...Sarah Beatrice Kapplmüller; Othmar Manfred Lehner; Dorothea Greiling Purpose This paper conceptualizes double materiality assessment (DMA) in social and environmental accounting (SEA) as an organizational change process. By shifting the focus from technical compliance to transformative practice...

... research that has been concerned with exploring the extent to which sustainability reporting is associated with organizational change, this study applies different lenses to show how and why sustainability reporting is implicated in the construction of the organization and the maintenance of its stability...

... Higgins can be contacted at: c.higgins@deakin.edu.au 13 10 2018 30 01 2019 18 03 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Sustainability reporting Integrated reporting Organizational change Metaphor...

... sustainability Politics Organizational change Successful organisational reorientation involves the establishment of new routines, traditions, values and beliefs which reflect the revised objectives of the organisation (Burns, 2000 ; Pasquini and Shearing, 2014). For an organisation to become more...

... education and “barriers” to the introduction of sustainability in higher education. © Emerald Group Publishing Limited 2015 Sustainability Organizational change Staff engagement University business faculty Universities operate in a world of change (Adams, 1998 ; Nagy and Robb...

... analysis Disclosure Organizational change Financial reporting Parker (2005) has described the scholarly literature concerned with corporate social disclosure (CSD) as “voluminous, disparate, eclectic”, and as existing “without commonly agreed philosophies or standpoints” (p. 844) (see also...

... Organizational change Corporate social responsibility Corporate communications Financial reporting Much of the prior literature examining factors influencing, or motivations for, sustainability reporting has examined aspects of reporting without reference to the internal organisational context...

... process. Further case studies employing the two organizational change models could provide additional insights in this area. Practical implications The paper argues that the cultural fragmentation that is introduced by the reform of the Public Works Department and the diverse and often conflicting...

... as natural and appropriate. © Emerald Group Publishing Limited 2005 Accounting Professional associations Organizational change In the last few decades, professional accountants have been successful at expanding their jurisdiction to several other domains, such as those of management...

... of accounting as the object of institutional practices as well as provide a better articulation of the role of accounting in the institutionalization process. © Emerald Group Publishing Limited 2004 Organizational theory Group dynamics Organizational change Accounting scholarship...

... Organizational change Privatization Many studies have demonstrated that accounting is significant and visible and has exercised an explicit impact upon strategic agendas (Miller and O'Leary, 1993). Dent (1991) , for example, demonstrated that British Rail had developed its accounting system to be used...

...., to study environmental accounting in the dynamics of organizational change. They concluded that environmental accounting is being used to “negotiate the conception of the environment” by companies that have not significantly changed. In order to investigate whether Gray et al.’s model...

... and may be unexpected. © MCB UP Limited 2000 Organizational politics Accounting systems Organizational change Accounting research Conflict There was evidence of poor scientific approach, together with a total absence of ownership. There may be lots of masturbating going on and lots...

... of the NPM changes which this paper provides. The paper has three sections, followed by a conclusion. The next section presents a “middle range” (Laughlin, 1995) language of organizational change to inform and articulate the empirics that follow. The second substantive section summaries the nature...

... to institutionalized procedures and practices in other circumstances. Accountability Health New Zealand Organizational change Public sector Recent developments in the public sector in New Zealand, and especially in the health sector, offer a context for the study of accounting systems as part of social...

... theories of organizational change processes amplified through aspects of the sociology of professions. Concludes that, to date, GPs have managed to avoid the behavioural changes which the reforms intended through a process of delegation and displacement of the unwelcome and unwanted elements to primarily...

... success. The third section discusses why the strategies may not be successful in the future. The fourth section provides a summary and discusses implications for research in accounting and auditing. © MCB UP Limited 1993 Environment Organizational change Public sector accounting Accounting...

...” sectors has increased dramatically over the last decade. © MCB UP Limited 1990 Accounting Financial accounting Organizational change ...