{"product_id":"extra-financial-indicators-and-corporate-management","title":"Extra-Financial Indicators and Corporate Management","description":"\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. 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 and unintended effects; and finally, the \u003ci\u003etranscending\u003c\/i\u003e approach aiming to transform organizational tensions into action. This 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 of 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":"Taylor \u0026 Francis Ltd","offers":[{"title":"Default Title","offer_id":56414292967768,"sku":"9781041008491","price":179.8,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0278\/1295\/4195\/files\/9781041008491_5530a9d4-c4a7-486c-9aa1-cc20a528cebd.jpg?v=1780432230","url":"https:\/\/agendabookshop.com\/products\/extra-financial-indicators-and-corporate-management","provider":"Agenda Bookshop","version":"1.0","type":"link"}