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The purpose of this study is to explore the potential for technical accounting resources to help professional accountants exercise their performative agency.

The authors combine the integrative learning theory of truth and the concept of performativity, including two approaches to sustainability education and interventions, to construct a grid for coding the technical resources provided by the UK's Institute of Chartered Accountants in England and Wales, a pioneer in sustainability advocacy.

The findings suggest the dominance of the “predetermined and expert-determined” approach. They also reveal the emergence of three levels of performative topoi based on the relative presence of the “predetermined and expert-determined” and “process-of-seeking” approaches to professional interventions toward sustainability. The results show the profession's evolving contribution to the construction of actionable knowledge.

The main limitation of this research is that it draws on a limited corpus. In addition, the use of a binary code to represent the presence/absence of a code does not convey the code's quantitative importance.

The results are useful for those wanting to produce technical accounting resources that are more likely to help professionals build actionable knowledge and contribute to accountants' interventions toward sustainability.

Findings suggest the need for reflection on how the accounting profession can best contribute to implementing sustainability in organizations.

Few studies deconstruct professional technical resources to see how a profession can contribute to a process of societal change.

The complexity of the integration of non-financial benefits (NFB) in major infrastructure projects (MIP) engenders the formulation of networked knowledge between researchers and practitioners. The authors’ research question is as follows: To what extent does scientific knowledge about the integration of NFB into MIP support engaged scholarship or co-construction of knowledge between researchers and practitioners?

The paper uses a review of literature published in academic journals on the integration of NFB in MIP. Nearly 300 papers are analysed in depth, based on categories (aspects and sub-aspects) inspired from engaged scholarship and paradoxical participation approaches. The culture of collaboration and the notion of boundary objects are the two main aspects of this categorization of journal papers.

First, research on the integration of NFB into MIP is either project-oriented or society-oriented but in a larger proportion for society-oriented. Second, a lot of researches favour an analytic over a holistic approach, despite their openness to dialogue with practitioners through the complexity and conflict.

It contributes to the theorization of the engaged scholarship. It also provides insights about research avenues to be exploited where these aspects were not sufficiently exploited, as it is often the case with sustainability, for a better collaboration between researchers and practitioners. Linking the culture of collaboration, boundary objects and knowledge co-creation in the engaged scholarship setting encourages a better understanding of the needs (problem to be resolved) of practitioners, by themselves and the researchers.

The systematic review was conducted in parallel with the organization of two workshops with participants concerned by the integration of NFB into MIP. The paper identified four clusters from their level of compatibility with engaged scholarship.

Social needs of local community are highly essential in the context of public infrastructure and have an impact on their performance. This paper explores the local community subjectivity in interaction with primary stakeholders to deepen our understanding of social value and this category of misunderstood stakeholders.

The paper presents a partnership framework that aims to help stakeholders be reflexive and construct knowledge about social value of the infrastructure. The empirical material includes an extensive review of the public infrastructure documents published between 1981 and 2021 and 13 interviews with key members of local community.

The main contribution of this study is an integrated model to study the social value of an infrastructure and a dynamic approach to study how a local community engages and enacts social value. The dynamic approach highlights three plans of stakeholder’s subjectivity, which are relational, representational and operational plans to promote inclusive stakeholder’s management (“of” and “for”).

The study combines an analytical and a theoretical framework to investigate the enactment of social value.

This study identifies the various governance dimensions for environmental, social and governance (ESG) implementations, including reporting. Subsequently, it investigates the governance structures in place to steer these dimensions in project-based and project-oriented organizations.

A systematic literature review identifies 11 organizational governance dimensions for ESG implementations, followed by a conceptual mapping of these dimensions to the most likely governance structures being set up for their implementation (i.e. single-level, multi-level and polycentric governance).

Eleven governance dimensions are identified and categorized under (1) organizational settings, (2) ESG strategy and (3) implementation. The conceptual mapping of these dimensions against the governance structures for their implementation identifies an inverse relationship between the governance level in the organizational hierarchy and the complexity of governance structures needed for steering these dimensions. The paper suggests a variety of context-dependent governance structures and contributes to the governance literature on the interface between projects and their parent organizations.

Academics benefit from an organization-wide model and the first taxonomy on the relevant governance dimensions for ESG implementation and reporting projects, thus a first approach to theorizing the governance of ESG implementations.

The results are of value for practitioners by allowing them to understand the diversity of dimensions and the structural implementation of ESG and its reporting.

One of the first studies to address governance of ESG implementation and reporting across intra-organizational boundaries between the permanent and the project-based parts of the organization. This provides for organization-wide improvements in the governance toward the UN Sustainability Goals.

The paper investigates the under-researched link of governance implementations from the corporate level to individual projects in the context of ESG implementations, including reporting.

This paper aims to analyze so‐called sustainability, corporate social responsibility or citizenship reports, as artefacts of a compromise between an institutional entrepreneur (IE), the Global Reporting Initiative (GRI), and companies. Some companies take on this invitation but to which extent the information they produce as a result corresponds to the ideal promoted by the IE?

A sample of ten reports from Canadian companies were analyzed using a combination of deductive and inductive coding techniques. The discourse and pictures were analyzed to identify whether they represent path creation (adherence to the sustainability ideal) or path dependence (the expression of traditional business interests and practices).

The study findings show that companies adopt the sustainability reporting guideline and ideal promoted by IE, but only partially. Path dependence and path creation are in tension, a condition typical of innovative processes according to the actor network theory (ANT) framework. It suggests that the market for sustainability information is under construction.

The value of the paper is that it examines voluntary disclosure of social and environmental performance by companies, using the notion of IE from the neo‐institutionalist theory, as well as the innovation model from the ANT. The originality of the paper also lies in its methodology – particularly the use of a mixed method—including the composition of “poems” with “verses” extracted from the corporate reports.

The article's main purpose is to investigate the relationship between organizational and professional commitment and accountants' construction of corporate social responsibility (CSR) competencies.

A survey of accounting professionals in Canada (chief financial officers/finance directors) was conducted to ask them about their organization's CSR position, their openness to CSR, involvement in related activities, the codified knowledge they use and their organizational and professional commitment.

The results show the dominance of normative commitment to the profession or organization and its relationship with professional CSR training. Professional CSR training and organizational and other CSR training activities are also related to the professional's openness to CSR.

The study's main limitation is the small number of participants. Future research is needed to investigate the conditions under which normative commitment is developed.

The results make a practical contribution by suggesting that organizations seeking to involve accounting professionals in CSR activities might want to consider encouraging them to get CSR training using professional resources because of its link to both forms of normative commitment. Further, the findings indicate that the profession could integrate CSR issues more extensively in its accreditation process to enhance its role as a resource provider in the construction of accountants' CSR competencies.

To the authors' knowledge, the study is the first one to investigate the relationship between organizational and professional commitment and accountants' construction of CSR competencies.

To measure, classify and compare web site functions' development.

The objectives were achieved by developing a methodology to measure, classify and compare web site functions development. The measurement was based on the presence (or absence) of 91 web site components. The classification was achieved using an applied correspondence analysis. The comparison was performed with respect to 4,485 company web sites from two provinces in Canada. A formal procedure involving 50 assistants was developed to collect data over 5,000 sites within a month period and a conceptual model was developed to interpret results.

Findings show that web site functions development could be described on a three dimensional space, the three axes corresponding to directions of development. The development status of the whole sample appeared as a cone in which five classes (or categories) of web sites could be identified and described with respect to their development profile. The development of 18 web site functions was also benchmarked with respect to observations within a class and with respect to some other characteristics like the industrial sector and the province where the company was located.

Web site functions development was evaluated only with respect to components accessible to the general public. Development of intranet and extranet were not evaluated and hence taken into account for overall web sites development.

This research project of web site functions development was part of a more comprehensive project aimed at evaluating and documenting the impact of using a web site on business processes. So, combining the results of the two projects, allowed the authors to advance suggestions of how web sites should be developed to generate value for companies.

The approach to web site functions development evaluation is original. The methodology could be replicated anytime. The typology that emerged from the analysis is unique. Moreover, given the large sample of 4,485 web sites, results are statistically valid.

The purpose of this paper is to revisit the foundations of profit and then consider the central role of the profit in the society inspired by the accounting practice, through its influence in the social construction of the accountant's competency, and of the use accounting profession itself.

Inspired largely by the sociology of the professions, this paper also borrows from classical economic theory to understand the contradictory role and functioning of the conventional notion of profit in the society.

The paper presents the accountant as the master and great academic of this convention, and the profit as constituting for him a key resource in establishing an undisputed consensus around his competency based on a social valorization. This sacralization originates from the emptying of the economic concept while referring constantly to it. Therefore, the meaning is noisy and then, can be manipulated.

The profit is the main product sell by the accounting profession and the accounting notion most widely discussed in the society. Therefore, to understand its social functioning is essential to understand the social role of accounting and the social statute of accountants.