{"product_id":"extra-financial-indicators-and-corporate-management-transcending-organizational-tensions-and-paradoxes-9781041008491","title":"Extra-Financial Indicators and Corporate Management: Transcending Organizational Tensions and Paradoxes","description":"\u003cp\u003e • Author(s): Aurélien Ragaigne\u003cbr\u003e • Publisher: Routledge\u003cbr\u003e • Publisher Imprint: Routledge\u003cbr\u003e • BISAC: Accounting - Financial\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eThis book presents an important topic for researchers in accounting and management at a time when extra-financial data is being assessed and certified by the accounting and auditing profession, and regulatory deadlines are looming. It provides an original perspective on the introduction of extra-financial indicators and the difficulties encountered in their implementation, examining how extra-financial data is used, the expected impacts and effects of these tools.\u003c\/p\u003e\u003cp\u003eThe author proposes a novel reading of this theme, based on three different ways of managing organizational tensions and paradoxes: the \u003ci\u003ecoupling\u003c\/i\u003e approach corresponding to the choice of goal convergence for strategic issues; the \u003ci\u003edecoupling\u003c\/i\u003e approach revealing the importance to think about empowering effects and unintended effects, and finally, the \u003ci\u003etranscending\u003c\/i\u003e approach aiming to transform organizational tensions into action. The book illustrates these three forms of conceptualization using a case study of the American bank Wells Fargo, focusing specifically on three key moments in the bank's history: the choice of innovation in online services in the 1990s; the ethical scandal of \"fake accounts\" in 2016 and the challenges for sustainability in the post-COVID crisis context. These moments highlight the challenges of introducing social and environmental issues in accounting. The author demonstrates the need to transcend the organizational tensions and paradoxes.\u003c\/p\u003e\u003cp\u003eThis book is primarily aimed at accounting researchers who are faced with the challenges of understanding the extension to extra-financial performances aspects. It is also a valuable aid for students, scholars and managers, providing an insight into how the different ways can work.\u003c\/p\u003e","brand":"Routledge","offers":[{"title":"Hardcover","offer_id":47772931358871,"sku":"9781041008491","price":19349.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0666\/3471\/1191\/files\/9781041008491.webp?v=1777976717","url":"https:\/\/atlanticbooks.com\/products\/extra-financial-indicators-and-corporate-management-transcending-organizational-tensions-and-paradoxes-9781041008491","provider":"Atlantic Books","version":"1.0","type":"link"}