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Strategies of resistance: Reactions in response to a competing mode of governance
Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
(engelsk)Manuskript (preprint) (Annet vitenskapelig)
Abstract [en]

Instead of focusing on ‘new’ modes of governance and their technologies, the present work argues that we should as well study what existed before on a market for governance. In this vein, the present study focuses on the pre-existing, challenged, mode of governance and on how the actors react to competition. It studies the reaction of an existing prominent mode of governance when a new form targeting the same subject- companies- and goal- improved social performance- gains territory. In the encounter with CSR and its corporate policies and reporting, the governance technology coupled with the trade unions - Global Framing Agreements- becomes the point of difference and competition. The concept of qualification (Callon, Méadel, & Rabeharisoa, 2002) is here used to conceive of the actions and steps taken by the pre-existing governance actors, the trade unions. The study finds that in a situation of recognised competition from a mode of governance where the technologies are viewed as the main difference, the pre-existing actors react by qualifying their technology and thereby provide the companies with a basis for preference. The qualifying efforts, however, as well change the technology and what the Global Framing Agreement is.

Emneord [en]
social, corporate, governance, technology, trade unions, qualification
HSV kategori
Forskningsprogram
företagsekonomi
Identifikatorer
URN: urn:nbn:se:su:diva-89084OAI: oai:DiVA.org:su-89084DiVA, id: diva2:615527
Tilgjengelig fra: 2013-04-10 Laget: 2013-04-10 Sist oppdatert: 2013-04-16bibliografisk kontrollert
Inngår i avhandling
1. Accounting in the field of governance
Åpne denne publikasjonen i ny fane eller vindu >>Accounting in the field of governance
2013 (engelsk)Doktoravhandling, med artikler (Annet vitenskapelig)
Abstract [en]

Corporate governance phenomena have traditionally been, and are still, studied foremost as relationships between principals and agents. Studies of how accounting plays out in corporate governance settings rather share the interest in hierarchical influence than challenge it. The present thesis argues that when studying accounting in corporate governance settings we must, in addition to studying hierarchical influence, take into account the ‘field of governance’ in which accounting is situated. The hierarchical influence with which the corporate governance literature is concerned does not occur in an isolated setting, but in a field with pre-existing, concurrent and entering governance initiatives, technologies and actors. Such aspects of the field of governance necessarily influence how accounting is able to serve corporate governance ends.

Based on two empirical cases, institutional investors and trade unions, active in a field of governance concerned with social and environmental aspects of corporate performance, this thesis consists of four studies investigating the different aspects (who, what and where) of the field of governance and the influence these aspects have on accounting in a corporate governance setting. This thesis, as a result, proposes a new way to study accounting in corporate governance settings and identifies further conditions for accounting’s constitutive ability.

sted, utgiver, år, opplag, sider
Stockholm: School of Business, Stockholm University, 2013. s. 190
Emneord
accounting, corporate, governance, field, investors, trade unions, accountability, technology
HSV kategori
Forskningsprogram
företagsekonomi
Identifikatorer
urn:nbn:se:su:diva-89126 (URN)978-91-7447-682-8 (ISBN)
Disputas
2013-05-20, Gröjersalen, hus 3, Kräftriket, Roslagsvägen 101, Stockholm, 13:00 (svensk)
Opponent
Veileder
Merknad

At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 1: Submitted. Paper 2: Submitted. Paper 3: Manuscript. Paper 4: Manuscript.

Tilgjengelig fra: 2013-04-29 Laget: 2013-04-12 Sist oppdatert: 2013-06-13bibliografisk kontrollert

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