The Process of Theorization during the Development of Eco-Control Systems: An Institutional View

Abstract

This study examines the process of institutionalization of eco-control systems within Quebec business schools. Most of the prior literature in eco-control and environmental management accounting has been focused on their role on the organizational change process but it has not paid enough attention to the process of change by itself. To fulfill that gap we propose an institutional change process model in which institutional entrepreneurs will seek to socially construct the meaning of eco-control systems through an extensive process of theorization (Strang and Meyer, 1993) taking place during the first stages of the institutional change process. Our main research question is how do institutional entrepreneurs theorize eco-control systems during the initial stages of the institutional change process? A longitudinal field study covering three business campuses in Quebec was conducted to get a rich understanding of the institutional change process. Our findings confirm the crucial role of the process of theorization during the change process, and particularly in its initial stages, and the uses of networking, lobbying and negotiation to support dissemination, specification and justification of eco-control systems. Moreover, we found that change agents were not able to play the role of institutional entrepreneurs due to their incapacity to mobilize resources and persuade other stakeholders about the value of implementing eco-control systems. Our main contribution is thus to propose and empirically revise a new conceptual framework for the examination of MACS change process.