کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5106885 | 1481693 | 2017 | 23 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
From écobilan to LCA: The elite's institutional work in the creation of an environmental management accounting tool
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کلمات کلیدی
United Nations Environment ProgramADEMEUNEPSETACENArEPAELSAUS EPA - EPA ایالات متحدهUnited States Environmental Protection Agency - آژانس حفاظت از محیط زیست ایالات متحدهLCA - ارزیابی چرخه حیاتLife Cycle Assessment - ارزیابی چرخه عمر یا چرخه حیاتISO - ایزوCreER - باور کنMAI - بیشترSociety of Environmental Toxicology and Chemistry - جامعه سم شناسی و شیمی درمانیInternational Organization for Standardization - سازمان بین المللی استاندارد سازیceRNA - سینهElite - نخبهInstitutional work - کار سازمانی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
![عکس صفحه اول مقاله: From écobilan to LCA: The elite's institutional work in the creation of an environmental management accounting tool From écobilan to LCA: The elite's institutional work in the creation of an environmental management accounting tool](/preview/png/5106885.png)
چکیده انگلیسی
I explore the institutionalization process of an environmental management accounting tool in France. Based on the concept of institutional work, I analyze the role of the French elite in institutionalizing life cycle assessment in France and its consequences. Who are the most influential institutional agents in the construction of environmental management accounting innovations? What work is involved in the creation of environmental management accounting innovations? The study follows the tool historically from the 1990s to 2012, looking at the different phases of institutionalization. This paper not only sheds light on the historical factors leading to an environmental management accounting innovation, but also and more specifically identifies which actors are involved in shaping new accounting techniques and what strategies are advanced for their adoption.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Critical Perspectives on Accounting - Volume 42, January 2017, Pages 36-58
Journal: Critical Perspectives on Accounting - Volume 42, January 2017, Pages 36-58
نویسندگان
Delphine Gibassier,