Francisco Carrasco Fenech

The Role of Environmental Accounting in Organizational Change: An Exploration of Spanish Companies

Critique originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of business, led Gray et al., to study environmental accounting in the dynamics of organizational change. They concluded that environmental accounting is being used to “negotiate the conception of the environment” by companies that have not significantly changed. In order to investigate whether Gray et al.’s model and conclusions apply to a different cultural context, we have conducted nine case studies in Spain. We found that Spanish organizations are not truly changing their conventional perception of the environment, even in those cases where generalized structural and organizational changes are taking place. Moreover, the use of environmental accounting is coupled with an attempt to negotiate and control the environmental agenda.

Environmental management systems as an embedding mechanism: a research note

Purpose - The purpose of this paper is to explore the interplay between strategy, environmental management systems and environmental accounting, and their role in improving environmental performance. Design/methodology/approach - By engaging with organisations through field research, this paper analyses the aspects of the European Communitys Eco-Management and Audit Scheme (EMAS), an environmental management system (EMS), that act as catalysts for change through the development of intangible assets that improve environmental performance. Evidence is collected from semi-structured interviews with environmental managers and management accountants from ten Spanish EMAS registered sites. Findings - The embedding mechanisms of EMAS are considered. From the analysis, six valuable intangible assets for improving environmental performance were identified: awareness of employees; environmental knowledge, skills and expertise of employees; the commitment of managers; cross-functional coordination; the integration of environmental issues in strategic planning process; and, the use of management accounting practices. These intangible assets were used to define three levels of environmental embeddedness: primary, visible, and advanced. Practical implications - This paper provides insights into the interface between environmental management systems and management accounting and the implications of this for organisational change and environmental performance. Originality/value - This paper contributes to fieldwork research within the environmental accounting literature by engaging with organisations in addressing the question of how EMAS improves environmental performance. Furthermore, it demonstrates that involvement primarily of internal, but also external, participants enhances further development of EMAS.

Accounting and control in the founding of the New Settlements of Sierra Morena and Andalucia, 1767-72

Recently, a growing literature in accounting history has provided sociological interpretations of historical facts in which accounting was involved. Foucaults governmentality concept has contributed to such analysis, specifically in 19th and 20th centurys cases. However, the analysis of 18th century and, specially, colonial organizations has not been made yet. Thus, this work is devoted to analyse how accounting is implicated in the control of a Spanish colonial project. The relationships between accounting and the enlightened discourses that improved the colonies are clear. Conversely, the role of the resistance in this case allows questioning the refereed accounting literature in governmentality.

Institutional entrepreneurship in a religious order: The 1741 Constituciones of the Hospitaller order of Saint John of God

An extensive branch of accounting literature studies accounting and religion. The variety of religious organizations studied, theoretical approaches, and roles assigned to accounting are as extensive as the range of the values that are rooted in religious organizations. However, the literature has not yet described the role of the individual in the spread of accounting and accountability into a religious organization and what leads the individual to advocate such change. The concept of institutional entrepreneurship can shed light on this topic. To this end, this work studies the change in the Constituciones (rules) of the Hospitaller Order of Saint John of God in eighteenth-century Spain. Father Ortega, as General of the Order, played a key role supporting the implementation of accounting and accountability techniques.An extensive branch of accounting literature studies accounting and religion. The variety of religious organizations studied, theoretical approaches, and roles assigned to accounting are as extensi...

Diseño e implantación del sistema contable y de control en el proyecto de las nuevas poblaciones de Andalucía y Sierra Morena (1767–1772)

RESUMEN La Ilustración en España se caracterizó por emprender grandes empresas a instancias del Estado. Una de las principales iniciativas fue la creación de dos proyectos modelos en Andalucía, denominados «Nuevas Poblaciones de Andalucía» y «Nuevas Poblaciones de Sierra Morena», que trataron de hacer productivas grandes extensiones, introduciendo nuevas tecnologías agrícolas así como poblar los caminos de acceso a Andalucía para evitar el bandolerismo. Este trabajo analiza, basándose en documentación primaria, cómo se diseñó y utilizó el sistema contable y de control y las influencias ejercidas sobre el mismo por los discursos económicos preponderantes en la corte borbónica. Ello puede argumentarse en dos razones. De un lado, las características del proyecto motivaron la emergencia de técnicas de control y sistemas de información que difieren del ánimo de lucro que destacan en la literatura. Asimismo, su carácter experimental, que perseguía un éxito político, social y económico generó unos sistemas de control únicos.