IDEAS home Printed from https://ideas.repec.org/a/sae/globus/v23y2022i2p287-312.html
   My bibliography  Save this article

Multilevel Influence of Routine Redesigning, Legitimacy and Functional Affordance on Sustainability Accounting: Mediating Role of Organizational Sense-making

Author

Listed:
  • Hadi Al-Abrrow
  • Jaber Ali
  • Alhamzah Alnoor

Abstract

This study focusses on adopting a multi-level model for the organizational context within work groups and a functional perspective for socially responsible behaviours. This study developed a multi-level model for sustainable accounting practices within the work environment and tested it to illustrate some of the reasons that make organizations voluntarily participate in the green environmental behaviour. The quantitative (questionnaire survey) design was used to gather data from included 313 company workers in Iraq who were organized into 60 work groups. The results show that it was revealed that routine redesigning, legitimacy and functional affordance are related to sustainable accounting practices within the work environment for the leaders and members of the work groups. Furthermore, there was a direct relationship between routine redesigning, legitimacy, and functional affordance and sustainable accounting practices in addition to a mediation-mediated relationship by organizational sense-making within work groups. Theoretical effects and the revealed results highlighted psychological, social and organizational conditions that determine the sustainable work practices, and it was recommended that organizations should facilitate their social responsibility and environmental sustainability.

Suggested Citation

  • Hadi Al-Abrrow & Jaber Ali & Alhamzah Alnoor, 2022. "Multilevel Influence of Routine Redesigning, Legitimacy and Functional Affordance on Sustainability Accounting: Mediating Role of Organizational Sense-making," Global Business Review, International Management Institute, vol. 23(2), pages 287-312, April.
    • Handle: RePEc:sae:globus:v:23:y:2022:i:2:p:287-312
    DOI: 10.1177/0972150919869726
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1177/0972150919869726
    Download Restriction: no
    File URL: https://libkey.io/10.1177/0972150919869726?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
    ---><---

    References listed on IDEAS

    as
    1. Kalim U. Shah, 2011. "Organizational Legitimacy and the Strategic Bridging Ability of Green Alliances," Business Strategy and the Environment, Wiley Blackwell, vol. 20(8), pages 498-511, December.
    2. Andreas Georg Scherer & Guido Palazzo & David Seidl, 2013. "Managing Legitimacy in Complex and Heterogeneous Environments: Sustainable Development in a Globalized World," Journal of Management Studies, Wiley Blackwell, vol. 50(2), pages 259-284, March.
    3. Anton Shevchenko & Moren Lévesque & Mark Pagell, 2016. "Why Firms Delay Reaching True Sustainability," Journal of Management Studies, Wiley Blackwell, vol. 53(5), pages 911-935, July.
    4. Martha S. Feldman, 2000. "Organizational Routines as a Source of Continuous Change," Organization Science, INFORMS, vol. 11(6), pages 611-629, December.
    5. Martina K. Linnenluecke & Sally V. Russell & Andrew Griffiths, 2009. "Subcultures and sustainability practices: the impact on understanding corporate sustainability," Business Strategy and the Environment, Wiley Blackwell, vol. 18(7), pages 432-452, November.
    6. Pradip K. Bhaumik & Arindam Banik, 2006. "FDI, Skilled Labour and the Caribbean's Emerging Competitive Disadvantage," Global Business Review, International Management Institute, vol. 7(2), pages 175-193, August.
    7. Gerardo Patriotta, 2003. "Sensemaking on the Shop Floor: Narratives of Knowledge in Organizations," Journal of Management Studies, Wiley Blackwell, vol. 40(2), pages 349-375, March.
    8. David L. Deephouse & Suzanne M. Carter, 2005. "An Examination of Differences Between Organizational Legitimacy and Organizational Reputation," Journal of Management Studies, Wiley Blackwell, vol. 42(2), pages 329-360, March.
    9. Mari Kira & Frans M. van Eijnatten, 2013. "Socially Sustainable Work Organisations: A Debate," Systems Research and Behavioral Science, Wiley Blackwell, vol. 30(4), pages 506-509, July.
    10. Cedric Dawkins & John Fraas, 2011. "Coming Clean: The Impact of Environmental Performance and Visibility on Corporate Climate Change Disclosure," Journal of Business Ethics, Springer, vol. 100(2), pages 303-322, May.
    11. Tamsin Angus‐Leppan & Suzanne Benn & Louise Young, 2010. "A sensemaking approach to trade‐offs and synergies between human and ecological elements of corporate sustainability," Business Strategy and the Environment, Wiley Blackwell, vol. 19(4), pages 230-244, May.
    12. Kibler, Ewald & Fink, Matthias & Lang, Richard & Muñoz, Pablo, 2015. "Place attachment and social legitimacy: Revisiting the sustainable entrepreneurship journey," Journal of Business Venturing Insights, Elsevier, vol. 3(C), pages 24-29.
    13. Karoline Augenstein & Alexandra Palzkill, 2015. "The Dilemma of Incumbents in Sustainability Transitions: A Narrative Approach," Administrative Sciences, MDPI, vol. 6(1), pages 1-23, December.
    14. Tiina Onkila & Marileena Mäkelä & Marko Järvenpää, 2018. "Employee Sensemaking on the Importance of Sustainability Reporting in Sustainability Identity Change," Sustainable Development, John Wiley & Sons, Ltd., vol. 26(3), pages 217-228, May.
    15. Philip Stiles & Jonathan Trevor & Elaine Farndale & Shad S. Morris & Jaap Paauwe & Guenter Stahl & Patrick Wright, 2015. "Changing Routine: Reframing Performance Management within a Multinational," Journal of Management Studies, Wiley Blackwell, vol. 52(1), pages 63-88, January.
    16. Matt Grimes, 2010. "Strategic Sensemaking within Funding Relationships: The Effects of Performance Measurement on Organizational Identity in the Social Sector," Entrepreneurship Theory and Practice, , vol. 34(4), pages 763-783, July.
    17. Daniel Dauber & Gerhard Fink & Maurice Yolles, 2012. "A Configuration Model of Organizational Culture," SAGE Open, , vol. 2(1), pages 21582440124, January.
    18. Witt, Ulrich, 2011. "Emergence and functionality of organizational routines: an individualistic approach," Journal of Institutional Economics, Cambridge University Press, vol. 7(2), pages 157-174, June.
    19. Thurlow, Amy & Helms Mills, Jean, 2015. "Telling tales out of school: Sensemaking and narratives of legitimacy in an organizational change process," Scandinavian Journal of Management, Elsevier, vol. 31(2), pages 246-254.
    20. Clarkson, Peter M. & Li, Yue & Richardson, Gordon D. & Vasvari, Florin P., 2008. "Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 303-327.
    21. repec:gam:jadmsc:v:6:y:2015:i:1:p:-:d:61293 is not listed on IDEAS
    22. Geels, Frank W., 2004. "From sectoral systems of innovation to socio-technical systems: Insights about dynamics and change from sociology and institutional theory," Research Policy, Elsevier, vol. 33(6-7), pages 897-920, September.
    23. Gregory Blasio, 2007. "Coffee as a Medium for Ethical, Social, and Political Messages: Organizational Legitimacy and Communication," Journal of Business Ethics, Springer, vol. 72(1), pages 47-59, April.
    24. Gareth Enticott & Richard M. Walker, 2008. "Sustainability, performance and organizational strategy: an empirical analysis of public organizations," Business Strategy and the Environment, Wiley Blackwell, vol. 17(2), pages 79-92, February.
    25. Sanjay Sharma & Irene Henriques, 2005. "Stakeholder influences on sustainability practices in the Canadian forest products industry," Strategic Management Journal, Wiley Blackwell, vol. 26(2), pages 159-180, February.
    26. Margaret Brunton & Gabriel Eweje & Nazim Taskin, 2017. "Communicating Corporate Social Responsibility to Internal Stakeholders: Walking the Walk or Just Talking the Talk?," Business Strategy and the Environment, Wiley Blackwell, vol. 26(1), pages 31-48, January.
    27. Asaad Ahmad abdelqader Alsakarneh & Shen Chao Hong & Bilal Mohammad Eneizan & Kamel A. AL-kharabsheh, 2018. "Explore the relationship between human resource management practices and the consequences for emotional labor of insurance agents in the Jordanian insurance industry," Cogent Business & Management, Taylor & Francis Journals, vol. 5(1), pages 1445407-144, January.
    28. Karl E. Weick & Kathleen M. Sutcliffe & David Obstfeld, 2005. "Organizing and the Process of Sensemaking," Organization Science, INFORMS, vol. 16(4), pages 409-421, August.
    29. Katharina Dittrich & Stéphane Guérard & David Seidl, 2016. "Talking About Routines: The Role of Reflective Talk in Routine Change," Organization Science, INFORMS, vol. 27(3), pages 678-697, June.
    30. Arindam Banik & Pradip K. Bhaumik, 2014. "Assessing the Barriers to Trade in Services in South Asia," Global Business Review, International Management Institute, vol. 15(4), pages 795-814, December.
    Full references (including those not matched with items 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. Gilstrap, J. Bruce & Hart, Timothy A., 2020. "How employee behaviors effect organizational change and stability," Journal of Business Research, Elsevier, vol. 109(C), pages 120-131.
    2. H. L. Zou & R. C. Zeng & S. X. Zeng & Jonathan J. Shi, 2015. "How Do Environmental Violation Events Harm Corporate Reputation?," Business Strategy and the Environment, Wiley Blackwell, vol. 24(8), pages 836-854, December.
    3. Rainer Lueg & Maria Medelby Pedersen & Søren Nørregaard Clemmensen, 2015. "The Role of Corporate Sustainability in a Low‐Cost Business Model – A Case Study in the Scandinavian Fashion Industry," Business Strategy and the Environment, Wiley Blackwell, vol. 24(5), pages 344-359, July.
    4. Haridimos Tsoukas & Gerardo Patriotta & Kathleen M. Sutcliffe & Sally Maitlis, 2020. "On the way to Ithaka[1]: Commemorating the 50th Anniversary of the Publication of Karl E. Weick’s The Social Psychology of Organizing," Journal of Management Studies, Wiley Blackwell, vol. 57(7), pages 1315-1330, November.
    5. Sendlhofer, Tina & Tolstoy, Daniel, 2022. "How employees shape CSR transparency: A sensemaking perspective," Journal of Business Research, Elsevier, vol. 150(C), pages 268-278.
    6. Yuan Ma & Qiang Zhang & Qiyue Yin & Bingcheng Wang, 2019. "The Influence of Top Managers on Environmental Information Disclosure: The Moderating Effect of Company’s Environmental Performance," IJERPH, MDPI, vol. 16(7), pages 1-15, April.
    7. Martínez-Ferrero, Jennifer & García-Sánchez, Isabel-María, 2017. "Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports," International Business Review, Elsevier, vol. 26(1), pages 102-118.
    8. Giada Baldessarelli & Nathalie Lazaric & Michele Pezzoni, 2022. "Organizational routines: Evolution in the research landscape of two core communities," Post-Print halshs-03718851, HAL.
    9. Stefan Gröschl & Patricia Gabaldón & Tobias Hahn, 2019. "The Co-evolution of Leaders’ Cognitive Complexity and Corporate Sustainability: The Case of the CEO of Puma," Journal of Business Ethics, Springer, vol. 155(3), pages 741-762, March.
    10. Niki A. den Nieuwenboer & João Vieira da Cunha & Linda Klebe Treviño, 2017. "Middle Managers and Corruptive Routine Translation: The Social Production of Deceptive Performance," Organization Science, INFORMS, vol. 28(5), pages 781-803, October.
    11. Gavin M Schwarz & Karin Sanders & Dave Bouckenooghe, 2020. "In the driving seat: Executive’s perceived control over environment," Australian Journal of Management, Australian School of Business, vol. 45(2), pages 317-342, May.
    12. Lazaric, Nathalie, 2011. "Organizational routines and cognition: an introduction to empirical and analytical contributions," Journal of Institutional Economics, Cambridge University Press, vol. 7(2), pages 147-156, June.
    13. Yuanyuan Zhang & Zhe Ouyang, 2021. "Doing well by doing good: How corporate environmental responsibility influences corporate financial performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 54-63, January.
    14. Julie Dekker & Tim Hasso, 2016. "Environmental Performance Focus in Private Family Firms: The Role of Social Embeddedness," Journal of Business Ethics, Springer, vol. 136(2), pages 293-309, June.
    15. Qian, Wei & Schaltegger, Stefan, 2017. "Revisiting carbon disclosure and performance: Legitimacy and management views," The British Accounting Review, Elsevier, vol. 49(4), pages 365-379.
    16. Dwi Ratmono & Darsono Darsono & Selviana Selviana, 2021. "Effect of Carbon Performance, Company Characteristics and Environmental Performance on Carbon Emission Disclosure: Evidence from Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 11(1), pages 101-109.
    17. Giorgia Miotto & Marc Polo López & Josep Rom Rodríguez, 2019. "Gender Equality and UN Sustainable Development Goals: Priorities and Correlations in the Top Business Schools’ Communication and Legitimation Strategies," Sustainability, MDPI, vol. 11(2), pages 1-18, January.
    18. Mahoney, Lois S. & Thorne, Linda & Cecil, Lianna & LaGore, William, 2013. "A research note on standalone corporate social responsibility reports: Signaling or greenwashing?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 350-359.
    19. Zhou, Dan & Kautonen, Mika & Dai, Weiqi & Zhang, Hui, 2021. "Exploring how digitalization influences incumbents in financial services: The role of entrepreneurial orientation, firm assets, and organizational legitimacy," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
    20. Balluchi, Federica & Lazzini, Arianna & Torelli, Riccardo, 2020. "Credibility of Environmental Issues in Non-Financial Mandatory Disclosure: Measurement and Determinants," OSF Preprints g73w5, Center for Open Science.

    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:sae:globus:v:23:y:2022:i:2:p:287-312. 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: SAGE Publications (email available below). General contact details of provider: http://www.imi.edu/ .

    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.