Work

Collective Entrepreneurship for Accounting and Organizational Change

Year: 2016

Type: preprint

Abstract: This paper seeks to clarify how carbon accountants as collective entrepreneurs contribute to organizational change. It is based on a longitudinal case study using participation observations and semi-structured interviews, as well as secondary data from the case study company. Using the concept of collective entrepreneurship, this research helps elucidate the paradox of embedded agency, whereby new ways of thinking are being created around management accounting change. It especially highlights the collective nature of institutional entrepreneurship, the new role embraced by carbon accountants as change agents and the entrepreneurial work performed collectively to achieve structural change.

Source: SSRN Electronic Journal

Authors: Delphine Gibassier, Hélène Löning, Philippe Naccache

Institutions: Audencia Business School, HEC Paris, TBS Education

Language: English

Topic: Accounting and Organizational Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Climate action, Decent work and economic growth

Open Access status: green

OpenAlex ID: W2584486901

Cites:

Cited by: 1

Related to: 10