This article investigates the impact of a gender equality measure focused on career advancement, specifically through a managerial control process introduced by the women’s network of a large SBF120 firm to increase women’s leadership representation. Using a qualitative study and Acker’s framework, it reveals that such measures sustain and conceal existing inequalities. The underlying assumptions—linking […]
Category: Axes de recherche
Environmental Management Accounting: The Missing Link to Sustainability?
This paper explores the relationship between Environmental Management Accounting (EMA) and sustainability, emphasizing the potential contribution of EMA to achieving sustainability goals. It discusses the need for further research in this area, presents avenues for investigation, and highlights the importance of integrating EMA with environmental and social sustainability considerations, particularly in the context of planetary […]
“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative
This article investigates an organization’s efforts to manage strong sustainability using management control devices such as indicators, budgets, and tools for reporting, deliberating, and decision-making. The study, based on interviews and non-participant observations within a cooperative involved in sustainable energy production, reveals the challenges the cooperative faces in balancing its conflicting objectives while using these […]
On the Sense and Nonsense of Assessing Sustainability in Course Content: Lessons Learned from a French Business School
This chapter focuses on the sense and nonsense of monitoring and quantifying sustainability course content in university curricula. Based on previous research on sustainability assessment in higher education, it discusses the experience of a French business school and its method to assess sustainability in course content. This chapter offers insights into the institutional context of […]
Material Flow Cost Accounting in Vietnam: A Multi-level Exploration
The study examines the adoption of material flow cost accounting in Vietnam to promote green productivity and reduce resource waste. It identifies six barriers to implementation and suggests strategies to overcome them. The research emphasizes the importance of addressing institutional levels and transforming micro-level practices to achieve sustainable production and consumption patterns, aligning with UN […]