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From écobilan to LCA: The elite’s institutional work in the creation of an environmental management accounting tool

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  • Gibassier, Delphine

Abstract

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.

Suggested Citation

  • Gibassier, Delphine, 2017. "From écobilan to LCA: The elite’s institutional work in the creation of an environmental management accounting tool," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 36-58.
    • Handle: RePEc:eee:crpeac:v:42:y:2017:i:c:p:36-58
    DOI: 10.1016/j.cpa.2016.03.003
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    3. Junming Zhu, 2020. "Suggested use? On evidence‐based decision‐making in industrial ecology and beyond," Journal of Industrial Ecology, Yale University, vol. 24(5), pages 943-950, October.
    4. Ismail N.B. & Sébastien Alcouffe & Galy N & Ceulemans K, 2020. "The impact of international sustainability initiatives on Life Cycle Assessment voluntary disclosures: The case of France’s CAC40 listed companies," Post-Print hal-03082800, HAL.
    5. Robson, Keith & Ezzamel, Mahmoud, 2023. "The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization," Accounting, Organizations and Society, Elsevier, vol. 104(C).

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