Marginalized Actors’ Institutional Work in Standardization Processes: An Environmental Accounting Case Study

Posted: 6 Dec 2016 Last revised: 1 Aug 2019

See all articles by Roger Berquier

Roger Berquier

University of Birmingham

Isabelle Martinez

University of Toulouse - Paul Sabatier; LGC

Delphine Gibassier

Audencia Business School

Date Written: July 30, 2019

Abstract

Environmental accounting could become one form of “accounting for the common good”, therefore, understanding its standardization process and who participates is key. We know little about how rules are being shaped by the intervention of business organizations in standardization processes. Moreover, there has been little investigation into how marginalized actors (small and medium sized organizations) could themselves participate in standard making. Our research design involves interviewing marginalized actors in an environmental accounting standardization process and collecting secondary data. We make three contributions. First, we characterize the nature of marginalized actors’ institutional work. Secondly, we demonstrate that marginalized actors adopt different participation strategies depending on the specific resources that they lack. We define four types of participatory work performed by marginalized actors in standardization processes and explain how their participation influenced their future resources and their ability to sustain participatory work in future standardization projects. Thirdly, we contribute to a better understanding of participation processes using “deliberative democracy” and their impact on designing accounting for the common good.

Keywords: environmental accounting, institutional work, marginalized actor, participation, standardization, accounting for the common good

JEL Classification: M00, M14, M40

Suggested Citation

Berquier, Roger and Martinez, Isabelle and Gibassier, Delphine, Marginalized Actors’ Institutional Work in Standardization Processes: An Environmental Accounting Case Study (July 30, 2019). Available at SSRN: https://ssrn.com/abstract=2880153

Roger Berquier (Contact Author)

University of Birmingham ( email )

University House
116 Edgbaston Park Road
Birmingham, B15 2TT
United Kingdom

Isabelle Martinez

University of Toulouse - Paul Sabatier; LGC ( email )

118 Route de Narbonne
Toulouse cedex 9, F-31062
France

Delphine Gibassier

Audencia Business School ( email )

8 Road Joneliere
BP 31222
Nantes Cedex 3, 44312
France

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