. Utting & J. C. Marques (Eds.), Corporate social responsibility and regulatory governance: Towards inclusive development? (pp. 50-76). London: Palgrave Macmillan Publishers, England.
66. Oakes L.S., Townley B., Cooper D.J. Business planning as strategy: Language and control in a changing institutional field. Administrative Science Quarterly 1998, 43(2):257-292.
67. O'Dwyer B. Conceptions of corporate social responsibility: The nature or managerial capture. Accounting Auditing and Accountability Journal 2003, 16(4):523-557.
68. O'Dwyer B. Qualitative data analysis: Illuminating a process for transforming a 'messy' but 'attractive' 'nuisance'. The real life guide to accounting research: A behind-the-scenes view of using qualitative research methods 2004, Elsevier, Amsterdam. C. Humphrey, W. Lee (Eds.).
69. Oliver C. The collective strategy framework: an application to competing predictions of isomorphism. Administrative Science Quarterly 1988, 33(4):543-561.
70. Oliver C. Strategic responses to institutional processes. Academy of Management Review 1991, 16(1):145-179.
71. Oliver C. Network relations and loss of organisational autonomy. Human Relations 1991, 44(9):943-960.
72. Oliver C., Holzinger I. The effectiveness of strategic political management: A dynamic capabilities framework. Academy of Management Review 2008, 33(2):496-520.
73. Orton J.D., Weick K.E. Loosely coupled systems: A reconceptualization. Academy of Management Review 1990, 15(2):203-223.
74. Owen D., Swift A., Humphrey C., Bowerman M. The new social audits: Accountability, managerial capture or the agenda social champions?. The European Accounting Review 2000, 9(1):81-98.
75. Patton M.Q. Qualitative evaluation and research methods 2002, Sage, California. Third Edition.
76. Phillips N., Malhotra N. Taking social construction seriously: Extending the discursive approach in institutional theory. The Sage Handbook of Organizational Institutionalism 2008, 702-720. Sage, London. R. Greenwood, C. Oliver, K. Sahlin, R. Suddaby (Eds.).
77. Prieto-Carron M., Lund-Thomsen A., Chan A., Muro A., Bhusan C. Critical perspectives on CSR and development: What we know, what we dońt know, and what we need to know. International Affairs 2006, 82:977-987.
78. PSCR (Parliamentary Sub-commission Report) (2007). Informe del congreso de los diputados para potenciar y promover la responsabilidad social de las empresas. Madrid: Ministerio de Trabajo y Asuntos Sociales.
79. Real Decreto 221/2008 (2008). Por el que se crea y regula el Consejo Estatal de Responsabilidad Social de las Empresas. Boletín Oficial del Estado, Num.52, de 29 de Febrero de 2008.
80. RSDR (Roundtable on Social Dialogue Report) (2008). La responsabilidad social de las empresas. Diálogo social. Madrid: Ministerio de Trabajo y Asuntos Sociales.
81. Scott W.R. Institutions and organisations 1995, Sage, Beverly Hills, CA.
82. Seo M., Creed D. Institutional contradictions, praxis, and institutional change: A dialectical perspective. Academy of Management Review 2002, 27(2):222-247.
83. Shamir R. The de-radicalisation of corporate social responsibility. Critical Sociology 2004, 30(3):669-689.
84. Sherer P.D., Lee K. Institutional change in large law firms: A resource dependency and institutional perspective. Academy of Management Journal 2002, 45(1):102-119.
85. Spence C. Social and environmental reporting and hegemonic discourse. Accounting Auditing and Accountability Journal 2007, 20(6):855-882.
86. Springett D. Business conceptions of sustainable development: A perspective from critical theory. Business Strategy and the Environment 2003, 12:71-86.
87. Sturdy A., Clark T., Fincham R., Handley K. Re-thinking the role of management consultants as disseminators of business knowledge - knowledge flows, directions and conditions in consulting projects. The evolution of business knowledge 2008, Oxford, Oxford University Press. H. Scarbrough (Ed.).
88. Tregidga H.M., Milne M.J. From sustainable management to sustainable development: A longitudinal analysis of a leading New Zealand environmental reporter. Business Strategy and the Environment 2006, 15(4):219-241.
89. Utting, P. & Marques, C. (2009). The Intellectual Crisis of CSR. In P. Utting & J. C. Marques (Eds.), Corporate social responsibility and regulatory governance: Towards inclusive development? (pp. 1-25). London: Palgrave Macmillan Publishers.
90. Watkins S. Shifting sands. New Left Review 2010, 61:5-27.
91. World Business Council for Sustainable Development, WBCSD (2007). Annual Review.
92. Žižek S. How to begin from the beginning. New Left Review 2009, 57:43-55.
93. Žižek S. First as tragedy, then as farce 2009, Verso, London.