ORGANISATIONAL THEORY ESSAY -- understanding of sustainability within organisations in two organisational theory perspectives.
Organisational Theory
Multi-perspective Analysis of Sustainability Readings
Introduction
| Classification | paper |
| Modernist | Can Marketing Contribute to Sustainable Social Enterprise |
| Critical theory | Organized hypocrisy, organizational façades, and sustainability reporting |
| Symbolic interpreivist | National cultural values, sustainability beliefs, and organizational initiative |
| postmodern | “Good” news from nowhere: imagining utopian sustainable accounting |
Critical Theory Analysis of Sustainability
Organized hypocrisy, organizational façades, and sustainability reporting
Cho, C. H., Laine, M., Roberts, R. W., & Rodrigue, M. (2015). Organized hypocrisy, organizational façades, and sustainability reporting. Accounting, Organizations and Society, 40, 78-94.
Critical Theory Analysis of Sustainability
Theoretical “Ontological” position:
Ontology: there is an objective reality independent of our knowledge of it. It is driven by natural laws.
Argue that sustainability reporting research can continue to glean new insight from the board theoretical lenses of signaling theory and legitimacy theory .
We may infer from statements in the paper, that the position is objectivist because and are reflective of a modernist ontology. Statements within the paper treat concepts such as sustainability, culture (values, beliefs),sustainability reporting, organisations, as being objective and bearing instrumental reality.
Critical Theory Analysis of Sustainability
Epistemology: subjectivist
‘Knowing’ the ‘truth’ is ‘tainted’ by dominant ideology and values of the those seeking ‘truth’.
‘Nature cannot be seen as it ‘really is’ or ‘really works’ except through a value window’
By discuss three specific, powerful façades that are relevant to our analysis: a rational façade; a progressive façade; and a reputation faç- ade.
Critical theory
Theoretical “Epistemologial” position:
These statements are indicative or reflective of a subjectivist epistemology:
The paper uncovers dominant ideology – as how sustainability reporting leads to organisational efficacies.
Sustainability reporting is part of being transparent.
The epistemology is subjectivist and seeks to uncover how current ideology of sustainability has hidden real truths and proven to be ineffective and contradictory.
Models are perceived to be façades that do not accurately describe how an organisation can be sustainable.
The concept of sustainability still remains unclear but has become a common facet in high profile business strategies and these promote the ideology
Mission statements
Code of conduct.
Ethical codes.
Critical Theory Analysis of Sustainability
The theoretical and empirical illustration included in this study is an initial step in the consideration of organized hypocrisy and organizational façades as substantive contributions to our collective understanding of corporate sustainability and sustainability reporting.
Critical Theory Analysis of Sustainability
Analytical Approach:
“Organized hypocrisy attempts to explain the discrepancies between a corporation’s talk, decisions, and actions, and how these discrepancies may allow corporations flexibility in their management of conflicting stakeholder demands”
- (Cho et al. 2015).
Looking at every organisation involved with sustainability reporting through the theoretical “lens” of organised hypocracy
Critical Theory Analysis of Sustainability – continued…
The paper interprets sustainability as a modern business method to manipulate stakeholders in order to fund their various business ventures.
Discussing the broader structural factors that influence sustainability guidelines. Breaking the barriers of the models.
Practical examination of two highly notorious oil companies Chevron (Chevron & Texaco disaster) and ConocoPhillips (left the U.S. Climate action in 2010).
Can sustainability apply to all companies?
How can oil companies be environmentally sustainable if they are investing in the Alaskan National Wildlife Refuge (ANWR)?
The power of hypocrisy with the use of Counter-Coupling:
Three façades
Corporate Talk
Decisions satisfying conflicting stakeholder demands
Critical theory
Knowledge that is produced or articulated:
It is remains unclear whether corporate sustainability closures actually contribute towards a more sustainable environment.
There is some indication that rational, progressive and reputation façades are beneficial.
Aspirational talk develop new ideas.
However, the motives behind hypocrisy conceal an unpleasant truth.
It is uncertain what is the best way to tackle sustainability but constructive dialogue has shown to improve corporate sustainability reporting and challenge the demands of stakeholders.
Division of power
Postmodern Analysis of Sustainability
“Good” news from nowhere: imagining utopian sustainable accounting
Atkins, J., Atkins, B. C., Thomson, I., & Maroun, W. (2015). “Good” news from nowhere: imagining utopian sustainable accounting. Accounting, Auditing & Accountability Journal, 28(5), 651-670.
Postmodern Analysis of Sustainability
Meta-theoretical Underpinnings:
Ontology: there is not an objective reality independent of our knowledge of it. Reality is an ‘illusion’ created through language and discourse.
Dillard and Reynolds (2008) uses storytelling and myth as a method for developing a holistic model intended to lead to more balanced societal reporting. Our utopian storytelling method intends to open a space for imagining a new form of sustainability reporting presenting an accountability event as a song cycle.
Therefore this paper views the truth about sustainability as being created through the discourse of academics, lobbists and politicians etc.
Another answer:
Theoretical “Ontological” position:
Sustainability has been well conceptualised and documented, however, it is not being implemented.
Only until climatic disaster (climate change) has taken full affect will the realisation be fully known.
During this period sustainability will become practised and in time, a normal process.
The paper uses a metaphor to describe what future generations will look upon the 20th and 21st century with a sarcastic tone.
“what were you thinking?”
Similar to how the present perceives the past.
The paper also describes that current accounting standards are the causation for unsustainable practices
Postmodern Analysis of Sustainability
Epistemology: interpretations of the ‘illusion’ are made through conceptualisation/theorisation.
Organisations are ‘imagined’ entities whereby power and social arrangements are reinforced through language
approach in this paper uses utopian storytelling as a vehicle for imagining a sustainable and stakeholder-inclusive form of accounting, based on a song cycle.
Rather than a theoretical lens, the researchers use the structure of the song to depict the discourse that is taking place
The utopian method has been used widely in literature as a device for creating a vision of a different reality which may engender debate and lead to change.
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Another answer:
Analytical Approach:
Contextual dialogue is used to between an array of different industry professionals to conceptualise a metaphor outlining the future of sustainability.
“These they call companies” – Third Elder (Atkins et al. 2015).
The construction of a song emphasises the a daily perspective of the future life in which one would live after the events of “The Warming”.
“We had lost the basic ability to communicate in a transparent, genuine and open manner”
An analysis on contemporary accounting standards are discussed in a manner of discourse.
Knowledge produced
Knowledge that is produced or articulated:
The world is undeniably facing climatic disaster.
The information gathered from this paper describes that if accounting practises remain the same as they are today, future generations will look back on us as idiots.
“staged impression management as a means of creating and disseminating a dual myth of social and environmental accountability” (Atkins et al. 2015)
The use of a song enables the concept of a ‘future after the warming’ to be more eerie and overwhelming.
Reporting standards must change and become more coherent and consistent.
Conclusions
Sustainability has been approached from four different perspectives.
Each paper has a different concept of sustainability.
Either it is triple bottom line or double bottom line, economic sustainability as dominate facet seems to be a major issue.
The Modernist approach tries to formulate a model that can explain how organisations can become and remain sustainable.
Cho et al. (2015) identifies that organisations use façades and hypocrisy as a way to increase performance and manipulate stakeholders.
Powell and Osborne (2015) present a double bottom line approach with emphasis on maintaining social and economic sustainability by formulating strong relationships.
Atkins et al. (2015) indicate that the effect of climate change is immanent. No formal solution is provided except a metaphoric insight of the future