سال انتشار:
2021
عنوان انگلیسی مقاله:
Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare
ترجمه فارسی عنوان مقاله:
جنبش های اجتماعی، هویت و اختلال در زمینه های سازمانی: حسابداری برای رفاه حیوانات مزرعه
منبع:
ScienceDirect- Elsevier- Critical Perspectives on Accounting, 102310: Corrected proof, 102310: doi:10:1016/j:cpa:2021:102310
نویسنده:
Josie McLaren
چکیده انگلیسی:
In this study we provide evidence on how accounting disclosures can motivate social
movement organizations (SMOs) to create a new source of normativity in an
organizational field, to impact upon firms through identity, image and culture. The
source of normativity, the Business Benchmark on Farm Animal Welfare (BBFAW), was
created as a means of accounting for farm animal welfare by food companies. Working
at the intersection of theories relating to organizational fields, social movements and
organizational identity, we investigate how the SMOs create the conditions for change
through their framing of farm animal welfare, collective action and the mobilization of
resources. Ideas such as institutional agency and institutional control are introduced to
explain the power dynamics that enable change. By interpreting the organizational field
as a relational space, identity, self-interest and intermittently-active fields provide
further constructs to explain behaviour. Evidence from BBFAW reports and publications
demonstrates how the NGOs employed a multi-period strategy to effect change. A
longitudinal company case study provides an illustration of the cascade of the
movement, demonstrating that there is more than an alignment of accounting
disclosures. New business opportunities arise, requiring a realignment of strategy, a
redesign of organizational architecture and participation of stakeholders. We illustrate
our findings through the creation of a framework which could be employed more widely
to study of sources of normativity in a relational field. This paper shows that accounting
disclosures have a role to play in creating a new normativity that generates social change.
keywords: رفاه حیوانات | هویت | هنجار | فیلترهای سازمانی و جنبش های اجتماعی | Animal welfare | Identity | Normativity | Organizational fields and social movements
قیمت: رایگان
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