From écobilan to LCA: The elite’s institutional work in the creation of an environmental management accounting tool
Research output: Contribution to journal › Article
Colleges, School and Institutes
I explore the institutionalization process of an environmental management accounting tool in France. Based on the concept of institutional work, I analyze the role of the French elite in institutionalizing life cycle assessment in France and its consequences. Who are the most influential institutional agents in the construction of environmental management accounting innovations? What work is involved in the creation of environmental management accounting innovations? The study follows the tool historically from the 1990s to 2012, looking at the different phases of institutionalization. This paper not only sheds light on the historical factors leading to an environmental management accounting innovation, but also and more specifically identifies which actors are involved in shaping new accounting techniques and what strategies are advanced for their adoption.
|Journal||Critical Perspectives on Accounting|
|Early online date||1 Apr 2016|
|Publication status||Published - Jan 2017|
- écobilan, eco-balance, life cycle assessment, elite, institutional work, management accounting innovation