(Un)Routinization of the Environmental Performance Measures – A Case Study; BSC Rules but Does not Routinize

31 Pages Posted: 2 Sep 2009

See all articles by Marko Järvenpää

Marko Järvenpää

University of Jyväskylä - School of Business and Economics

Aapo Ilmari Länsiluoto

Seinäjoki Business School

Date Written: September 2, 2009

Abstract

This study focuses on the (un)routinization of environmental performance measures (EPMs). It studies how new environmental measures were implemented within the new environmental management system (EMS) and how they became connected with the financial measures, like cost savings and profitability. By doing so, they were connected to the taken-for-granted profit orientation of the case company in order to overcome these values and to make them succeed in organization. Later on these new measures were also included in the new BSC. In conditions of the profit oriented taken-for-granted values, the BSC locked the rule status of the environmental measures, but it locked them at the operational level, while they were not included in the more strategic level scorecard. Neither the profit connection nor the BSC were able to make the environmental activities to be enacted as the routine organizational action. The ‘power of the system’, the institutionalized profit and cost orientation was too much for the environmental agenda to overcome. We found also several sub stages in ‘rules’ or ‘routinization’. EMS rule, BSC rule, routinization of environmental reporting and finally, routinization of environmental action. The routinization of reporting preceded the routinization of action because the routinization of reporting was much easier than the routinization of environmental action. Therefore, future studies could consider two different processes of routinization in more detail by building on the framework of Burns and Scapens (2000).

Keywords: environmental performance measurement, management accounting change, Balanced Scorecard

Suggested Citation

Järvenpää, Marko and Länsiluoto, Aapo Ilmari, (Un)Routinization of the Environmental Performance Measures – A Case Study; BSC Rules but Does not Routinize (September 2, 2009). AAA 2010 Management Accounting Section (MAS) Meeting Paper. Available at SSRN: https://ssrn.com/abstract=1466488 or http://dx.doi.org/10.2139/ssrn.1466488

Marko Järvenpää (Contact Author)

University of Jyväskylä - School of Business and Economics ( email )

University of Jyväskylä
PO Box 35
FIN 40351, FIN-40014
Finland

Aapo Ilmari Länsiluoto

Seinäjoki Business School ( email )

Seinäjoki, 60100
Finland

Register to save articles to
your library

Register

Paper statistics

Downloads
299
rank
99,376
Abstract Views
1,741
PlumX Metrics
!

Under construction: SSRN citations will be offline until July when we will launch a brand new and improved citations service, check here for more details.

For more information