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Just a passing fad?

Author

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  • Eija Vinnari
  • Matias Laine

Abstract

Purpose - – The study seeks to add to the understanding of the diffusion and decline of environmental reporting practices. Design/methodology/approach - – Semi-structured interviews and municipal water utility publications are analysed to identify factors which have influenced the diffusion and subsequent decline of environmental reporting practices within the Finnish water sector. Findings - – The findings suggest a dynamic view of the diffusion and decline of environmental reporting, showing that a variety of forces operated jointly over time. The initial swift diffusion may be mostly explained from the perspectives of fad and fashion, whereas the subsequent gradual decline of such reporting appears to have been driven mainly by internal organizational factors and a lack of outside pressure. Research limitations/implications - – The paper relies on a qualitative dataset, implying that extensive care is needed when seeking to generalise or apply the findings to different contexts or organizational fields. Practical implications - – The findings presented here should prove interesting for public sector managers, who are considering how, if at all, their organization should engage in social and environmental reporting. Originality/value - – The paper provides new insights into public sector sustainability reporting and presents reasons for its decline. In addition, the analysis illustrates the applicability of Abrahamson's typology of innovation diffusion to the study of social and environmental reporting practices.

Suggested Citation

  • Eija Vinnari & Matias Laine, 2013. "Just a passing fad?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(7), pages 1107-1134, September.
    • Handle: RePEc:eme:aaajpp:v:26:y:2013:i:7:p:1107-1134
    DOI: 10.1108/AAAJ-04-2012-01002
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    Citations

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    Cited by:

    1. Passetti, Emilio & Rinaldi, Leonardo, 2020. "Micro-processes of justification and critique in a water sustainability controversy: Examining the establishment of moral legitimacy through accounting," The British Accounting Review, Elsevier, vol. 52(3).
    2. Ligorio, Lorenzo & Caputo, Fabio & Venturelli, Andrea, 2022. "Sustainability disclosure and reporting by municipally owned water utilities," Utilities Policy, Elsevier, vol. 77(C).
    3. Slack, Richard & Tsalavoutas, Ioannis, 2018. "Integrated reporting decision usefulness: Mainstream equity market views," Accounting forum, Elsevier, vol. 42(2), pages 184-198.
    4. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
    5. Tingey-Holyoak, Joanne & Pisaniello, John & Buss, Peter & Mayer, Wolfgang, 2021. "The importance of accounting-integrated information systems for realising productivity and sustainability in the agricultural sector," International Journal of Accounting Information Systems, Elsevier, vol. 41(C).
    6. Venturelli, Andrea & Ligorio, Lorenzo & de Nuccio, Elbano, 2023. "Biodiversity accountability in water utilities: A case study," Utilities Policy, Elsevier, vol. 81(C).

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