مشخصات مقاله | |
ترجمه عنوان مقاله | به اشتراک گذاری پایداری از طریق فعالیت های کنترل پایداری. تجزیه و تحلیل مبتنی بر عمل |
عنوان انگلیسی مقاله | Sharing sustainability through sustainability control activities. A practice-based analysis |
انتشار | مقاله سال 2021 |
تعداد صفحات مقاله انگلیسی | 17 صفحه |
هزینه | دانلود مقاله انگلیسی رایگان میباشد. |
پایگاه داده | نشریه الزویر |
نوع نگارش مقاله |
مقاله پژوهشی (Research Article) |
مقاله بیس | این مقاله بیس میباشد |
نمایه (index) | Scopus – Master Journals List – JCR |
نوع مقاله | ISI |
فرمت مقاله انگلیسی | |
ایمپکت فاکتور(IF) |
2.946 در سال 2020 |
شاخص H_index | 82 در سال 2021 |
شاخص SJR | 1.975 در سال 2020 |
شناسه ISSN | 1044-5005 |
شاخص Quartile (چارک) | Q1 در سال 2020 |
مدل مفهومی | ندارد |
پرسشنامه | ندارد |
متغیر | ندارد |
رفرنس | دارد |
رشته های مرتبط | حسابداری و مدیریت |
گرایش های مرتبط | حسابداری مدیریت |
نوع ارائه مقاله |
ژورنال |
مجله | تحقیقات حسابداری مدیریت – Management Accounting Research |
دانشگاه | IESEG School of Management |
کلمات کلیدی | کنترل پایداری، دیدگاه مبتنی بر عمل، روابط عملیات، قمار |
کلمات کلیدی انگلیسی | Sustainability control، Practice-based perspective، Practices relations، Gambling |
شناسه دیجیتال – doi |
https://doi.org/10.1016/j.mar.2020.100726 |
کد محصول | E15259 |
وضعیت ترجمه مقاله | ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید. |
دانلود رایگان مقاله | دانلود رایگان مقاله انگلیسی |
سفارش ترجمه این مقاله | سفارش ترجمه این مقاله |
فهرست مطالب مقاله: |
Abstract Keywords 1. Introduction 2. A conceptualisation of sustainability through Schatzki’s practice perspective 3. Sustainability control tools and practices overlaps 4. Presentation of the empirical study 5. GamblingCo as the site of sustainability 6. Three types of overlaps between the sustainability practice and other practices 7. Discussion 8. Concluding remarks Acknowledgements References |
بخشی از متن مقاله: |
AbstractHow can sustainability control change organizational practices dominated by the business-as-usual paradigm? This paper offers a practice-based perspective on the question with the aim of approaching sustainability control tools as something organizations do rather than something they have. Using data from an ethnographic study of a gambling company, the study explores how sustainability actors put into effect sustainability control tools. It shows that actors enacted sustainability control tools in different ways, each of which carried out through distinct arrays of control activities: (a) by capturing an existing tool in another practice, (b) by adding a new hybrid tool to another practice, or (c) by capturing a tool that was already shared between several practices. Through these control activities, they attempted to interlock the sustainability practice with other practices and produced distinct types of links – respectively, (a) reassembling, (b) expanding and (c) rippling. These findings contribute to unpacking sustainability control by highlighting that sustainability tools can only become control tools when they are supported by arrays of activities tying practices together, and that these interrelations can happen in different ways. These ways of enacting control enable sustainability controlling to various extents and they affect practices differently. The paper also contributes to practice theory by specifying how particular configurations of practices emerge and alter the practices involved. 1. Introduction “Our house is burning and we are looking away.” Johannesburg Earth Summit, 2002. In his famous opening sentence to the Johannesburg Earth Summit in 2002, French President Jacques Chirac stressed the absurd juxtaposition of the urgent, catastrophic ecological situation and our widespread inaction. Undeniably, organizations’ business practices were among the matches that lit the fatal sparks. Therefore, faced with the burst of social, societal and economic outbreaks, sustainability champions in organizations have put on their shiny helmets and, all sirens blaring, have driven sustainability practices at full speed towards their burning houses. Among the hoses deployed, sustainability control has increasingly been recognized as a key driver of organizations’ transition towards less incandescent ways of operating. A prospering line of research has shown that sustainability control tools helped monitor and perpetuate sustainability practices, notably by providing key information, supporting multi-criteria decision-making (Norris and O’Dwyer, 2004) and assisting the building and execution of sustainability strategies. |