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Extending the realm of accounting inscriptions: Pay-As-You-Throw (PAYT) solid waste collection invoicing and the moral enrolment of residents in environmental governance

Conference contribution
Authors Hervé Corvellec
María José Zapata Campos
Patrik Zapata
Published in AOS conference on “Performing business and social innovation through accounting inscriptions”, Galway, Ireland, 22–24 September 2013
Publication year 2013
Published at School of Public Administration
Gothenburg Research Institute (GRI)
Center for Public Sector Research (CEFOS)
Language en
Keywords Inscription, Environmental governance, Invoice, Waste, Sweden
Subject categories Business Administration, Sociology

Abstract

Accounting inscriptions are not aimed at organizational members only. Their use encompasses also organizations’ clients and customers. A case study of a Pay-As- You-Throw (PAYT) solid waste collection program shows how detailed invoices aim at softly enrolling residents in organizational aims and plans for sustainability. This enrolment, which has moral and practical dimensions, illustrates how accounting inscriptions are small but significant building stones in the practice of environmental governance.

Page Manager: Webmaster|Last update: 9/11/2012
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