Pragmatism and new directions in social and environmental accountability research

作者: Max Baker , Stefan Schaltegger

DOI: 10.1108/AAAJ-08-2012-01079

关键词: SociologySpace (commercial competition)PragmatismAccountabilityStakeholder engagementEpistemologySocial scienceOrder (exchange)Field (Bourdieu)StakeholderSensemaking

摘要: Purpose – The purpose of this paper is threefold. To clarify what meant by “pragmatism” as a philosophy for social and environmental accountability (SEA) research, to survey its use within research field explore how further pursuit pragmatism may extend field. Design/methodology/approach An extensive review the SEA literature was conducted in order determine aspects have been used research. authors organised discussion around pragmatist ideas “truth” “sensemaking”. Findings heterogeneous space which various are commonly attributed philosophical notion pragmatism. However, there tension between seeing accounting medium representing organisational activities view accountings way allowing managers stakeholder make sense these same activities. Research ...

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