IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/aaaj-07-2017-3044.html
   My bibliography  Save this article

Examining the dynamics of SER evolution: an institutional understanding

Author

Listed:
  • Massimo Contrafatto
  • Ericka Costa
  • Caterina Pesci

Abstract

Purpose - The purpose of this paper is to provide a theoretically informed analysis of social and environmental reporting (SER) evolution, i.e. how and why the SER evolved over time in a cooperative bank in Italy. Design/methodology/approach - The paper is based on a qualitative fieldwork case study conducted from 2011 to 2015. Information and data were collected through several methods including: interviews with managers involved in the SER’s process; analysis of the SER-related documents; analysis of the website; and observations in the field. The analysis of the empirical evidence draws on the institutional logic (IL) perspective, which provides theoretical insights to interpret the role of the contrasting institutional forces in the evolution of SER. Findings - The empirical analysis unveils three different stages in the evolution of SER: the “birth” whereby a new form of social reporting was initiated; the “development” through which SER was implemented to become a formal component of the organizational management; and the “de-structuring” when the SER was gradually de-composed. This gradual de-structuring, as well as the initiation and implementation processes, was influenced by different institutionally infused rationalities and logics. These institutionally infused rationalities and logics, along with the specific organizational and contextual events, provided the resources, and created the space and opportunity, for the SER-related changes to occur. Originality/value - The analysis offers theoretical insights to understand “how” (i.e. processes) and “why” (i.e. the conditions under which) SER gradually evolved, i.e. emerged, was constructed and developed during the phases of implementation and post-implementation. Furthermore, it is shown that SER is multifunctional in nature and unveils how and why these multiple functions change over time. Finally, the analysis provides a theoretical contribution by illuminating the role that different and contrasting ILs play in driving the adoption of organizational practices.

Suggested Citation

  • Massimo Contrafatto & Ericka Costa & Caterina Pesci, 2019. "Examining the dynamics of SER evolution: an institutional understanding," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(6), pages 1771-1800, July.
    • Handle: RePEc:eme:aaajpp:aaaj-07-2017-3044
    DOI: 10.1108/AAAJ-07-2017-3044
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/AAAJ-07-2017-3044/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/AAAJ-07-2017-3044/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/AAAJ-07-2017-3044?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Chakhovich, Terhi & Virtanen, Tuija, 2023. "Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    2. Ghio, Alessandro & Verona, Roberto, 2022. "Unfolding institutional plurality in hybrid organizations through practices: The case of a cooperative bank," The British Accounting Review, Elsevier, vol. 54(4).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:aaaj-07-2017-3044. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.