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Collective identity, institutional logic and environmental management accounting change

Author

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  • Marko Järvenpää
  • Aapo Länsiluoto

Abstract

Purpose - The purpose of this paper is to examine how collective identity and institutional logic affect the design and use of an environmental performance measurement system. Design/methodology/approach - The authors use a qualitative case study with abductive theorizing and empirical data obtained through semi-structured interviews, observation and document analysis. Findings - The new environmental measures were reshaped by aligning them with the existing and dominant collective identity in the case organization – in other words, cost savings and profitability. Moreover, the institutional logic forced the environmental measures to remain as non-strategic and non-bonus criteria in favour of traditional financial measures. Originality/value - Thornton and Ocasio’s (2008) institutional logic is applied and its potential for analyzing change in environmental accounting is shown. The paper illustrates how collective identity and institutional logic are important mechanisms reshaping environmental performance measurement design and use, when the existing collective identity is reproduced.

Suggested Citation

  • Marko Järvenpää & Aapo Länsiluoto, 2016. "Collective identity, institutional logic and environmental management accounting change," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 12(2), pages 152-176, June.
    • Handle: RePEc:eme:jaocpp:jaoc-11-2013-0094
    DOI: 10.1108/JAOC-11-2013-0094
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    More about this item

    Keywords

    Collective identity; Change; Performance measurement systems; Institutional logic; Environmental accounting; M41;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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