IDEAS home Printed from https://ideas.repec.org/p/lar/wpaper/2018-08.html
   My bibliography  Save this paper

"It's a Bible!" Unexpected use, misuse and non-use of CSR standards among "activist" workers

Author

Listed:
  • Marie LEMAIRE

    (LaRGE Research Center, Université de Strasbourg)

Abstract

The purpose of this empirical study is to understand how "activist" workers use CSR standards in order to manage tensions stemming from their idealist identity. I use a narrative methodology with findings based on the analysis of narratives from shop-floor workers who combine activism and work in a cooperative network of organic shops framing the activity of independent retailers through a specification note detailing CSR imperatives. I contrast two dynamics. As subjects in the application of standards, workers display a deep trust towards the standards creator, arising from an imaginary about the expertise and ethics of the organization. Hence, they blindly use this management tool as a resource to frame the hyper-awareness and hyper-knowledge which create endless internal conflicts. As objects of those standards, workers tend to adopt a more critical or cynical stance. Hence, dissatisfied workers use standards as a resource in a struggle for their own sake, framing their propensity to sacrifice in order to support a higher purpose. The main contribution of the present paper is to show that CSR standards are used as resource to outsource identity tensions management to the organization. Those standards give "the right dose of stupidity" protecting workers from over-questioning and over-commitment that are double-edge swords for this kind of organizations.

Suggested Citation

  • Marie LEMAIRE, 2018. ""It's a Bible!" Unexpected use, misuse and non-use of CSR standards among "activist" workers," Working Papers of LaRGE Research Center 2018-08, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg.
  • Handle: RePEc:lar:wpaper:2018-08
    as

    Download full text from publisher

    File URL: http://ifs.u-strasbg.fr/large/publications/2018/2018-08.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Anne-Laure Farjaudon & Jérémy Morales, 2013. "In Search of Consensus: The Role of Accounting in the Definition and Reproduction of Dominant Interests," Post-Print halshs-00864761, HAL.
    2. Frédérique Déjean & Jean-Pascal Gond & Bernard Leca, 2004. "Measuring the unmeasured : An institutional entrepreneur strategy in an emerging industry," Post-Print halshs-00151270, HAL.
    3. Roberts, James A., 1996. "Will the real socially responsible consumer please step forward?," Business Horizons, Elsevier, vol. 39(1), pages 79-83.
    4. Mallett, Oliver & Wapshott, Robert, 2012. "Mediating ambiguity: Narrative identity and knowledge workers," Scandinavian Journal of Management, Elsevier, vol. 28(1), pages 16-26.
    5. Eve Chiapello & Luc Boltanski, 2005. "The New Spirit of Capitalism," Post-Print hal-00680089, HAL.
    6. Dorothée Baumann-Pauly & Christopher Wickert & Laura Spence & Andreas Scherer, 2013. "Organizing Corporate Social Responsibility in Small and Large Firms: Size Matters," Journal of Business Ethics, Springer, vol. 115(4), pages 693-705, July.
    7. Roberts, John, 2001. "Corporate Governance and the Ethics of Narcissus," Business Ethics Quarterly, Cambridge University Press, vol. 11(1), pages 109-127, January.
    8. Mats Alvesson & André Spicer, 2012. "A Stupidity-Based Theory of Organizations," Journal of Management Studies, Wiley Blackwell, vol. 49(7), pages 1194-1220, November.
    9. Bessire, Dominique & Onnée, Stéphane, 2010. "Assessing corporate social performance: Strategies of legitimation and conflicting ideologies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(6), pages 445-467.
    10. Mats Alvesson & Hugh Willmott, 2002. "Identity Regulation as Organizational Control: Producing the Appropriate Individual," Journal of Management Studies, Wiley Blackwell, vol. 39(5), pages 619-644, July.
    11. repec:dau:papers:123456789/10730 is not listed on IDEAS
    12. Anne-Laure Farjaudon & Jérémy Morales, 2013. "In search of consensus: The role of accounting in the definition and reproduction of dominant interests," Post-Print hal-01630501, HAL.
    13. Helin, Sven & Jensen, Tommy & Sandström, Johan & Clegg, Stewart, 2011. "On the dark side of codes: Domination not enlightenment," Scandinavian Journal of Management, Elsevier, vol. 27(1), pages 24-33, March.
    14. Dima Jamali, 2008. "A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective into Theory and Practice," Journal of Business Ethics, Springer, vol. 82(1), pages 213-231, September.
    15. Farjaudon, Anne-Laure & Morales, Jérémy, 2013. "In search of consensus: The role of accounting in the definition and reproduction of dominant interests," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 154-171.
    16. repec:dau:papers:123456789/1478 is not listed on IDEAS
    17. Eve Chiapello & Patrick Gilbert, 2012. "Les outils de gestion : producteurs ou régulateurs de la violence psychique au travail ?," Post-Print hal-00715581, HAL.
    18. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2013. "Performance measurement, modes of evaluation and the development of compromising accounts," LSE Research Online Documents on Economics 51294, London School of Economics and Political Science, LSE Library.
    19. Thibaut Bardon & Andrew D Brown & Stéphan Pezé, 2017. "Identity regulation, identity work and phronesis," Post-Print hal-01442782, HAL.
    20. Laure Cabantous & Jean-Pascal Gond, 2011. "Rational Decision Making as Performative Praxis: Explaining Rationality's Éternel Retour," Organization Science, INFORMS, vol. 22(3), pages 573-586, June.
    21. Sven Helin & Johan Sandström, 2007. "An Inquiry into the Study of Corporate Codes of Ethics," Journal of Business Ethics, Springer, vol. 75(3), pages 253-271, October.
    22. Christopher Wickert & Frank de Bakker, 2018. "Pitching for Social Change: Toward a Relational Approach to Selling and Buying Social Issues," Post-Print hal-01745273, HAL.
    23. Christopher Michaelson & Michael Pratt & Adam Grant & Craig Dunn, 2014. "Meaningful Work: Connecting Business Ethics and Organization Studies," Journal of Business Ethics, Springer, vol. 121(1), pages 77-90, April.
    24. Eve Chiapello & Luc Boltanski, 2005. "The New Spirit of Capitalism," Post-Print hal-00678024, HAL.
    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. Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
    2. Verdier, Marie-Anne & Boutant Lapeyre, Jennifer, 2023. "The myth of workforce reduction efficiency: The performativity of accounting language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    3. Gendron, Yves, 2018. "Beyond conventional boundaries: Corporate governance as inspiration for critical accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 1-11.
    4. Stenka, Renata, 2022. "Beyond intentionality in accounting regulation: Habitual strategizing by the IASB," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
    5. Godowski, Christophe & Nègre, Emmanuelle & Verdier, Marie-Anne, 2020. "Toward dialogic accounting? Public accountants’ assistance to works councils − A tool between hope and illusion," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    6. Jensen, Mads Langballe & Agyemang, Gloria & Lehman, Cheryl R., 2021. "Accountabilities, invisibilities and silences in a Danish slave trading company on the Gold Coast in the early 18th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
    7. Ben Khaled, Wafa & Gérard, Benoît & Farjaudon, Anne-Laure, 2022. "Analysis of the political and identity dynamics of a dominant mode of control: The case of business ethics control and its legalization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
    8. Papi, Luca & Bigoni, Michele & Deidda Gagliardo, Enrico & Funnell, Warwick, 2019. "Accounting for power and resistance: The University of Ferrara under the Fascist regime in Italy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 59-76.
    9. Stenka, Renata & Jaworska, Sylvia, 2019. "The use of made-up users," Accounting, Organizations and Society, Elsevier, vol. 78(C).
    10. Baudot, Lisa & Cooper, David J., 2022. "Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector," Accounting, Organizations and Society, Elsevier, vol. 99(C).
    11. Lehman, Cheryl R., 2019. "Reflecting on now more than ever: Feminism in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
    12. Gazi Islam & Roberta Sferrazzo, 2022. "Workers' Rites: Ritual Mediations and the Tensions of New Management," Journal of Management Studies, Wiley Blackwell, vol. 59(2), pages 284-318, March.
    13. Morales, Jérémy & Sponem, Samuel, 2017. "You too can have a critical perspective! 25 years of Critical Perspectives on Accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 149-166.
    14. Dixon, Keith & Gaffikin, Michael, 2014. "Accounting practices as social technologies of colonialistic outreach from London, Washington, et Cetera," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 683-708.
    15. van Helden, Jan & Caperchione, Eugenio & Pattaro, Anna Francesca, 2023. "Use and non-use of accounting information: The case of controversial projects in public and non-profit settings," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    16. Picard, Claire-France, 2016. "The marketization of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 34(C), pages 79-97.
    17. Emmanuel Laffort & Nicolas Dufour, 2019. "Fraud phenomenon seen from Luhmann's systemic perspective," Working Papers hal-02010162, HAL.
    18. Brown, Judy & Tregidga, Helen, 2017. "Re-politicizing social and environmental accounting through Rancière: On the value of dissensus," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 1-21.
    19. Baker, Darren T & Brewis, Deborah N, 2020. "The melancholic subject: A study of self-blame as a gendered and neoliberal psychic response to loss of the ‘perfect worker’," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    20. Yvonne Tobias-Miersch, 2017. "Beyond trust: towards a practice-based understanding of governing ‘network organizations’," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 473-498, June.

    More about this item

    Keywords

    Identity tensions; coherence; activism; CSR standards; stupidity management;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other

    Statistics

    Access and download statistics

    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:lar:wpaper:2018-08. 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: Christophe J. Godlewski (email available below). General contact details of provider: https://edirc.repec.org/data/lastrfr.html .

    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.