Organisational Analysis Assignment Report - Semester 1, 2024

This report offers an in-depth analysis of organizational sustainability initiatives across various socio-cultural contexts, drawing from the works of Tata and Prasad (2015), Atkins et al. (2015), Powell and Osborne (2015), and Cho et al. (2015). It examines how national culture influences interpretations of sustainability, impacting organizational practices and reporting. The report explores the role of marketing in sustainable social enterprises and the challenges in corporate sustainability reporting. It utilizes diverse methodologies, including literature reviews, case studies, and theoretical frameworks like those of Hirschheim and Klein (1989), to assess organizational legitimacy, information system development, and the interplay between economic and social objectives. The analysis covers integrated reporting, climate change impacts, and the importance of marketing strategies for long-term sustainability, providing insights into the complexities of achieving sustainable business models and practices.

Organisational Analysis Assignment 1
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Organisational Analysis Assignment 1
Given Paper 1
Question
1 In the works of Tata and Prasad (2015) it has been found that Organizations
are implementing sustainability initiatives in different countries with varied socio-
cultural systems. The literature on sustainability, however, does not present a clear
picture of how national culture can influence interpretations of the meaning of
sustainability and how these differences in interpretation can result in different
sustainability practices. This is one of the major reasons for undertaking such research.
The author has clearly demonstrated that there is a strong relationship amid
organizational sustainability initiatives and national cultural values.
2 Using the critical analysis of the literature on the subject, the authors have
very well examined and researched on the culture as well as sustainability practices
that are conducted by organizations and thereby develops a theoretical model thereby
identifying the ways in which the cultural values influence the initiatives of the
organizations towards sustainability. The author has identified a number of
propositions that explicitly specifies the relationship among the constructs as well as
the guidelines that are significantly provided to test the model.
The author has used a review mechanism and practical approach towards
researching the models that define and illustrates the relationship between culture
and sustainability. The better the culture, the greater are the prospects for
sustainability. The conclusions of the author are not opened for the challenge in future
research because the author has already made assumptions based on the subject of
the research. Thus, though there is scope for future research, however, the
conclusions of the author cannot be challenged, but form a foundation for the future
researchers.
3 The fundamental idea is the cultural expectations, social, legal system,
concept of such system that once becomes accepted by people in terms of the social
facts, thereafter, it has been considered to have strong power to restrain as well as to
regulate behaviour of individuals or group. The rationale that best match with the
concept as presented by Hirschheim and Klein (1989) is that information system
development involves the number of explicit and implicit assumptions about the
nature of human organizations, the nature of the design task, as well as the things that
are expected of them. Based on the assumptions that are adopted, diverse systems
development approach can become recognizable as well as distinguishable, which as a
result, each of these might lead to dissimilar system outcomes.
Tata and Prasad (2015) presented their view with respect to the impact of
socio-cultural values illustrating the way in which diverse assumptions with regard to
systems development become apparent in practice. The author has significantly
constructed the matters with reference to the fact that there are regular patterns that
are followed or general laws, which helps to explain as well as predict the realities. As
the author Hirschheim and Klein (1989) pursues to capture the paradigms and
assumptions altogether by means of recognizing and classifying the key organizational
relationships along with the aspects in the concerned information system
development that enables the performers to position themselves and thus, attain their
objectives. The scholars Tata and Prasad (2015) in their work argue that none of the
individuals have a privileged source of knowledge, they all see through their own point
of view concerning different parts. In addition to this, the role of people towards
shaping reality has been considered to remain indistinct. What they subjectively

Organisational Analysis Assignment 1
experience as a willful choice of action may simply be a reaction induced by
enculturated habits or by circumstances.
The 2-story method of Hirschheim and Klein (1989) for analyzing the
information system development within the boundaries of legitimacy, perceptions and
four paradigms construe the rationale behind the research. The four paradigms used
in the research was functionalism which involved structured analysis and information
engineering, Social Relativism involving Ethnographic approaches and FLORENCE
project, Radical Structuralism such as trade union-led approach, UTOPIA and
Neohumanism embracing critical social theory and SAMPO project. The inventiveness
of the system developers matters the most while working on practical projects. This
example is given using four paradigms. However, on the other hand, the rationale
presented by Tata and Prasad (2015) provides a clear picture with regard to the
legitimacy perceptions of organizations that national culture can influence
interpretations of the meaning of sustainability as well as such differences in
interpretation might also result in difference in the sustainability practices.

Organisational Analysis Assignment 1
Given Paper 2
1 From the works of Atkins et al., (2015) an in-depth analysis of a sustainable
world can be demonstrated. The author has very well defined the scope of the
research which involves defining the models of sustainability as the foundation for
new forms of accounting as well as accountability in the contemporary world.
2 The author has used a four-fold method by interlacing together an auto-
ethnographic approach, a contextual dialogue amid the accounting academics along
with the lobbyists, a Morris-inspired utopian metaphor as well as a stakeholder
accountability event and that too in the form of oral disclosures that have been clearly
depicted by the song cycle that was written. In addition to this, the author has
analyzed the data by means of evaluating the re-defaults of the four-fold methods.
The findings of the research indicate that there is a high demand for integrated
reporting in accounting which ensures that the company follows a sustainable
approach towards presenting the information with regard to the financial position of
the firm to the internal as well as the external stakeholders. The author has also
demonstrated that there is a high risk of climate change which takes place frequently
thereby resulting in the paradigm shift in the ways organization conducts business. The
concluding factor that has been illustrated by the author is that as opposed to waiting
for the climatic disaster that might lead to the paradigm shift in corporate practice,
one of the most significant ways to encourage integrated thinking as well as
sustainable business models is monetization of the costs of climate change.
From the above conclusion, the author signifies that the above facts rely on
existing finance and accounting discourse that helps to create environmental visibility
that generally engenders environmental awareness on the part of the world's
companies together with the diverse policymakers. The organizational legitimacy in
this regard is following the climate change and the principles boundaries within which
an accountant must conduct his or her activities.
The conclusion of the author can be challenging for the reason that the
utopian result and image might not appear to practice in the views of the
contemporary researchers and thus, might increase the chances of conflicts. There
might appear more explicit sustainable ways to accelerate the rate of climate change
that might have a greater influence on organizations.
3 Earlier, the management scholars considered the organization as a rational
system having precise boundaries within its environment with pre-planned operations.
Within organizational research, organizational legitimacy is one of the most crucial
concepts that enables the management of any corporation to abide by the rules and
regulations governing the sector and the field of operations.
The rationale that best match is that research on legitimacy often considered a nation,
state or any particularly known organizational field, as a social system of communities,
interest, world society, as well as the individuals as a social system that presented
legitimacy. In addition to this, it has also been proven in the works of Hirschheim and
Klein (1989), mechanism of legitimacy is one of the most significant systems with
regard to the new institutionalism theory. Thus, the concept has matched with the
arguments presented by the authors Atkins et al., (2015) with a complete analysis of
sustainability in accounting practices. The rationale also best matches the concept
when the author Hirschheim and Klein (1989), represented two story analysis methods
to demonstrate that developing information systems creates innovative meaning for
an organization. The legitimacy and the focus of the developers must be ascertained

Organisational Analysis Assignment 1
base on the new realms. In addition to this, the authors are of the view that the
efficiency of information system developed by system developers depend on its
competence to help the users to understand the presently putative conventions as
well as connotations better. It has been found out that the development of
information systems advances in the course of the application of symbolic
interactionism. As a matter of fact, Atkins et al., (2015) also in their work recommends
that organizational actors construe system objectives together with the defined
specifications so as to act in accordance to the meaning that their own senses and
interpretation suggests them.

Organisational Analysis Assignment 1
Given Paper 3
1 Powell and Osborne (2015) explore the role of marketing as one of the most
crucial and imperative routes that lead towards sustainability for the social
enterprise that is generally involved in providing public service. The research
observes as well as scrutinizes in diverse aspects the rigidities amid the economic
as well as social objectives, which includes analysis with regard to both social
enterprises along with marketing.
2 The author has used a case study approach with four significant cases that
were related to the importance of using marketing as a practice towards
sustainability, classified by age. The data were collected through semi-structured
interviews with the chief executive officers (CEO's) of each social enterprise.
From their analysis, the authors have concluded marketing plays a significant role for
sustainable social enterprises that encouraged over a number of researchers to
determine the conclusion as similar to that of Powell and Osborne (2015). The
conclusion developed by the author demonstrates that the current emerging market is
highly determined toward ensuring that maximum benefits could be attained and
secured from the client, whether bifacial or organizations. The scope of career
development and education standards matters the most n the development
profession; however, the approach towards using the same in the practical field and
that too in the long-term can only be determined by the marketing approach. The
conclusion of the research could be challenged by the future researcher with regard to
the mechanism of marketing approach.
3 From the above analysis of literature and research conducted by the authors,
the study and observations of Powell and Osborne (2015) seem to be well-matched
with the sustainability concept. Though the observations of other authors are also
significant, the implications of research of Powell and Osborne (2015) are compatible.
In this regard, the author has continuously proposed marketing of practices and
professional followed by complete determination for work guarantees sustainability in
the future. Hirschheim and Klein (1989), in their work illustrates that information
system development relies on not only the practical approach of the developers but
also theoretical perspectives of the researches towards sustainability. This confirms
organizational legitimacy as well as in accordance with the rules and regulations that
are followed by the management of the firm. On the other hand, the authors Powell
and Osborne (2015) defines that organizational legitimacy has been well defined
under the conditions of complex situations. The power to regain competition can only
be attained by the organizations approaching towards sustainability. The management
plays a significant role in dealing with complex situations so as to attain sustainability
in all the field of operations and functioning (Powell and Osborne, 2015).

Organisational Analysis Assignment 1
Given Paper 4
Question
1 Cho et al. (2015) in their work have identified the difference between
theoretical implications and practical approach of the organizations towards
sustainability. The scholars have demonstrated that corporate sustainability reporting
with regard to disclosure and transparency have though been adopted in the
theoretical sense; however, the practices involving the legitimacy of corporate
reporting remains untouched.
2 The author has examined the talk, decisions, as well as the actions of two U.S.-
based multinational oil and gas corporations. The data has been analyzed using
theoretical and decision-making perspectives of the authors. Each of the responses
that have been collected concludes that the concepts with regard to the organizational
façade as well as organized hypocrisy are considered to be advantageous and valuable
to the literature concerning sustainability disclosures.
The conclusion can be challenging for the reason that it only provides
theoretical space to formally acknowledge how the prevailing economic system along
with the conflicting stakeholder demands coerce the activities and the decisions of
individual corporations. There is a gap in a practical description.
3 Market sustainability has been considered as one of the most significant aspects for a
business organization to carry out its operations in the competitive field. However, the
paradigm shift in the nature of climate and the competition has led to substantial
interaction between organizations and its stakeholders in demand for sustainability.

Organisational Analysis Assignment 1
References
Atkins, J., Atkins, B. C., Thomson, I., & Maroun, W. (2015). “Good” news from nowhere: imagining
utopian sustainable accounting. Accounting, Auditing & Accountability Journal, 28(5), 651-
670.
Cho, C. H., Laine, M., Roberts, R. W., & Rodrigue, M. (2015). Organized hypocrisy, organizational
façades, and sustainability reporting. Accounting, Organizations and Society, 40, 78-94.
Hirschheim, R., & Klein, H. K. (1989). Four paradigms of information systems
development. Communications of the ACM, 32(10), 1199-1216.
Powell, M., & Osborne, S. P. (2015). Can marketing contribute to sustainable social
enterprise?. Social Enterprise Journal, 11(1), 24-46.
Tata, J., & Prasad, S. (2015). National cultural values, sustainability beliefs, and organizational
initiatives. Cross Cultural Management, 22(2), 278-296.