From écobilan to LCA: The elite’s institutional work in the creation of an environmental management accounting tool

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• 作者：Delphine Gibassier ^{d.gibassier@tbs-education.fr}
• 关键词：ADEME ; Agence de l&rsquo ; Environnement et de la Maî ; trise de l&rsquo ; Energie (French environment and energy management agency ; AFITE ; Association Franç ; aise des Ingé ; nieurs et Techniciens de l&rsquo ; Environnement (French association of environmental engineers and technicians) ; AFNOR ; Association Franç ; aise de Normalisation (French national standards organization) ; AVNIR ; Plateforme pour l&rsquo ; analyse du cycle de vie (Platform for life cycle assessment) ; CD2E ; Association
• 刊名：Critical Perspectives on Accounting
• 出版年：2017
• 出版时间：January 2017
• 年：2017
• 卷：42
• 期：Complete
• 页码：36-58
• 全文大小：1176 K
• 卷排序：42

文摘

I explore the institutionalization process of an environmental management accounting tool in France. Based on the concept of institutional work, I analyze the role of the French elite in institutionalizing life cycle assessment in France and its consequences. Who are the most influential institutional agents in the construction of environmental management accounting innovations? What work is involved in the creation of environmental management accounting innovations? The study follows the tool historically from the 1990s to 2012, looking at the different phases of institutionalization. This paper not only sheds light on the historical factors leading to an environmental management accounting innovation, but also and more specifically identifies which actors are involved in shaping new accounting techniques and what strategies are advanced for their adoption.