SIG Officers :
GT 01_00 Business for Society General Track
The Business for Society General Track aims at analysing under which conditions organizations can interact positively with their social and natural environment. B4S community is expanding, as confirmed by the number of papers submitted in the last conference. Consistently with the interdisciplinary nature of this field of study, colleagues from economics, management, political sciences, sociology, etc. are developing the debate on the ways, methods and new initiatives that allow organizations to contribute to a sustainable development. Therefore, the sharing of continuous knowledge creation from business and academy is the objective of our general track, in line with the scope of EURAM 2017: “Making Knowledge Work”.
The general track is specially devoted to contributions that are not explicitly covered by other tracks within the SIG.
BUSINESS FOR SOCIETY SIG STANDING TRACKS
ST 01_01 Accounting and Control for Sustainability
We aim to attract papers which critically review and advance theorizations and methodological applications in the study of accounting and control for sustainability, highlighting the relevance of different theories and research approaches, as well the potential richness of this stream of research for both sustainability and accounting studies. We would like also to explore different research methods, and various types of organisational settings and practices in different countries. Sustainability accounting plays a central role in the implementation of the sustainability strategy, and developing relationships with stakeholders. It comprises accounting practices and mechanisms devoted to measure, represent and communicate the company’s performance and which embrace environmental, social and economic aspects and their relationships. However, it appears that we know still little about the integration of sustainability into management control and its uses for strategic management. It also seems that theory and practice have devoted little attention on questions of how to embed sustainability and CSR in management control systems (MCSs) and performance measurement systems (PMSs) in order to align business strategy and sustainable strategy, and the role of AFC department(s) and its relationship with the CSR/sustainability unit. Another area of interest is sustainability/CSR disclosure that has become a prominent phenomenon in practice. Integrated reporting, materiality matrix, quality and assurance of disclosure are becoming very relevant issues. The track is carried out in collaboration with the Environmental Management Accounting Network Europe (EMAN EU).
ST 01_02 Finance, Economy and Society
The social tumults and economic upheavals of the past decade have highlighted the dis-functioning of the global financial and economic system and the risks to which the world economy is subjected. Market and institutional failures coupled with social pressures call for new ideas and practices as well as alternative management and business models. The ‘Finance, Economy and Society’ track encourages scholarly debate and research on an array of economic, societal and environmental topics that focus on the nature and extent of disruptive shocks and the solutions to the pressing social demands, alternative models of investment and financing (e.g. microfinance, crowd funding, impact investment, social investment bonds) and the role of institutions and policies in supporting alternative management and business models.
ST 01_03 Institutional change, Power, Resistance and Critical Management
The track addresses the paradox of institutional change, the resistance that the change faces and the contradictions that it incites or reveals.
POWER, RESISTANCE AND CRITICAL MANAGEMENT
When addressing institutional change, literature emphasizes the role of power. Institutional agency is understood as the power to change institutions countervailing resistance to change.
The track investigates the issues of institutional change, power and resistance. This latter interpreted as both the institutional work of elites to maintain their hegemony and exploitative power, and the one enacted by dominated actors that resist exploitation and hegemony processes.
DEMOCRACY, BUREAUCRACY AND INSTITUTIONAL PARADOXES
Paradoxically, institutions defined through their persistence seem increasingly to be dominated by multi factorial causes of change, with the event of the UK EU referendum being just the most evident example today. Connecting networks of knowledge and ways of knowing within institutions and between their social spaces generates the meaning of events, those phenomena that cannot be treated according to a predetermined rule, whose occurrence is a factor in unexpected change.
The track explores why and how what institutions and organizations change, despite routinized tendencies to inertia and the domination over individual members through routines and regularities. Thus, we look for papers that contribute to the advance of institutional theory by coupling persistence and change, order and disorder, authority and resistance.
How do individual actors or coalitions of actors (traders, entrepreneurs, managers, unions, parties, ordinary employees) and actants (such as Eurozone crises) contribute to institutional dynamics? To what extent are managers effectively monitoring institutional change? What is the role of democracy and cooperation and of bureaucracy and authority, and of resistance to each, in initiating and explaining change? How do networks of social knowledge and individual knowing incorporate unexpected events and institutional change?