دانلود مقاله ISI انگلیسی شماره 42690
عنوان فارسی مقاله

توسعه پایدار، نهادسازی و دوگانگی ساختار: تناقض و عواقب ناخواسته در شرایط سیاسی یک کسب و کار در استرالیا آب

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
42690 2013 21 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Sustainability, institutionalization and the duality of structure: Contradiction and unintended consequences in the political context of an Australian water business
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Management Accounting Research, Volume 24, Issue 4, December 2013, Pages 366–386

کلمات کلیدی
اب - نهادینه کردن - NPM - انطباق زیست محیطی - حفاظت از آب - اثرات جانبی زیست محیطی - عواقب ناخواسته - طلاق
پیش نمایش مقاله
پیش نمایش مقاله توسعه پایدار، نهادسازی و دوگانگی ساختار: تناقض و عواقب ناخواسته در شرایط سیاسی یک کسب و کار در استرالیا آب

چکیده انگلیسی

This paper presents the results of a longitudinal case study of an Australian public sector water business in order to examine how, and to what extent, did the institutionalization and deinstitutionalization of internal sustainable and environmental management routines, practices and procedures occur over the period 2001 to the start of 2011. It adopts the Dillard et al. framework of institutionalization which incorporates institutional theory, Weber's axes of tension and structuration theory. In 2001, the criteria for costing and financial reporting practices and the criteria for environmental regulation and management practices were competing at the economic and political economic level, the organizational field level and the organizational level. An unintended consequence of this was no accounting for environmental costs. Environmental management criteria and practices were characterized by compliance with EPA regulatory requirements whilst financial management and costing criteria and practices were characterized by New Public Management criteria. Subsequent to 2001, an unintended consequence of the establishment of separate legislative and regulatory bodies has been the institutionalization of competing legitimating criteria with regard to water conservation, externalities, environmental regulation and financial reporting and costing. Within this context, the organizational field and the organizational level of the individual water business has been characterized by the development of new organizational practices and routines with regard to water conservation as well as unintended consequences and decoupling. At all three levels, the ontological security of agents has been evident in the development of new criteria and practices for sustainable development, whilst the routine procedures of the respective management systems were a source of ontological security to the relevant agents.

خرید مقاله
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