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توضیحات

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مشخصات این مقاله :

عنوان مقاله :

Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain

ترجمه فارسی عنوان :

حکومت مندی در حسابداری و پاسخگویی: مطالعه موردی از تعبیه پایداری در یک زنجیره تامین

سال انتشار : 2012

متعلق به مجله یا ژورنال : حسابداری، سازمانها و جامعه (Accounting, Organizations and Society)

فرمت: PDF

تعداد صفحات: 20

شماره پروژه: 2014


چکیده  :

Abstract

This paper examines how the introduction of sustainability accounting has been used by an organization as a means to seek to govern social, economic and environmental issues relating to suppliers. The concept of governmentality and four analytics of government are proposed as a means to examine systematic ways of exercising power and authority. This theoretical framework illuminates the specific rationales and practices of government that enable particular aspirations of reform – such as sustainability – to be constituted. The analysis is informed by the discussion of the implementation of sustainability-orientated regimes of practice in the context of a single supply chain within a major supermarket chain in the UK against the theoretical analytics of government. The paper provides novel empirical insights into how sustainability accounting shaped forms of power, rationales and practices in a supply chain. It explores the extent to which senior decision-takers frame and use sustainability accounting to foster disciplinary effects based ostensibly upon social and environmental goals. These are found in practice to be reformulated primarily according to an economic (rather than social or environmental) regime of practice.


مقدمه این مقاله :

 Introduction

Social and environmental sustainability has developed from a sub-political narrative on unsustainable patterns of consumption into a practice of governing by institutional actors in different contexts (Russell & Thomson, 2009). Such transformation involves the problematization of organizational conduct, as a determining factor, and also the identification of subjects, as necessary actors that embed sustainability into their decision-making processes. One of the main arguments which has been made in support of embedding the interlinking of economic, social and environmental considerations within decision-making, is that it would allow organizations to lay the foundations for effective corporate social, environmental, economic and ethical governance (Owen, Swift, & Hunt, 2001; Unerman & Bennett, 2004; Zadek, Pruzan, & Evans, 1997).
There is widespread acknowledgment and increasing regulation underpinning the notion that business and public sector organizations have environmental and social responsibilities (Gray, Dey, Owen, Evans, & Zadek, 1997; Gray, Owen, & Maunders, 1987; Unerman, Bebbington, & O’Dwyer, 2007). Corporations claim that engaging in sustainability is an important activity (ACCA, 2006; Account- Ability, 2008). Nevertheless little, if any, of this discourse is directed towards the analysis of rationalities and practices that lie behind the embedding of the interlinkin economic, social and environmental  onsiderations. Correspondingly, there seems to have been widespread acceptance within the academic literature about the conditions under which embedding sustainability into corporate decision-making is realized (with the notable exception of Hopwood, Unerman, & Fries, 2010).


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