Critical Deconstruction of Literature - Annotated Bibliography

Tata and Prasad (2015) National cultural values, sustainability beliefs, and organizational initiative

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In this article, the main argument presented is on the cultural values sustainability beliefs as well as the organizational initiatives in the national set-up. The authors reveal that sustainability has become an essential issue for today's business. To implement the sustainability initiatives the organizations have been striving to work on that as part of their strategic corporation by incorporating and implementing activities that meet the enterprise demands and its stakeholders today while enhancing sustaining and protecting the natural resources for future use.

In trying to put across their messages, the authors employ the use of the expository technique in the article. The purpose is to pass across the concept of National cultural values, sustainability beliefs, and organizational initiative. In this case, they have not included their respective opinions but rather have tried to reveal the information in a more factual form. The primary objective aimed by the authors is to add to the emerging literature on the aspect of sustainability in any organization and also give a detailed prescription to the multi-nationals in the implementation of the cross- country sustainability initiatives (Tata, 2015).

There are main methodologies employed by the authors in the article to present their data. The main one being the use of a conceptual model through the examination of the literature on the cultural as well as the sustainability practices. In this case, a conceptual model is developed capable of identifying how cultural values influence the initiatives of sustainability in an organization. From the author's analyses, the model posts that the national culture influences the beliefs as well as perceptions of sustainability resulting in the sustainability initiatives scope and quantity.

The organization's capacity and sustainability moderate the relationship between the topics mentioned above. From this case, the data relied upon for better analysis and results are from the peoples on cultural believes and perceptions and also from the major organizations on sustainability. The data collection used in this paper by the authors is by research, and also they could have used the questionnaires that helped them find more detailed information regarding the societal, cultural values, social beliefs, and sustainability. The obtained data have been critically analyzed and presented in the form of the model, i.e., the conceptual model and some of them tabulated to reveal the image portrayed by the authors of the organization's initiatives and beliefs. The presented model suggests that cultures low in power distance and high in collectivism, feminity as well as the long term orientations are more likely to hold stronger beliefs relating to the significance of cultures and sustainability(Tata, 2015).

The conclusions presented in this paper have been given in a more open way where the multinationals attempt to implement the sustainability initiatives across the cultures and countries. There is no prescriptive model to tap from the literature. Therefore the presented conclusions are hence open to being challenged.

From the discussion above in the article, the rationale that is best matched to the paper is the rational model. In this case, the idea that there is one most effective way to work on any particular task is to put it into action. After analysis of the topics above the authors reveals the proper execution of the sustainability and national cultural values is the one which takes the least amount of time to finish and present.

Cho, C., Laine, M., Roberts, R. and Rodrigue, M. (2019). Organized hypocrisy, organizational facades, and sustainability reporting.

The main topic present by the authors in the article is on the organizational facade, organized hypocrisy as well as the sustainability reporting. The human societies are expanding, and the ecological boundaries exceed economic activities within the planet. In their view sustainability encompasses a regular feature in the high profile business meetings as well as the global leadership summit. Also, the main argument presented in the article is the role sustainability plays in the society disclosure. In this case, corporate sustainability reporting has spurred a substantial research body exploring the features of the contemporary phenomenon (Cho, 2015).

The authors have employed various ways of trying to convince their readers regarding the aspect of sustainability. The data being relied upon by the writers is from two very large and highly visible multinational oil as well as Gas Corporation, I.e., Chevron, and ConocoPhillips. The companies are a source of typical cases of influential commercial organizations within. The qualitative data use was obtained from the companies' annual reports, websites, sustainability reports as well as the shareholder resolution published by the two case firms. Also, the corporate web pages for the period 2004 t0 2006 using the websites specializing in archives and this was possible since both firms had their website archives available (Cho, 2015). For data analysis, the reports were examined via a qualitative analysis for which the Atlasti software was utilized mainly to help in data organization and relaying the structure to data analysis. Also, codes were also generated by the authors from the analysis of the ANWR case and corporate document review.

Basing on the article's conclusion, the possible role of that the corporate sustainability disclosure can play in any transition towards a lesser unsustainable society remains unclear. The presented interpretation in the paper suggests that within the current prevailing institutional and societal context, the sustainability reports prospects developing into substantial disclosures is severely limited by organized hypocrisy. Therefore the conclusion here can be depicted to be still open for challenging since as noted from the information contained therein, the prior research has sought a corporate voluntary social and environmental disclosure practices mainly through the two competing theoretical framings depicted in the paper (Cho, 2015).

The rationale that is best matched for the analyzed paper is similar to the one for the Tata and Prasad (2015). This is because the stream of sustainability research will benefit from explicitly assessing and acknowledging the impact of the broader societal context on the corporation's talk, analysis, and decisions.

"Good" news from nowhere: imagining utopian sustainable accounting.

The argument presented by authors of this paper aimed at offering a glimpse of hope which is captured through the Morris-style utopian dream regarding a sustainable word. This is so done as a reason for new modes of accounting and accountability in the present day society. The authors initially acknowledge the fact that there exist approaches which might result in better quality and quantity of sustainability disclosures but then these approaches do not fulfill the stakeholder group's needs. Therefore, this paper is intending to offer standard recommendations in a bid to motivate for change in the current business practice and reporting. The authors choose to adopt William Morris's framework to achieve this, and they focus on a topic discussed by a visitor and her hosts.

Authors of this paper present their narrative by building on four pillars. The first approach being used is the ethnographic approach which is employed hand in hand with a storytelling style which points out some of the limitations of the reports as well as providing opportunities for change. The second approach involves a dialect between some accounting gurus, environmentalists, and other lobbyists. In the third part, the authors borrowed the employment of Morris's utopian metaphor which illustrates the futuristic society associated with accountability, stakeholder engagement, technological advance, and environmental awareness. The final approach takes the path of presenting an accountability event in the form of an oral account which was written as a song. It can be noted that the authors' interests lie in the literary genre and especially in William Morris's works.

Data for this paper is picked up from the allegorical adaptation of Morris's utopian world as shown in the News from Nowhere which is founded on the author's observations, professional publications, and dialogue among conference participants at the International Corporate Governance (ICG), and Governance Accountability and Responsible Investment (GARI). The data was also derived from reports of various organizations such as the United NATIONS (U.N). Furthermore, some of the data is derived from case studies undertaken by some of the academics who were present during the discussions. One of the exemplary case studies is one that mentioned the case of North Koreans (Atkins, 2015).

The data is analyzed through open forums and discussions among the academics and professionals. Besides this, there are findings of research from which deductions were borrowed to expound on the Utopian theory. There are also contemplations made from the song cycles presented during the narrations of the paper. The academic who experiences the dreams is seen to interpret her dreams and wishes that it was a reality so everyone could see what she saw.

Conclusions are presented chronologically in the sense that they are deduced from report findings such as those of the United Nations. Also, some of the conclusions are derived from the IRC and IIRC regulations which demand that sustainability and integrated reports lack the drive for change but are instead constituted of excessive repetition and deficiency of integration between financial and non-financial metrics. Deductions are also offering a way forward which entails encouraging the need for financial paradigms at the center of present businesses. The main target is the monetization of costs of climate change for organizations, accounting, and finance discourse which will, in turn, address substantial environmental risks. There is also a mention of the facts that organizations need to come up with normative recommendations for other mechanisms regarding accountability and governance instead of relying on already existing concepts on the role of accounting. This paper, therefore, offers an inspiration for practical change in sustainability reporting, which is indeed good news.

Can marketing contribute to sustainable social enterprise?

The argument being expressed by the authors attempted to explore the role of marketing as a path to the sustainability of social enterprises offering public services. The paper moves on to critically analyze the tensions existing between the economic and social targets, which revolve around the social enterprises and of marketing. The paper further elaborates that in as much as marketing can offer a lump sum of benefits with regards to organizational resilience for social enterprises, there is also a current limitation in its practice because of the misunderstanding which goes with "product-dominant" business logic. Such an elaborate study brings out a robust aspect of the oblivious application of marketing by social enterprises. The authors also try to critically evaluate and present the implications of the "public service-dominant" business logic which is presently gaining familiarity in public management. Nonetheless, the authors provide normative recommendations under the policy and practice domain to escalate the support of marketing, to both sustainable social enterprises and public service delivery. This paper acts as a contribution to the current research on the sustainability of social enterprises an...