Social Environmental Accounting and Reporting: MNC's Governance, Absorptive Capacity and Learning

Gabriela Gutierrez Huerter O, Jeremy Moon, Stefan Gold, Wendy Chapple

    Research output: Contribution to conferencePaperResearchpeer-review

    Abstract

    Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting and reporting (SEAR) knowledge from the HQ to acquired subsidiaries. Drawing from a range of literatures such as agency theory, knowledge-based theory, socialisation theory, as well as organizational learning, social capital and psychology, we specify the governance mechanisms (hierarchical and relational) that influence the development of subsidiary’s potential absorptive capacity (PACAP) and realized absorptive capacity (RACAP) and their impact on subsidiary learning. Our cross-case analysis shows that a mix of relational and hierarchical governance mechanisms put in place by the HQ may be useful to achieve the development of ACAP and consequently of organizational learning by enabling the connection and integration of the potential and realized components of ACAP
    Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting and reporting (SEAR) knowledge from the HQ to acquired subsidiaries. Drawing from a range of literatures such as agency theory, knowledge-based theory, socialisation theory, as well as organizational learning, social capital and psychology, we specify the governance mechanisms (hierarchical and relational) that influence the development of subsidiary’s potential absorptive capacity (PACAP) and realized absorptive capacity (RACAP) and their impact on subsidiary learning. Our cross-case analysis shows that a mix of relational and hierarchical governance mechanisms put in place by the HQ may be useful to achieve the development of ACAP and consequently of organizational learning by enabling the connection and integration of the potential and realized components of ACAP

    Conference

    ConferenceThe Academy of Management Annual Meeting 2015
    Number75
    CountryCanada
    CityVancouver
    Period07/08/201511/08/2015
    Internet address

    Bibliographical note

    CBS Library does not have access to the material

    Keywords

    • Absorptive capacity
    • Knowledge transfer
    • MNC

    Cite this

    Huerter O, G. G., Moon, J., Gold, S., & Chapple, W. (2015). Social Environmental Accounting and Reporting: MNC's Governance, Absorptive Capacity and Learning. Paper presented at The Academy of Management Annual Meeting 2015, Vancouver, Canada.
    Huerter O, Gabriela Gutierrez ; Moon, Jeremy ; Gold, Stefan ; Chapple, Wendy. / Social Environmental Accounting and Reporting : MNC's Governance, Absorptive Capacity and Learning. Paper presented at The Academy of Management Annual Meeting 2015, Vancouver, Canada.52 p.
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    abstract = "Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting and reporting (SEAR) knowledge from the HQ to acquired subsidiaries. Drawing from a range of literatures such as agency theory, knowledge-based theory, socialisation theory, as well as organizational learning, social capital and psychology, we specify the governance mechanisms (hierarchical and relational) that influence the development of subsidiary’s potential absorptive capacity (PACAP) and realized absorptive capacity (RACAP) and their impact on subsidiary learning. Our cross-case analysis shows that a mix of relational and hierarchical governance mechanisms put in place by the HQ may be useful to achieve the development of ACAP and consequently of organizational learning by enabling the connection and integration of the potential and realized components of ACAP",
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    Huerter O, GG, Moon, J, Gold, S & Chapple, W 2015, 'Social Environmental Accounting and Reporting: MNC's Governance, Absorptive Capacity and Learning' Paper presented at, Vancouver, Canada, 07/08/2015 - 11/08/2015, .

    Social Environmental Accounting and Reporting : MNC's Governance, Absorptive Capacity and Learning. / Huerter O, Gabriela Gutierrez; Moon, Jeremy; Gold, Stefan; Chapple, Wendy.

    2015. Paper presented at The Academy of Management Annual Meeting 2015, Vancouver, Canada.

    Research output: Contribution to conferencePaperResearchpeer-review

    TY - CONF

    T1 - Social Environmental Accounting and Reporting

    T2 - MNC's Governance, Absorptive Capacity and Learning

    AU - Huerter O,Gabriela Gutierrez

    AU - Moon,Jeremy

    AU - Gold,Stefan

    AU - Chapple,Wendy

    N1 - CBS Library does not have access to the material

    PY - 2015

    Y1 - 2015

    N2 - Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting and reporting (SEAR) knowledge from the HQ to acquired subsidiaries. Drawing from a range of literatures such as agency theory, knowledge-based theory, socialisation theory, as well as organizational learning, social capital and psychology, we specify the governance mechanisms (hierarchical and relational) that influence the development of subsidiary’s potential absorptive capacity (PACAP) and realized absorptive capacity (RACAP) and their impact on subsidiary learning. Our cross-case analysis shows that a mix of relational and hierarchical governance mechanisms put in place by the HQ may be useful to achieve the development of ACAP and consequently of organizational learning by enabling the connection and integration of the potential and realized components of ACAP

    AB - Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting and reporting (SEAR) knowledge from the HQ to acquired subsidiaries. Drawing from a range of literatures such as agency theory, knowledge-based theory, socialisation theory, as well as organizational learning, social capital and psychology, we specify the governance mechanisms (hierarchical and relational) that influence the development of subsidiary’s potential absorptive capacity (PACAP) and realized absorptive capacity (RACAP) and their impact on subsidiary learning. Our cross-case analysis shows that a mix of relational and hierarchical governance mechanisms put in place by the HQ may be useful to achieve the development of ACAP and consequently of organizational learning by enabling the connection and integration of the potential and realized components of ACAP

    KW - Absorptive capacity

    KW - Knowledge transfer

    KW - MNC

    KW - Absorptive capacity

    KW - Knowledge transfer

    KW - MNC

    M3 - Paper

    ER -

    Huerter O GG, Moon J, Gold S, Chapple W. Social Environmental Accounting and Reporting: MNC's Governance, Absorptive Capacity and Learning. 2015. Paper presented at The Academy of Management Annual Meeting 2015, Vancouver, Canada.