Institutional Entrepreneurs or Heterogeneous Networks

OPEN ARCHIVE

Union Jack
Dannebrog

Institutional Entrepreneurs or Heterogeneous Networks

Show full item record

Title: Institutional Entrepreneurs or Heterogeneous Networks
The Emergence of Environmental Management Accounting
Author: Georg, Susse
Abstract: Based on a study of the emergence of EMA as a new managerial domain and of how EMA costs the environment, the paper examines the institutionalisation of EMA. This is accomplished by linking EMA to the broader discourse of economic efficiency. Moreover, the paper contends that the institutionalisation of EMA is supported through the legitimacy it produces for individuals (notably environmental managers) and organizations. Through the use of different metrics, EMA frames the environment in terms of the well known – money – and establishes equivalence between the actions to protect the environment and changes in the bottom line.
URI: http://hdl.handle.net/10398/6688
Date: 2005-01-13

Creative Commons License This work is licensed under a Creative Commons License.

Files Size Format View
wp200415.pdf 53.09Kb PDF View/Open

This item appears in the following Collection(s)

Show full item record