Carbon Accounting: From Conflict of Legitimacies to the Interplay of Legitimacies
Bibliographic record
Abstract
This paper describes the introduction of a new accounting tool in the form of carbon accounting, in a multinational organization, using participant observation and interviews. The study uses institutional theory to understand the introduction of the new accounting tool and its confrontation with the external organizational field of carbon accounting. It explains in a longitudinal study over five years how an internally created carbon accounting tool was confronted with external constituents’ requirements, and how the conflict of legitimacies unfolded. This paper makes two contributions. It suggests that external and internal legitimacies are not opposite but two facets of the same manifestation, organizational legitimacy. Secondly, this case study emphasizes that internal legitimacy can be the foundation of organizational legitimacy.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.020 | 0.062 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.004 | 0.003 |
| Science and technology studies | 0.006 | 0.036 |
| Scholarly communication | 0.014 | 0.017 |
| Open science | 0.001 | 0.010 |
| Research integrity | 0.002 | 0.005 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".