Collective Entrepreneurship for Accounting and Organizational Change
Posted: 4 Dec 2013 Last revised: 5 Dec 2016
Date Written: February 1, 2016
Abstract
This paper seeks to clarify how carbon accountants as collective entrepreneurs contribute to organizational change. It is based on a longitudinal case study using participation observations and semi-structured interviews, as well as secondary data from the case study company. Using the concept of collective entrepreneurship, this research helps elucidate the paradox of embedded agency, whereby new ways of thinking are being created around management accounting change. It especially highlights the collective nature of institutional entrepreneurship, the new role embraced by carbon accountants as change agents and the entrepreneurial work performed collectively to achieve structural change.
Keywords: Accounting change, collective entrepreneurship, carbon accounting, collective work, entrepreneurial work
JEL Classification: M41
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