Purpose: This paper forms part of the social and environmental accounting literature. The purpose of this paper is to study how the strategy of development and dissemination of a carbon accounting tool by a public organisation affects the actions of companies. Design/methodology/approach: It is...

Purpose – The purpose of this paper is to investigate the role of instruments defined as artefacts, rules, models or norms, in the articulation between knowing‐in‐practice and knowledge, in learning processes. Design/methodology/approach – The paper focuses on a distributed,...

Purpose Innovation intermediaries have become key actors in open innovation (OI) contexts. Research has improved the understanding of the managerial challenges inherent to intermediation in situations in which problems are rather well defined. Yet, in some OI situations, the relevant actor...