Extra-Financial Indicators and Corporate Management

Transcending Organizational Tensions and Paradoxes
1. Auflage 2026
ISBN: 978-1-041-00849-1
Verlag: Taylor & Francis Ltd

Buch, Englisch, 188 Seiten, Format (B × H): 156 mm x 234 mm

Reihe: Routledge Studies in Accounting

This 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.

The author proposes a novel reading of this theme, based on three different ways of managing organizational tensions and paradoxes: the coupling approach corresponding to the choice of goal convergence for strategic issues; the decoupling approach revealing the importance to think empowering effects and unintended effects, and finally, the transcending approach aiming to transform organizational tensions in 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.

This 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.

Zielgruppe

Postgraduate

Autoren/Hrsg.

Ragaigne, Aurelien

Ragaigne, Aurélien

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmenskultur, Corporate Governance
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Volkswirtschaftslehre Internationale Wirtschaft Entwicklungsökonomie & Emerging Markets
• Geowissenschaften Umweltwissenschaften Nachhaltigkeit
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision

Inhaltsverzeichnis

0. Introduction 1. Extra-Financial Background and Managerial Challenges 2. Aligning Extra-Financial Indicators with Corporate Management: The Coupling Approach 3. Thinking Empowering Effects and Unintended Outcomes of Extra-Financial Indicators: The Decoupling Approach 4. Beyond the Relation Between Extra-Financial Indicators and Corporate Management: The Transcending Approach 5. Conclusion

Über Autor(innen)

Aurélien Ragaigne is Full Professor of Accounting at the Graduate School of Management, University of Rennes, France. He works in particular on the subject of extra-financial indicators, focusing his research on managerial situations characterized by tensions and paradoxes.