作者: Max Baker , Stefan Schaltegger
DOI: 10.1108/AAAJ-08-2012-01079
关键词: Sociology 、 Space (commercial competition) 、 Pragmatism 、 Accountability 、 Stakeholder engagement 、 Epistemology 、 Social science 、 Order (exchange) 、 Field (Bourdieu) 、 Stakeholder 、 Sensemaking
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 ...