Since the late 20th century, transformation of the general environment has generated unprecedented challenges for symphony orchestras in Europe and America, such as audience development, fundraising, technology innovation, and market competition. Now, transplanted by the Western symphony orchestras, the symphony orchestras in Taiwan also face the most important task to deal with, and that is how to subsist. At the moment, professional symphony orchestras in Taiwan are mainly publicly-owned. The subject of this study will hence probe into the organizational legitimacy, organization positioning, and business strategy of publicly-owned symphony orchestras through analyzing both their external and internal environments as well as the results of in-depth interviews. On one hand, this study will provide an overview of the development of publicly-owned orchestras in Taiwan. On the other hand, it will offer new ways of thinking to orchestra managers and policy makers.

Cette thèse est consacrée à une analyse synoptique de la légitimité des hôpitaux publics tunisiens. Cette légitimité de l’hôpital étant construite en interne et en externe par le personnel qui y travaille et les patients qui le fréquentent, nous l’avons soumise à une catégorisation spatiale en légitimité « intra-organisationnelle » et en légitimité « extra-organisationnelle ». Au niveau intra-organisationnel, les hôpitaux publics tunisiens, ayant fait l’objet d’une réforme débutée depuis un peu plus de deux décennies, l’étude de leur légitimité ne pouvait se faire à l’insu de cet évènement. Par ailleurs, étant donné le caractère professionnel des hôpitaux publics et leur organisation en plusieurs services spécialisés, nous avons procédé à une scission de leur légitimité en légitimité « professionnelle » et en légitimité de « service ». Ces « sous-légitimités » agrégées ensemble ont permis de reconstituer la légitimité globale de l’hôpital. L’analyse de la légitimité « intra organisationnelle » s’est faite au moyen d’une analyse qualitative par étude de cas dans deux EPS tunisiens. Pour le cas de la légitimité de la réforme hospitalière et des mécanismes qui lui ont servi de support, nous avons postulé l’existence d’une relation de causalité circulaire entre institutionnalisation et légitimation, la deuxième étant un préalable à la première. Les analyses menées sur l’ensemble des mécanismes de la réforme ont conclu à une faible institutionnalisation, laissant augurer d’une faible légitimation. Pour le cas des légitimités au niveau professionnel et de service, les résultats ont affiché une grande diversité des légitimités en jeu entre les services hospitaliers et une plus grande homogénéité au sein des mêmes groupes professionnels. Ces résultats attestent du caractère discriminant de l’appartenance au service et professionnelle pour juger de la légitimité de l’hôpital. Au niveau extra-organisationnel, la légitimité de l’hôpital renvoie à celle développée par les patients en externe. Nous avons considéré deux catégories de patients : des patients appelés « classiques » qui s’adressent à l’hôpital pour l’obtention de soins et des patients personnel de l’hôpital, qui en leur qualité de citoyens peuvent s’y présenter pour se soigner. C’est ainsi que nous avons distingué entre légitimité extra-organisationnelle « profane » et entre légitimité extra-organisationnelle « expertale ». Ces deux sous-légitimités relèvent d’une légitimité « expérientielle ». Les patients « profanes » et « experts » vont juger de la légitimité de l’hôpital en s’appuyant sur leur expérience personnelle. Ces deux catégories de légitimité, soumises à une classification hiérarchique ascendante, ont affiché des divergences considérables, les patients étant plus portés vers des aspects moraux pour juger de la légitimité contrairement au personnel, qui maintient intact son ancrage professionnel, en accordant plus d’importance aux aspects techniques et financiers. / This dissertation aims to analyze synoptically the legitimacy of Tunisian public hospitals. This hospital’s legitimacy is constructed internally and externally by both the employees and the patients, has been submitted to a spatial categorization in “intra-organizational legitimacy” and “extra- organizational legitimacy”. At intra-organizational level, Tunisian public hospitals have been subject of a reform that started a little over two decades; the study of their legitimacy could not be done without the knowledge of this event. In addition, given the professional characteristic of the public hospitals and their organization in several specialized services, we conducted a split of their legitimacy in “professional legitimacy” and “service’s legitimacy”. These sub legitimacies aggregated together helped restore the overall legitimacy of the hospital. The analysis of “intra organizational” was made using a qualitative analysis, by case studies in two Tunisian public hospitals. In the case of the reform’s legitimacy and the mechanisms that have served as support, we postulated the existence of a circular causality between institutionalization and legitimization, the second is a prerequisite to the first. The analysis conducted on all the mechanisms of reform have concluded to a weak institutionalization revealing a weak legitimacy. In the case of “professional legitimacy” and “service’s legitimacy”, the results showed a wide range of legitimacy at stake between and hospital services and a greater homogeneity within the same professional groups. These results attest to the discriminatory nature of the professional and service membership to judge the hospital’s legitimacy. At extra-organizational level, the hospital’s legitimacy refers to that developed by the patients. We considered two categories of patients: patients called “classic” that go to the hospital to obtain medical care and others hospital staff patients, who in their capacity as citizens may present themselves for treatment. Thus we distinguished between “profane extra-organizational legitimacy” and “expertal extra organizational legitimacy”. These two sub-legitimacies refer to “experiential legitimacy”. Both profane and expert patients will judge hospital’s legitimacy based on their personal experience. These two categories of extra-organizational legitimacy submitted to a hierarchical cluster analysis, showed significant differences, patients are more likely to judge legitimacy based on moral aspects, unlike staff who maintain intact their professional anchor paying more attention to technical and financial aspects.

Dentro do contexto da Responsabilidade Social Corporativa, o Marketing de Causa vem sendo cada vez mais utilizada pelas empresas. Para as organizações sem fins lucrativos significa mais recursos para as causas sociais que apoiam, enquanto que para as empresas, para além do aspecto da responsabilidade social, maior reconhecimento e reputação da marca, lealdade dos consumidores, ampliação de mercado, incremento de vendas, atração de investimentos, atração e retenção de talentos são alguns dos objetivos que o Marketing de Causa pode ajudar a conquistar. Entretanto, a avaliação de tais resultados é controversa. Não obstante, acredita-se que as motivações em relação ao Marketing de Causa possam ser descritas sob a ótica do processo de legitimação organizacional. Este trabalho, através de um estudo exploratório realizado em empresa do mercado de seguros do Rio Grande do Sul, investigou os principais motivadores que orientam os gestores na implementação das ações sociais corporativas através do Marketing de Causa e sua relação com o processo de Legitimação Organizacional. Os resultados evidenciaram as motivações dos gestores com relação às contribuições do Marketing de Causa para os negócios, tais como a possibilidade de ganhar mercado, ampliar vendas, melhorara imagem e reputação da empresa. No aspecto social também restaram evidentes as motivações relacionadas aos benefícios do Marketing de Causa demonstradas através da preocupação das empresas de fazer o bem, e devolver à sociedade parte das riquezas geradas por suas empresas. Essas motivações alinham-se com a visão estratégica da Teoria da Legitimação Organizacional que entende a legitimidade como um recurso operacional que pode ser extraído pelas organizações do ambiente cultural em que operam, e utilizado pelos gestores na busca de seus objetivos. / Within the context of Corporate Social Responsibility, Cause-Related Marketing has been increasingly used by companies. For nonprofits it means more resources for the social causes they support, while for companies, beyond the social responsibility aspect, greater brand recognition and reputation, consumer loyalty, market expansion, sales increase, investment attraction, talent attraction and retention are some of the goals Cause-Related Marketing can help them achieve. However, the evaluation of such results is controversial. Nevertheless, it is believed that the motivations regarding Cause-Related Marketing can be described from the point of view of the Organizational Legitimacy process. This work, through an exploratory study carried out in Insurance Companies in Rio Grande do Sul, investigated the main motivators that guide managers in the implementation of corporate social actions through Cause-Related Marketing and its relationship with the Organizational Legitimacy process. The results show the motivations of managers regarding the contributions of Cause-Related Marketing to the business, such as the possibility of market expansion, increase sales, improve image and reputation of the company. In the social aspect, the motivations related to the benefits of Cause-Related Marketing for the society demonstrated by the concern of "doing good" and "giving back" part of the wealth generated by their companies also remained evident. These motivations are aligned with the Strategic view of Organizational Legitimacy Theory that understands legitimacy as an operational resource that can be extracted by organizations from the cultural environment in which they operate and used by managers in pursuit of their goals.

Dentro do contexto da Responsabilidade Social Corporativa, o Marketing de Causa vem sendo cada vez mais utilizada pelas empresas. Para as organizações sem fins lucrativos significa mais recursos para as causas sociais que apoiam, enquanto que para as empresas, para além do aspecto da responsabilidade social, maior reconhecimento e reputação da marca, lealdade dos consumidores, ampliação de mercado, incremento de vendas, atração de investimentos, atração e retenção de talentos são alguns dos objetivos que o Marketing de Causa pode ajudar a conquistar. Entretanto, a avaliação de tais resultados é controversa. Não obstante, acredita-se que as motivações em relação ao Marketing de Causa possam ser descritas sob a ótica do processo de legitimação organizacional. Este trabalho, através de um estudo exploratório realizado em empresa do mercado de seguros do Rio Grande do Sul, investigou os principais motivadores que orientam os gestores na implementação das ações sociais corporativas através do Marketing de Causa e sua relação com o processo de Legitimação Organizacional. Os resultados evidenciaram as motivações dos gestores com relação às contribuições do Marketing de Causa para os negócios, tais como a possibilidade de ganhar mercado, ampliar vendas, melhorara imagem e reputação da empresa. No aspecto social também restaram evidentes as motivações relacionadas aos benefícios do Marketing de Causa demonstradas através da preocupação das empresas de fazer o bem, e devolver à sociedade parte das riquezas geradas por suas empresas. Essas motivações alinham-se com a visão estratégica da Teoria da Legitimação Organizacional que entende a legitimidade como um recurso operacional que pode ser extraído pelas organizações do ambiente cultural em que operam, e utilizado pelos gestores na busca de seus objetivos. / Within the context of Corporate Social Responsibility, Cause-Related Marketing has been increasingly used by companies. For nonprofits it means more resources for the social causes they support, while for companies, beyond the social responsibility aspect, greater brand recognition and reputation, consumer loyalty, market expansion, sales increase, investment attraction, talent attraction and retention are some of the goals Cause-Related Marketing can help them achieve. However, the evaluation of such results is controversial. Nevertheless, it is believed that the motivations regarding Cause-Related Marketing can be described from the point of view of the Organizational Legitimacy process. This work, through an exploratory study carried out in Insurance Companies in Rio Grande do Sul, investigated the main motivators that guide managers in the implementation of corporate social actions through Cause-Related Marketing and its relationship with the Organizational Legitimacy process. The results show the motivations of managers regarding the contributions of Cause-Related Marketing to the business, such as the possibility of market expansion, increase sales, improve image and reputation of the company. In the social aspect, the motivations related to the benefits of Cause-Related Marketing for the society demonstrated by the concern of "doing good" and "giving back" part of the wealth generated by their companies also remained evident. These motivations are aligned with the Strategic view of Organizational Legitimacy Theory that understands legitimacy as an operational resource that can be extracted by organizations from the cultural environment in which they operate and used by managers in pursuit of their goals.

Dentro do contexto da Responsabilidade Social Corporativa, o Marketing de Causa vem sendo cada vez mais utilizada pelas empresas. Para as organizações sem fins lucrativos significa mais recursos para as causas sociais que apoiam, enquanto que para as empresas, para além do aspecto da responsabilidade social, maior reconhecimento e reputação da marca, lealdade dos consumidores, ampliação de mercado, incremento de vendas, atração de investimentos, atração e retenção de talentos são alguns dos objetivos que o Marketing de Causa pode ajudar a conquistar. Entretanto, a avaliação de tais resultados é controversa. Não obstante, acredita-se que as motivações em relação ao Marketing de Causa possam ser descritas sob a ótica do processo de legitimação organizacional. Este trabalho, através de um estudo exploratório realizado em empresa do mercado de seguros do Rio Grande do Sul, investigou os principais motivadores que orientam os gestores na implementação das ações sociais corporativas através do Marketing de Causa e sua relação com o processo de Legitimação Organizacional. Os resultados evidenciaram as motivações dos gestores com relação às contribuições do Marketing de Causa para os negócios, tais como a possibilidade de ganhar mercado, ampliar vendas, melhorara imagem e reputação da empresa. No aspecto social também restaram evidentes as motivações relacionadas aos benefícios do Marketing de Causa demonstradas através da preocupação das empresas de fazer o bem, e devolver à sociedade parte das riquezas geradas por suas empresas. Essas motivações alinham-se com a visão estratégica da Teoria da Legitimação Organizacional que entende a legitimidade como um recurso operacional que pode ser extraído pelas organizações do ambiente cultural em que operam, e utilizado pelos gestores na busca de seus objetivos. / Within the context of Corporate Social Responsibility, Cause-Related Marketing has been increasingly used by companies. For nonprofits it means more resources for the social causes they support, while for companies, beyond the social responsibility aspect, greater brand recognition and reputation, consumer loyalty, market expansion, sales increase, investment attraction, talent attraction and retention are some of the goals Cause-Related Marketing can help them achieve. However, the evaluation of such results is controversial. Nevertheless, it is believed that the motivations regarding Cause-Related Marketing can be described from the point of view of the Organizational Legitimacy process. This work, through an exploratory study carried out in Insurance Companies in Rio Grande do Sul, investigated the main motivators that guide managers in the implementation of corporate social actions through Cause-Related Marketing and its relationship with the Organizational Legitimacy process. The results show the motivations of managers regarding the contributions of Cause-Related Marketing to the business, such as the possibility of market expansion, increase sales, improve image and reputation of the company. In the social aspect, the motivations related to the benefits of Cause-Related Marketing for the society demonstrated by the concern of "doing good" and "giving back" part of the wealth generated by their companies also remained evident. These motivations are aligned with the Strategic view of Organizational Legitimacy Theory that understands legitimacy as an operational resource that can be extracted by organizations from the cultural environment in which they operate and used by managers in pursuit of their goals.

This thesis examines the emergence of the organization, the Glasgow UNESCO City of Music, following the award of the title UNESCO City of music to Glasgow in 2008 from a Bourdieusian perspective. Bourdieu's concepts of field, habitus, and particularly capital are used to interrogate the negotiation of symbolic capital (Bourdieu, 1986) in the field of music in Glasgow. The thesis examines how the members of the organization–viewed their organization's position in the field of music in Glasgow and their attempts to secure its legitimacy in a field with established players. It shows how agents ‘work' to negotiate for the positions they want, or need, in order to establish the legitimacy, and thus the position, of an organization through the acquisition and use of capital. Although cultural capital is a core constituent of an organization's original position in the field of music the dominant and influential position of economic capital means that it is the symbolic capital associated with being granted funding rather than cultural capital, which influences and thus legitimate organizations in the cultural field. In its discussion of capital the thesis contributes to the literature on institutional work and organizational legitimacy.

Submitted by Carine Moreira de Almeida Bastos (cmalmei@uol.com.br) on 2017-03-06T14:45:18Z No. of bitstreams: 1 dissertacao_carine_v.final.pdf: 2172194 bytes, checksum: bbc06728c6d492a45679d07165a89d9f (MD5) / Approved for entry into archive by Pamela Beltran Tonsa (pamela.tonsa@fgv.br) on 2017-03-06T14:48:02Z (GMT) No. of bitstreams: 1 dissertacao_carine_v.final.pdf: 2172194 bytes, checksum: bbc06728c6d492a45679d07165a89d9f (MD5) / Made available in DSpace on 2017-03-06T15:23:25Z (GMT). No. of bitstreams: 1 dissertacao_carine_v.final.pdf: 2172194 bytes, checksum: bbc06728c6d492a45679d07165a89d9f (MD5) Previous issue date: 2017-02-07 / Building organizational legitimacy, despite not yet being fully studied at the Brazilian context, is crucial for organizational longevity as are other strategic processes. Every interagency or interorganizational relationship may or may not lead to a status of legitimacy. Being recognized as legitimate or illegitimate traces the scenario for the survival or extinction of the organization under study, in this case, the Banco Nacional de Desenvolvimento Econômico e Social (BNDES). Amongst the various groups of stakeholders, the media may exert a significant power over the process of organizational (de)legitimation, once they act reinforcing existing ideas and interpretations, observing critically, highlighting or silencing specific discourses. At the same time, modern means of communication enable organizations to search for their own discursive space and try to make prevail their legitimation discourses. With this new possibility to contest discursive legitimation struggles, how do organizations behave? What are the strategies and discourses mobilized by organizations to win the discursive struggle and maintain the status of legitimate in the eyes of their audience? This dissertation uses Content Analysis as the research strategy and illustrates this organizational phenomenon under a qualitative interpretative approach, using the case of BNDES. Building on Vaara and colleagues works, the author researches and analyses a series of BNDES’s posts shared on it’s online social media fanpage, as a response to the delegitimation discourses published by traditional media. Six discursive strategies are identified, five of them had been previously described (normalization, rationalization, moralization, authorization, narrativization) and one (denial) is defined by the author. This work brings two theoretical contributions and a practical one: the first theoretical contribution is the novelty of approaching discursive legitimacy strategies through corporate communications on Facebook at a Brazilian context; the second is the identification and definition of a discursive strategy that has not been previously mapped by the Academy, the strategy of denial, and it’s interactions with other strategies. The third contribution and a practical one, is the magnification of the visibility of different actors with institutionalized interests about the legitimation discursive strategies. / A busca por legitimidade organizacional, apesar de pouco evidente e pouco estudada no contexto brasileiro, é fundamental para a longevidade organizacional como outros processos estratégicos. Toda relação inter-agências ou organizações conduz a uma condição de legitimidade, ou não. Ser percebida como legítima ou ilegítima delineia um cenário de sobrevivência ou não da organização alvo, no caso desse estudo, o Banco Nacional de Desenvolvimento Econômico e Social (BNDES). Entre os diversos stakeholders, a mídia pode exercer um poder significativo na (des)legitimação organizacional, já que atua reforçando ideias e interpretações existentes, observando criticamente, destacando ou silenciando discursos específicos. Ao mesmo tempo, os meios modernos de comunicação criam uma oportunidade para que as organizações busquem seu espaço para fazer prevalecer seus discursos de legitimação. Com essa nova possibilidade de responder aos embates discursivos de deslegitimação, como as organizações se comportam? Que estratégias e que discursos são mobilizados para vencer o embate discursivo e manter-se legítima frente à sua audiência? Para estudar esse fenômeno organizacional, esse trabalho lança mão do estudo do BNDES, com abordagem qualitativa de caráter interpretativo, alicerçada na metodologia da Análise de Conteúdo, sob a ótica proposital da tradição estratégica. Tomando como base os trabalhos de Vaara e co-autores, a autora pesquisa e analisa diversos exemplos de textos publicados pelo BNDES no Facebook como resposta aos discursos de “deslegitimação” promovidos pela mídia tradicional. O estudo identifica seis estratégias discursivas de legitimação, cinco já mapeadas em estudos anteriores (normalização, racionalização, moralização, autorização, narrativização) e uma (negação) definida pela autora. A dissertação contribui de duas maneiras teóricas e uma prática: a primeira, de cunho teórico, é o pioneirismo no estudo do uso da rede social Facebook por parte das organizações brasileiras como ferramenta de defesa de legitimidade organizacional; a segunda, é a identificação, a definição e a exemplificação de uma estratégia discursiva de legitimação ainda não mapeada pela academia, seja, a estratégia de negação, e sua interação com outras estratégias. A terceira contribuição, de caráter prático, é a ampliação da visibilidade de diferentes atores com interesses institucionalizados acerca das estratégias discursivas de legitimidade organizacional.

Submitted by Edineia Teixeira (edineia.teixeira@unioeste.br) on 2018-10-11T14:01:58Z No. of bitstreams: 2 Tabatha _Santos - 2018.pdf: 4871103 bytes, checksum: dac5eb30acdb621c2e57d529c3381c8c (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-10-11T14:01:58Z (GMT). No. of bitstreams: 2 Tabatha _Santos - 2018.pdf: 4871103 bytes, checksum: dac5eb30acdb621c2e57d529c3381c8c (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-06-21 / In the context of the discussion about sustainable development emerges a paradigm based on social and environmental values, derived from the conscious and responsible use of natural resources, whose premise is to reach the satisfaction of the needs of the present generation, in a way that does not compromise the ability to attend the demands of future generations. In this sense, organizations have adopted more sustainable strategies and practices to minimize environmental and social impacts, in addition to achieving economic-financial gains and achieving legitimacy in the face of stakeholders. In view of this, this dissertation aims to analyze how is the sustainability management for organizational legitimacy in front of the pressures of the stakeholders in an agricultural cooperative in western Paraná. A theoretical model based on Stakeholder Theory, Legitimacy Theory and the Triple Bottom Line was developed, which presupposes that organizations are pressured by their stakeholders through the power, legitimacy and / or urgency to adopt sustainability practices economic, environmental and social, in order to gain, maintain and / or regain legitimacy in the face of these pressures. With a qualitative approach, it was aimed to explain these relationships through the case study procedure in an agricultural cooperative, in this way, interviews were conducted with managers and main stakeholders. From the content analysis, the research propositions were confirmed: stakeholders pressure organizations to adopt sustainability practices, through power, legitimacy and / or urgency; sustainability involves the balance of economic, environmental and social dimensions; organizations seek strategies to win, maintain and / or regain legitimacy. Therefore, it was concluded that there are pressures for adoption of sustainable practices by the main stakeholders, nevertheless, the cooperative has a proactive position in adopting economic, environmental and social practices, since it does more than is required by the legislation. This has brought financial benefits, as well as minimizing environmental impacts and demonstrating social responsibility, which is reflected in the image and reputation to its stakeholders and to a greater competitive advantage / No contexto de discussão acerca do desenvolvimento sustentável emerge um paradigma baseado em valores sociais e ambientais, provenientes do uso consciente e responsável dos recursos naturais, cuja premissa consiste em alcançar a satisfação das necessidades da geração presente, de forma que não comprometa a capacidade de atender as demandas das futuras gerações. Neste sentido, as organizações têm adotado estratégias e práticas mais sustentáveis para minimizar os impactos ambientais e sociais, além de obter ganhos econômico-financeiros e alcançar legitimidade perante os stakeholders. Diante disso, essa dissertação tem como objetivo analisar como é a gestão da sustentabilidade para legitimidade organizacional frente às pressões dos stakeholders em uma cooperativa agropecuária do oeste do Paraná. Para tanto, foi desenvolvido um modelo teórico embasado na Teoria dos Stakeholders, Teoria da Legitimidade e no Triple Bottom Line, o qual pressupõe que as organizações são pressionadas pelos seus stakeholders por meio do poder, legitimidade e/ou urgência, para adotar práticas de sustentabilidade econômica, ambiental e social, a fim de ganhar, manter e/ou recuperar legitimidade frente a estas pressões. Com uma abordagem qualitativa, objetivou explicar estas relações por meio do procedimento de estudo de caso em uma cooperativa agropecuária, dessa maneira, foram realizadas entrevistas com gestores e principais stakeholders. A partir da análise de conteúdo confirmaram-se as proposições da pesquisa: os stakeholders pressionam as organizações para adotar práticas de sustentabilidade, por meio do poder, legitimidade e/ou urgência; a sustentabilidade envolve o equilíbrio das dimensões econômica, ambiental e social; as organizações buscam estratégias para ganhar, manter e/ou recuperar a legitimidade. Portanto, concluiu-se que existem pressões para adoção de práticas sustentáveis pelos principais stakeholders, apesar disso, a cooperativa tem um posicionamento proativo na adoção de práticas econômicas, ambientais e sociais, visto que faz além do que é exigido pela legislação. Isso tem trazido benefícios financeiros, além de minimizar os impactos ambientais e demonstrar a responsabilidade social, o que se reflete na imagem e reputação perante seus stakeholders e em maior vantagem competitiva.

Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l’innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur processus d’institutionnalisation. L’accent est mis sur les acteurs et leurs stratégies, le qui et le comment du processus d’institutionnalisation. Grâce à une étude de cas approfondie d’une organisation, le deuxième article révèle le processus de non-adoption d’une méthodologie de comptabilité carbone. Le troisième article analyse les pratiques entourant une innovation en contrôle de gestion dans une multinationale. Dans l’ensemble cette thèse fait trois principales contributions théoriques sur le travail institutionnel spécifique développé par les élites, le rôle de la légitimité interne dans la légitimité organisationnelle, et sur les processus de co-émergence de nouvelles pratiques. Cette recherche sur les innovations en contrôle de gestion environnemental contribue également à mieux comprendre comment le développement durable peut aussi être atteint à travers la comptabilité dans les organisations. / This dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on their path to institutionalization. The focus is on the actors and their strategies, the who and how of the institutionalization process. Through an in-depth case study of one organization, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyses the practices surrounding and accounting innovation in a multinational.Overall, this dissertation makes three main theoretical contributions on the specific institutional work developed by elite, the role of internal legitimacy in organizational legitimacy, and on the processes of co-emergence of new practices. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations

Studien ämnar att undersöka hur Crisis Management kan användas vid utformning av kriskommunikation samt om det går att skilja kommunikation och kriskommunikation åt. I syfte att uppnå detta genomför studien en fallstudie av två svenska företag som är verksamma i fastighetsbranschen under nyproduktionskrisen 2018 (Oscar Properties och Aros Bostad). Fyra kvalitativa semistrukturerade intervjuer med verksamma experter inom kriskommunikation har genomförts i syfte att underbygga och utveckla studiens analytiska grund. Efter genomförd studie har författarna sammanställt och presenterar en modell baserat på Crisis Managements tre olika faser med bidrag från Expressiveness Quotient-modellen. Modellens uppbyggnad är förändrad till att vara cirkulär och ser kriser istället likt ett kretslopp utan några tydliga avgränsningar mellan de olika krisfaserna, eftersom studien visar på svårigheter att skilja dessa åt. Syftet med en modell likt den är att påminna sig och organisationen om att den inte verkar i ett sammanhang skiljt från omvärlden utan att de faktorerna kan komma att spela in på organisationen. Ett exempel från studien och fastighetsbranschen är regeringens införande av amorteringskrav, en extern faktor som organisationerna var tvungna att förhålla sig till och kom att påverka marknaden. Ett annat sådant exempel på en extern faktor som är svår att planera och förutse är mediebevakningen. / The aim of this thesis is to examine how Crisis Management can be applied when formulating crisis communication, and whether there is a distinct difference in how regular communication is built. This thesis consists of a case study subsidized by two companies in the housing industry, Oscar Properties and Aros Bostad, during the crisis on the housing development market 2018. Four qualitative semi-structured interviews with active experts in crisis communication are carried out with the aim of supporting and developing the analytical basis of the study. After completing the study, the authors have compiled and presented a model based on Crisis Management's three different phases and combined it with dimensions from the Expressiveness Quotient-model. The models structure has changed to be circular and defines crises like a cycle. The cycle is carried out without any clear delimitations between the different crisis phases, since the study shows difficulties in distinguishing these. The purpose of a model like this is to remind the organization that they do not operate in a context separate from the outside world but that these factors may affect the organization anyhow. An example from this study and the housing development industry is the government's introduction of amortization requirements, an external factor that the organizations had to consider and came to influence the market. Another example of an external factor which is difficult to plan and predict, is media coverage and how it will affect the organization's reputation.