“Khái quát” một sự tương tác với một công nghệ kế toán xã hội
Tóm tắt
Mục đích của bài viết này là cung cấp một báo cáo thực nghiệm về một công nghệ kế toán xã hội được áp dụng trong một Cơ quan Quản lý Địa phương tại New Zealand và phản ánh về những “tập hợp” cho phép thay đổi nhằm hướng tới tư duy bền vững ở cấp độ tổ chức.
Bài viết trình bày một trường hợp sử dụng các cuộc phỏng vấn bán cấu trúc để theo dõi sáu ứng dụng mô hình đánh giá bền vững (SAM) trong suốt hai năm. Độ đa dạng của các ứng dụng này bao gồm những dự án hạ tầng lớn như giao thông cho đến thư viện, và điều đó có nghĩa là SAM đã hoạt động trong một loạt các bối cảnh tổ chức khác nhau.
Bằng chứng tìm thấy cho thấy rằng SAM đã ảnh hưởng đến các mô hình tư duy của người tham gia, thúc đẩy những báo cáo mang tính phản ánh và bao trùm hơn, thay đổi quyết định tổ chức và dẫn đến những thay đổi rõ rệt. Tuy nhiên, những nhà quản lý dễ bị ảnh hưởng bởi các cuộc bỏ phiếu đã về sau thay đổi các tiêu chí mà theo đó SAM đã được đánh giá và do đó đã khiến cho nó trở nên "không đủ kỹ thuật". Các phát hiện thêm cho thấy vai trò của kế toán và luật pháp là rất quan trọng trong việc cho phép các “tập hợp”. Những phát hiện như vậy hỗ trợ khẳng định rằng việc nghiên cứu sâu các trường hợp và nhiều ứng dụng của một công nghệ kế toán xã hội là cần thiết để làm nổi bật các yếu tố quan trọng trong việc tạo điều kiện cho tư duy bền vững.
Từ khóa
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