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

The European Commission Circular Economy Action Plan aims at fostering a society based on sustainable pro- duction and consumption. Within this context, industrial organisations are called to implement a wide set of practices to drive this transition: manufacturing easy-to-repair and sustainable products, adopting solutions aimed at extending product lifetime, and promoting remanufacturing and materials’ recycling. A major contribution is expected from Multi-National Enterprises (MNEs), as these organizations dominate the European economy and coordinate resource-intensive global supply networks. As such, this study assesses the Circular Economy-inspired initiatives promoted by the largest European MNEs. The content of sustainability reports is scrutinised, through a template analysis technique, in order to create a database of Circular Economy practices. Key findings include the degree of implementation, the level of involvement of supply chain partners, and the drivers behind the implementation of such practices. Furthermore, a conceptual framework is proposed, in order to describe the adoption of Circular Economy practices as a supply chain process. A theoretical discussion explores the role of institutional pressures and supply chain integration to shape the transition towards the adoption of Circular Economy practices in global supply chains.
Keywords: Circular economy | Fortune 500 | Sustainability | MNEs | Supply chain integration | Institutional theory

The aim of this article is to establish the role and meaning of lessons learned collection and application practices in project knowledge management based on an empirical research in organizations running operations in Poland. The analysis conducted for the purpose of this article included hypothesis verification by means of statistical testing performed on data gathered from an online survey distributed among project management professionals in Poland. The testing results revealed that Polish project managers and project team members present positive attitude towards lessons learned practices and that there is a statistically significant correlation between lessons learned collection and application practices and benefits realization in terms of scope, time and budget in projects in the surveyed organizations differentiated by means of sector of operations, project maturity level and organizational culture. Also, specific barriers and obstacles in learning lessons from past experience in project management have been found and correlated with lessons learned collection and application practice.
Keywords: lessons learned | project knowledge management | organizational learning | Polish market research

In Poland, remote teams and work outside of the company were rare by this time. Almost all organizations had to virtualize at a faster rate by delegating their employees to work remotely, facing many challenges that they had to overcome in a short time. This article aims to check the directions and effects of changes in the digitalization of financial-accounting processes concerning the COVID-19 pandemic. The rate of use financial-accounting programs in remote work and upgrade of work organization, availability to internet platforms, identification security level of data, defining barriers that influence the limit of digitalization processes and financial-accounting programs were made.
Keywords: finance | IT systems | financial and accounting programs | company | pandemic | COVID-19.