IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v91y2023ics1045235421001180.html
   My bibliography  Save this article

Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders

Author

Listed:
  • Chakhovich, Terhi
  • Virtanen, Tuija

Abstract

Stakeholder views have often been presented as the source of sustainability while a lack of sustainability has been presented as a self-centered focus on the organization itself. The present paper reports a case in which a case organization, not present stakeholders, brings up sustainability and a concern for future stakeholders. We rely on interviews and archival data gathered in a case organization in the construction industry, and interview data from stakeholders. The study shows how the representatives of the case organization feel accountable to future (not present) stakeholders’ needs, as present stakeholders are considered to be short-term oriented. As it is organizational representatives, not stakeholders, who predominantly envision the future, the source of accountability for sustainability appears, surprisingly, to originate from the organization itself. The organization thus becomes an institutional entrepreneur in altering accountabilities in the industry. This is shown here particularly in the organization’s “war against the gray economy”. It is suggested that the needs of certain stakeholders whose views cannot easily be expressed in existing accountability systems, such as future stakeholders, flora and fauna, can sometimes be legitimately represented by unexpected entities. The study also sheds light on an important paradox in sustainability: it requires dialogue with stakeholders while future stakeholders, considered important, cannot directly participate in a dialogue and it is uncertain who can speak for such stakeholders. In this study, the organizational representatives represent the future stakeholders, making true dialogue with outsiders demanding. Concerns for dialogue and the future can sometimes contradict each other.

Suggested Citation

  • Chakhovich, Terhi & Virtanen, Tuija, 2023. "Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
  • Handle: RePEc:eee:crpeac:v:91:y:2023:i:c:s1045235421001180
    DOI: 10.1016/j.cpa.2021.102399
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235421001180
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.cpa.2021.102399?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. Massimo Contrafatto & Ericka Costa & Caterina Pesci, 2019. "Examining the dynamics of SER evolution: an institutional understanding," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(6), pages 1771-1800, July.
    2. Rob Gray & Andrew Brennan & Jeff Malpas, 2014. "New accounts: Towards a reframing of social accounting," Accounting Forum, Taylor & Francis Journals, vol. 38(4), pages 258-273, December.
    3. O'Dwyer, Brendan & Unerman, Jeffrey, 2008. "The paradox of greater NGO accountability: A case study of Amnesty Ireland," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 801-824.
    4. Judy Brown & Jesse Dillard & Trevor Hopper, 2015. "Accounting, accountants and accountability regimes in pluralistic societies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(5), pages 626-650, June.
    5. Gray, Rob & Brennan, Andrew & Malpas, Jeff, 2014. "New accounts: Towards a reframing of social accounting," Accounting forum, Elsevier, vol. 38(4), pages 258-273.
    6. Ravenscroft, Sue & Williams, Paul F., 2009. "Making imaginary worlds real: The case of expensing employee stock options," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 770-786, August.
    7. Archel, Pablo & Husillos, Javier & Spence, Crawford, 2011. "The institutionalisation of unaccountability: Loading the dice of Corporate Social Responsibility discourse," Accounting, Organizations and Society, Elsevier, vol. 36(6), pages 327-343.
    8. Rasmus Kl�cker Larsen & Neil Powell, 2013. "Making Sense of Accountability in Baltic Agro-Environmental Governance: The Case of Denmark's Green Growth Strategy," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 33(2), pages 71-90, September.
    9. Jan Bebbington & Judy Brown & Bob Frame & Ian Thomson, 2007. "Theorizing engagement: the potential of a critical dialogic approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 356-381, June.
    10. Martin Messner, 2009. "The Limits of Accountability," Post-Print hal-00486747, HAL.
    11. Ahrens, T., 1996. "Styles of Accountability," Papers 96-119, University of Southampton - Department of Accounting and Management Science.
    12. May Aung & Sina Bahramirad & Ruben Burga & Mychal-Ann Hayhoe & Shuyue Huang & Joshua LeBlanc, 2017. "Sense-making Accountability: Netnographic Study of an Online Public Perspective," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 37(1), pages 18-32, January.
    13. Jesse Dillard & Judy Brown, 2012. "Agonistic Pluralism and Imagining CSEAR into the Future," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 32(1), pages 3-16, April.
    14. Brown, Judy & Dillard, Jesse, 2013. "Agonizing over engagement: SEA and the “death of environmentalism” debates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 1-18.
    15. Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
    16. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    17. Silvia Jordan & Martin Messner, 2020. "The Use of Forecast Accuracy Indicators to Improve Planning Quality: Insights from a Case Study," European Accounting Review, Taylor & Francis Journals, vol. 29(2), pages 337-359, March.
    18. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
    19. José M. Moneva & Pablo Archel & Carmen Correa, 2006. "GRI and the camouflaging of corporate unsustainability," Accounting Forum, Taylor & Francis Journals, vol. 30(2), pages 121-137, June.
    20. Duane Windsor, 2006. "Corporate Social Responsibility: Three Key Approaches," Journal of Management Studies, Wiley Blackwell, vol. 43(1), pages 93-114, January.
    21. Grisard, Claudine & Annisette, Marcia & Graham, Cameron, 2020. "Performative agency and incremental change in a CSR context," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    22. Unerman, Jeffrey & Bennett, Mark, 2004. "Increased stakeholder dialogue and the internet: towards greater corporate accountability or reinforcing capitalist hegemony?," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 685-707, October.
    23. Malmmose, Margit, 2015. "Management accounting versus medical profession discourse: Hegemony in a public health care debate – A case from Denmark," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 144-159.
    24. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    25. Mehrpouya, Afshin, 2015. "Instituting a transnational accountability regime: The case of Sovereign Wealth Funds and “GAPP”," Accounting, Organizations and Society, Elsevier, vol. 44(C), pages 15-36.
    26. Jan Bebbington, 2009. "Measuring sustainable development performance: Possibilities and issues," Accounting Forum, Taylor & Francis Journals, vol. 33(3), pages 189-193, September.
    27. Ahrens, Thomas, 1996. "Styles of accountability," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 139-173.
    28. Deegan, Craig, 2017. "Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 65-87.
    29. Wai Wai Ko & Gordon Liu, 2021. "The Transformation from Traditional Nonprofit Organizations to Social Enterprises: An Institutional Entrepreneurship Perspective," Journal of Business Ethics, Springer, vol. 171(1), pages 15-32, June.
    30. 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.
    31. Young, Joni J., 2006. "Making up users," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 579-600, August.
    32. Jan Bebbington & Judy Brown & Bob Frame & Ian Thomson, 2007. "Theorizing engagement: the potential of a critical dialogic approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 356-381, June.
    33. James G. March, 1978. "Bounded Rationality, Ambiguity, and the Engineering of Choice," Bell Journal of Economics, The RAND Corporation, vol. 9(2), pages 587-608, Autumn.
    34. Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
    35. Shearer, Teri, 2002. "Ethics and accountability: from the for-itself to the for-the-other," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 541-573, August.
    36. repec:eme:aaaj00:09513570710748544 is not listed on IDEAS
    37. Gray, Rob, 2010. "Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 47-62, January.
    38. Thomson, Ian & Grubnic, Suzana & Georgakopoulos, Georgios, 2014. "Exploring accounting-sustainability hybridisation in the UK public sector," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 453-476.
    39. Peecher, Mark E. & Solomon, Ira & Trotman, Ken T., 2013. "An accountability framework for financial statement auditors and related research questions," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 596-620.
    40. repec:eme:aaaj00:aaaj-03-2017-2872 is not listed on IDEAS
    41. repec:eme:aaaj00:aaaj-07-2017-3044 is not listed on IDEAS
    42. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
    43. Monica Montecalvo & Federica Farneti & Charl de Villiers, 2018. "The potential of integrated reporting to enhance sustainability reporting in the public sector," Public Money & Management, Taylor & Francis Journals, vol. 38(5), pages 365-374, July.
    44. Carlos Larrinaga & Jan Bebbington, 2021. "The pre-history of sustainability reporting: a constructivist reading," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(9), pages 162-181, May.
    45. Dillard, Jesse & Vinnari, Eija, 2017. "A case study of critique: Critical perspectives on critical accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 88-109.
    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. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    2. George, Sendirella & Brown, Judy & Dillard, Jesse, 2023. "Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    3. Irvine, Helen & Moerman, Lee, 2017. "Gambling with the public sphere: Accounting’s contribution to debate on social issues," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 35-52.
    4. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    5. Claudine Grisard, 2012. "Accountability and Bottom of the Pyramid projects: the two sides of the mirror," Post-Print hal-00690956, HAL.
    6. Vinnari, Eija & Dillard, Jesse, 2016. "(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 25-44.
    7. repec:dau:papers:123456789/9498 is not listed on IDEAS
    8. Grisard, Claudine & Annisette, Marcia & Graham, Cameron, 2020. "Performative agency and incremental change in a CSR context," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    9. Tanima, Farzana Aman & Brown, Judy & Wright, Jan & Mackie, Vera, 2023. "Taking critical dialogic accountability into the field: Engaging contestation around microfinance and women’s empowerment," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    10. Brown, Judy, 2017. "Democratizing accounting: Reflections on the politics of “old” and “new” pluralisms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 20-46.
    11. Ang, Soon Yong & Wickramasinghe, Danture, 2023. "Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    12. Vinnari, Eija & Laine, Matias, 2017. "The moral mechanism of counter accounts: The case of industrial animal production," Accounting, Organizations and Society, Elsevier, vol. 57(C), pages 1-17.
    13. Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    14. 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.
    15. Alshurafa, Mohammed & Kamla, Rania, 2024. "Accountability and the postcolonial identity of Palestinian human rights NGO activists," Accounting, Organizations and Society, Elsevier, vol. 112(C).
    16. Leanne Johnstone, 2021. "Facilitating sustainability control in SMEs through the implementation of an environmental management system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 559-605, December.
    17. Parker, Lee D., 2014. "Corporate social accountability through action: Contemporary insights from British industrial pioneers," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 632-659.
    18. McKernan, John Francis, 2012. "Accountability as aporia, testimony, and gift," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 258-278.
    19. Tregidga, Helen & Milne, Markus J., 2022. "Not at our table: Stakeholder exclusion and ant/agonistic engagements," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    20. Graham, Cameron & Himick, Darlene & Nappert, Pier-Luc, 2024. "The dissipation of corporate accountability: Deaths of the elderly in for-profit care homes during the coronavirus pandemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    21. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, 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:eee:crpeac:v:91:y:2023:i:c:s1045235421001180. 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: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    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.