"我们种植的种子永远需要人来浇灌":一家能源合作社的强可持续性管理研究

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-05-31 DOI:10.1016/j.cpa.2024.102741
Maxence Postaire , Lambert Jerman , Simon Alcouffe
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引用次数: 0

摘要

本文探讨了一个组织在利用管理控制设备(即指标、预算以及用于报告、审议和决策的工具)进行强有力的可持续性管理方面所做的尝试。我们的研究基于对一家从事可持续能源生产的合作社的访谈和非参与者观察。我们的研究表明,该合作社在使用管理控制设备管理其强大的可持续发展活动时,在追求相互冲突的目标方面面临困难。特别是,由于难以将经济增长与最大限度地减少对环境的影响所需的能源限制联系起来,该合作社的管理受到了阻碍。我们的研究结果提供了一个经验性的例子,说明了为适应控制手段而进行的 "迂回 "尝试,以便(1)将强有力的可持续发展活动的存在理由转化为实践,以及(2)代表和(3)审议由此产生的短期和长期后果。我们探讨了不完善的分层控制装置对强可持续性管理的影响。我们的研究通过强调激进和参与型行动者在试图支持更可持续的发展类型时所面临的情况和挑战,做出了原创性贡献。
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“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative

This article examines an organization’s attempts to manage strong sustainability with management control devices – i.e., indicators, budgets, and tools for reporting, deliberating, and decision-making. Our study is based on interviews and non-participant observations conducted in a cooperative engaged in sustainable energy production. We show that the cooperative faces difficulties pursuing its conflicting objectives when using management control devices to manage its strong sustainability activity. In particular, its management is hampered by the difficulty of articulating economic growth with the energy restraint needed to minimize its environmental impact. Our results provide an empirical illustration of bricolage attempts to adapt control devices in order to (1) translate the raison d’être of a strong sustainability activity into practice, and (2) represent and (3) deliberate on the resulting short- and long-term consequences. We explore the consequences of imperfect and layered control devices on the management of strong sustainability. Our study makes an original contribution by highlighting the situations and challenges faced by militant and engaged actors in their attempts to support a more sustainable type of development.

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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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