Organizational and accounting change within the context of the environmental agenda: Evidence from Portugal

Abstract

Purpose

The purpose of this paper is to explore the process of organizational change undergone by a large Portuguese business group within the context of the environmental agenda and the role of accounting as a mechanism for change.

Design/methodology/approach

The paper reports the results of a case study conducted between 2006 and 2009. Information was obtained from semi‐structured interviews and secondary sources. Organizational changes were analyzed using Laughlin's model in order to identify which category reflected most of the changes introduced to address environmental matters.

Findings

This paper offers evidence that change is not a homogeneous phenomenon. Additionally, it confirms previous studies' findings which found that accounting did not play a significant role in the process of organizational change within the context of the environmental agenda.

Originality/value

This paper seeks to complement the research in this area by integrating observations from a case study into an existing model of levels of organizational change according to how a Portuguese business group incorporated environmental issues into its processes, policies and corporate culture.

Citation

da Silva Monteiro, S.M. and Aibar‐Guzmán, B. (2010), "Organizational and accounting change within the context of the environmental agenda: Evidence from Portugal", Journal of Accounting & Organizational Change, Vol. 6 No. 4, pp. 404-435. https://doi.org/10.1108/18325911011091800