IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/v22y2009i2p272-297.html
   My bibliography  Save this article

Path dependence and path creation

Author

Listed:
  • Marie‐Andrée Caron
  • Marie‐France B. Turcotte

Abstract

Purpose - This paper aims to analyze so‐called sustainability, corporate social responsibility or citizenship reports, as artefacts of a compromise between an institutional entrepreneur (IE), the Global Reporting Initiative (GRI), and companies. Some companies take on this invitation but to which extent the information they produce as a result corresponds to the ideal promoted by the IE? Design/methodology/approach - A sample of ten reports from Canadian companies were analyzed using a combination of deductive and inductive coding techniques. The discourse and pictures were analyzed to identify whether they represent path creation (adherence to the sustainability ideal) or path dependence (the expression of traditional business interests and practices). Findings - The study findings show that companies adopt the sustainability reporting guideline and ideal promoted by IE, but only partially. Path dependence and path creation are in tension, a condition typical of innovative processes according to the actor network theory (ANT) framework. It suggests that the market for sustainability information is under construction. Originality/value - The value of the paper is that it examines voluntary disclosure of social and environmental performance by companies, using the notion of IE from the neo‐institutionalist theory, as well as the innovation model from the ANT. The originality of the paper also lies in its methodology – particularly the use of a mixed method—including the composition of “poems” with “verses” extracted from the corporate reports.

Suggested Citation

  • Marie‐Andrée Caron & Marie‐France B. Turcotte, 2009. "Path dependence and path creation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(2), pages 272-297, January.
    • Handle: RePEc:eme:aaajpp:v:22:y:2009:i:2:p:272-297
    DOI: 10.1108/09513570910933979
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513570910933979/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513570910933979/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/09513570910933979?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Jill Frances Solomon & Aris Solomon, 2006. "Private social, ethical and environmental disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 564-591, July.
    2. Giacomo Boesso & Kamalesh Kumar, 2007. "Drivers of corporate voluntary disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(2), pages 269-296, April.
    3. Frédérique Déjean & Jean-Pascal Gond & Bernard Leca, 2004. "Measuring the unmeasured : An institutional entrepreneur strategy in an emerging industry," Post-Print halshs-00151270, HAL.
    4. repec:dau:papers:123456789/1478 is not listed on IDEAS
    5. Vanessa Magness, 2006. "Strategic posture, financial performance and environmental disclosure: An empirical test of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 540-563, July.
    6. Hakansson, Hakan & Waluszewski, Alexandra, 2002. "Path dependence: restricting or facilitating technical development?," Journal of Business Research, Elsevier, vol. 55(7), pages 561-570, July.
    7. Lars Hassel & Henrik Nilsson & Siv Nyquist, 2005. "The value relevance of environmental performance," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 41-61.
    8. Yves Levant & Simon Alcouffe & Nicolas Berland, 2008. "Actor-networks and the diffusion of management accounting innovations : a comparative study," Post-Print hal-01682216, HAL.
    9. Delyse Springett, 2005. "Structural limits to sustainable development: managers and progressive agency," International Journal of Innovation and Sustainable Development, Inderscience Enterprises Ltd, vol. 1(1/2), pages 127-152.
    10. Alan Murray & Donald Sinclair & David Power & Rob Gray, 2006. "Do financial markets care about social and environmental disclosure?: Further evidence and exploration from the UK," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(2), pages 228-255, February.
    11. repec:dau:papers:123456789/1094 is not listed on IDEAS
    12. Briers, Michael & Chua, Wai Fong, 2001. "The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 237-269, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Merriam Haffar & Cory Searcy, 2018. "Target‐setting for ecological resilience: Are companies setting environmental sustainability targets in line with planetary thresholds?," Business Strategy and the Environment, Wiley Blackwell, vol. 27(7), pages 1079-1092, November.
    2. Isabel‐María García‐Sánchez & Cristina‐Andrea Araújo‐Bernardo, 2020. "What colour is the corporate social responsibility report? Structural visual rhetoric, impression management strategies, and stakeholder engagement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1117-1142, March.
    3. Marine Agogué & Pascal Le Masson & Douglas K. Robinson, 2012. "Orphan innovation, or when path-creation goes stale: a design framework to characterize path-dependence in real time," Post-Print hal-00707372, HAL.
    4. Anselm Schneider & Erika Meins, 2012. "Two Dimensions of Corporate Sustainability Assessment: Towards a Comprehensive Framework," Business Strategy and the Environment, Wiley Blackwell, vol. 21(4), pages 211-222, May.
    5. Channuntapipat, Charika & Samsonova-Taddei, Anna & Turley, Stuart, 2020. "Variation in sustainability assurance practice: An analysis of accounting versus non-accounting providers," The British Accounting Review, Elsevier, vol. 52(2).
    6. Martina Nannelli & Stefania Oliva, 2021. "The rise of the sharing economy and its relationship with sustainable development. A critical literature review," Working Papers - Business wp2021_03.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
    7. Hall, Jeremy K. & Daneke, Gregory A. & Lenox, Michael J., 2010. "Sustainable development and entrepreneurship: Past contributions and future directions," Journal of Business Venturing, Elsevier, vol. 25(5), pages 439-448, September.
    8. Modell, Sven & Vinnari, Eija & Lukka, Kari, 2017. "On the virtues and vices of combining theories: The case of institutional and actor-network theories in accounting research," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 62-78.
    9. Abeer Hassan & Ahmed A. Elamer & Suman Lodh & Lee Roberts & Monomita Nandy, 2021. "The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1231-1240, July.
    10. Giacomo Manetti & Carmela Nitti & Marco Bellucci, 2022. "The accountability of Search and Rescue NGOs," Working Papers - Business wp2022_02.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
    11. S. Prakash Sethi & Terrence F. Martell & Mert Demir, 2017. "Enhancing the Role and Effectiveness of Corporate Social Responsibility (CSR) Reports: The Missing Element of Content Verification and Integrity Assurance," Journal of Business Ethics, Springer, vol. 144(1), pages 59-82, August.
    12. repec:hal:wpaper:hal-00707372 is not listed on IDEAS
    13. Jane Davison & Samantha Warren, 2009. "Imag[in]ing accounting and accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 845-857, July.
    14. repec:frz:wpmmos:wp2021_02.rdf is not listed on IDEAS

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. David Owen, 2008. "Chronicles of wasted time?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 240-267, February.
    2. Concetta Carnevale & Maria Mazzuca & Sergio Venturini, 2012. "Corporate Social Reporting in European Banks: The Effects on a Firm's Market Value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(3), pages 159-177, May.
    3. Yousef Alwardat, 2019. "Disclosure Quality and its Impact on Financial Reporting Quality, Audit Quality, and Investors’ Perceptions of the Quality of Financial Reporting: A Literature Review," Accounting and Finance Research, Sciedu Press, vol. 8(3), pages 201-201, August.
    4. Slack, Richard & Tsalavoutas, Ioannis, 2018. "Integrated reporting decision usefulness: Mainstream equity market views," Accounting forum, Elsevier, vol. 42(2), pages 184-198.
    5. Chiara Mio & Andrea Venturelli, 2013. "Non‐financial Information About Sustainable Development and Environmental Policy in the Annual Reports of Listed Companies: Evidence from Italy and the UK," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(6), pages 340-358, November.
    6. Wong, Jin Boon & Zhang, Qin, 2022. "Stock market reactions to adverse ESG disclosure via media channels," The British Accounting Review, Elsevier, vol. 54(1).
    7. David Emsley, 2008. "Different interpretations of a “fixed” concept," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 375-397, March.
    8. Renato Camodeca & Alex Almici & Umberto Sagliaschi, 2018. "Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach," Sustainability, MDPI, vol. 10(12), pages 1-34, November.
    9. Teresa Eugénio & Isabel Costa Lourenço & Ana Isabel Morais, 2010. "Recent developments in social and environmental accounting research," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(2), pages 286-305, June.
    10. Haiqing Hu & Chun-Ping Chang & Minyi Dong & Wei-Na Meng & Yu Hao, 2018. "Does environmental information disclosure affect the performance of energy-intensive firms’ borrowing ability? Evidence from China," Energy & Environment, , vol. 29(5), pages 685-705, August.
    11. Campbell, David & Slack, Richard, 2011. "Environmental disclosure and environmental risk: Sceptical attitudes of UK sell-side bank analysts," The British Accounting Review, Elsevier, vol. 43(1), pages 54-64.
    12. Sylvie Berthelot & Michel Coulmont & Vanessa Serret, 2012. "Do Investors Value Sustainability Reports? A Canadian Study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(6), pages 355-363, November.
    13. Thomas Thijssens & Laury Bollen & Harold Hassink, 2015. "Secondary Stakeholder Influence on CSR Disclosure: An Application of Stakeholder Salience Theory," Journal of Business Ethics, Springer, vol. 132(4), pages 873-891, December.
    14. Benjamin Dreveton & Sébastien Rocher, 2009. "The success story of a ‘successful?' management device," Post-Print halshs-00479810, HAL.
    15. Sophie Hoozée & Falconer Mitchell, 2018. "Who Influences the Design of Management Accounting Systems? An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 28(3), pages 374-390, September.
    16. Holm, Claus & Rikhardsson, Pall, 2006. "Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions?," Financial Reporting Research Group Working Papers R-2006-02, University of Aarhus, Aarhus School of Business, Department of Business Studies.
    17. Daniela Ruggeri & Carmela Rizza, 2017. "Accounting information system innovation in interfirm relationships," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 203-225, May.
    18. X. Meng & S. Zeng & C. Tam, 2013. "From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China," Journal of Business Ethics, Springer, vol. 116(1), pages 217-232, August.
    19. Halil Emre Akbaş & Seda Canikli, 2018. "Determinants of Voluntary Greenhouse Gas Emission Disclosure: An Empirical Investigation on Turkish Firms," Sustainability, MDPI, vol. 11(1), pages 1-24, December.
    20. Isabel María García‐Sánchez & María‐Elena Gómez‐Miranda & Fátima David & Lazaro Rodríguez‐Ariza, 2019. "Analyst coverage and forecast accuracy when CSR reports improve stakeholder engagement: The Global Reporting Initiative‐International Finance Corporation disclosure strategy," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1392-1406, November.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:v:22:y:2009:i:2:p:272-297. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.