| 1. |
- Cederberg, Emilia
(författare)
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The ins and outs of ESG: a study on the spatialities of accounting change
- 2019
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- What to change, and how to do it, belong to the eternal concerns of life in organizations. Reflecting this, accounting research has a long history of interest in the role of calculations in change processes. “What counts” changes over time, inter-dependently with broader societal concerns such as sustainability. This thesis explores practical work to enable so-called integration of environmental, social and governance (ESG) issues in investment analysis and decision-making. Such integration is often described as a key mechanism in transforming the financial sector, in that changing established approaches of valuation is to change how financing is allocated. Through a two-year field study of the practice of ESG in the Nordics, the thesis traces ESG integration in the daily workings of asset management. We look over the shoulder of ESG analysts in meetings with financial analysts, portfolio managers and portfolio companies, and delve into the spreadsheets and rating tools that enable the realization of ESG and allow its trajectory towards various pivotal organizational positions.Based on this, the thesis argues that ‘ESG integration’ manages to uphold the very separation it is said to address, between ‘ESG’ and ‘the financial’. In some situations, however, it manages to gain momentum in itself. By engaging with these two findings, the thesis probes the common suggestion that change hinges on targeting purportedly pivotal organizational positions, where calculative and decision-making power is presumed to reside. Rather, we should be wary of characterizing certain forms of calculative practice as marginal and “merely” procedural, and acknowledge the transformative potential in distributed experimentation.
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| 2. |
- Döbbe, Friederike Cornelia Simone, et al.
(författare)
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" Do Something Simple for the Climate " : How Collective Counter‑Conduct Reproduces Consumer Responsibilization
- 2024
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Ingår i: Journal of Business Ethics. - : Springer Nature. - 1573-0697 .- 0167-4544.
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Tidskriftsartikel (refereegranskat)abstract
- This paper studies consumers' reactions and resistance to being responsibilized for making climate-friendly food choices. While resistance to consumer responsibilization has been studied from an individual experiential perspective, we examine its collective characteristics. We do this by tracing the controversial marketing campaign of a Swedish poultry producer, encouraging consumers to " do something simple for the climate " by eating chicken rather than beef. In our analysis of social media comments and formal complaints to the consumer protection authority, we mobilize Foucault's notion of counter-conduct to analyse subtle forms of resistance to consumer responsibilization. We identified four interrelated yet distinct forms of consumer counter-conduct: challenging truth claims, demanding 'more,' constructing 'the misled consumer,' and rejecting vilification. By theorizing these counter-conducts, we demonstrate how consumers collectively contested both the means and ends of responsibilization—but not the underlying premise of individualized responsibility. Thus, our study helps to explain how consumers' resistance reproduces, rather than undermines, responsibilization.
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| 3. |
- Marton, Jan, 1964, et al.
(författare)
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Group Accounting
- 2024
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Bok (övrigt vetenskapligt/konstnärligt)
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| 4. |
- Reuter, Marek, et al.
(författare)
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Sustainability, COVID-19 and staying focused on the longer term: A pandemic that strikes unequally and can prevent sustainability investments
- 2020
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Ingår i: Sweden through the crisis. - Stockholm : Stockholm School of Economics Institute for Research. - 9789186797386 ; , s. 289-301
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- The 2020 COVID-19 pandemic and social and economic responses are amplifying social inequalities and hampering strategic, long-term investments into sustainability by firms and governments. Researchers affiliated with Misum (Mistra Center for Sustainable Markets) discuss how the global response to the pandemic has slowed progress toward the Sustainable Development Goals adopted by the United Nations in 2015. The article emphasizes that low-income groups are most affected by the economic consequences of the coronavirus crisis, that the pandemic is reducing the ability and willingness of firms to make strategic investments, and that companies and governments need to deploy resources that ensure a sustainable recovery from the crisis.
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| 5. |
- Schröder, Ida, et al.
(författare)
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What is good work in a hybrid organization? On the efforts of sequencing registers of valuation
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Ingår i: Accounting, Auditing & Accountability Journal. - 1758-4205 .- 0951-3574. ; 35:3, s. 917-949
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- Purpose: This paper investigates how different and sometimes conflicting approaches to performance evaluations are hybridized in the day-to-day activities of a disciplined hybrid organization–i.e. a public child protection agency at the intersection between the market and the public sector. Design/methodology/approach: The paper is based on a one-year ethnography of how employees achieve to qualify their work as “good work” in situations with several and sometimes conflicting ideals of what “good work” is. Fieldwork material was collected by following casework activities across organizational boundaries. By combining accounting literature on hybridization with literature on practices of valuation, the paper develops a novel theoretical framework which allows for analyses of the various practices of valuation, when and where they clash and how they persist over time in everyday work. Findings: Throughout the study, four distinct registers of valuation were identified: feeling, theorizing, formalizing and costing. To denote the meticulous efforts of pursuing good work in all four registers of valuation, the authors propose the notion of sequencing. Sequencing is an ongoing process of moving conflicting registers away from each other and bringing them back together again. Correspondingly, at the operational level of a hybrid organization, temporary compartmentalization is a means of avoiding clashes, and in doing so, making it possible for different and sometimes conflicting ways of achieving good results to continuously hybridize and persist together. Research limitations/implications: The single-case approach allows for analytical depth, but limits the findings to theoretical, rather than empirical, generalizability. The framework the authors propose, however, is well-suited for mobilization and potential elaboration in further empirical contexts. Originality/value: The paper provides a novel theoretical framework as well as rich empirical material from the highly political field of child protection work, which has seldomly been studied within accounting research. © 2021, Emerald Publishing Limited.
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