e-journal

Organizational and accounting change within the context of the environmental agenda

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Purpose – The purpose of this paper is to explore the process of organizational change undergone by
a large Portuguese business group within the context of the environmental agenda and the role of
accounting as a mechanism for change.
Design/methodology/approach – The paper reports the results of a case study conducted between
2006 and 2009. Information was obtained from semi-structured interviews and secondary sources.
Organizational changes were analyzed using Laughlin’s model in order to identify which category
reflected most of the changes introduced to address environmental matters.
Findings – This paper offers evidence that change is not a homogeneous phenomenon. Additionally,
it confirms previous studies’ findings which found that accounting did not play a significant role in the
process of organizational change within the context of the environmental agenda.
Originality/value – This paper seeks to complement the research in this area by integrating
observations from a case study into an existing model of levels of organizational change according to
how a Portuguese business group incorporated environmental issues into its processes, policies and
corporate culture.

Keywords Organizational change, Accounting policy, Environmental management, Portugal

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 6 No. 4, 2010 pp. 404-435

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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