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Open Access
Article
Publication date: 22 July 2024

Rachid Boukbech and Mariem Liouaeddine

This paper aims to evaluate the impact of the “Postliteracy” program on the qualification of beneficiaries for socioeconomic integration. This qualification is achieved first…

Abstract

Purpose

This paper aims to evaluate the impact of the “Postliteracy” program on the qualification of beneficiaries for socioeconomic integration. This qualification is achieved first through the consolidation of the achievements of individuals freed from illiteracy, and then through their support in creating income-generating activities by providing them with technical, economic, legal and institutional knowledge to ensure their conscious and responsible participation in local and regional development efforts.

Design/methodology/approach

To evaluate the impact of the “Postliteracy” program, this paper uses quasi-experimental methods with a control group (participants of the “Literacy” program 2020 / 2021) and a treatment group (participants of the “Postliteracy” program 2021 / 2022). Skill acquisition is measured through pretest and posttest evaluations using a questionnaire aligned with the National Agency for the Fight Against Illiteracy (ANLCA)-adopted curriculum. The survey occurred at the beginning and at the end of the program, providing sufficient time for skill development. The questionnaire includes three sections covering socioprofessional characteristics, technical and economic domains and legal and institutional aspects. These sections contribute to a score reflecting the acquired skills for successful socioeconomic integration.

Findings

The results of the study demonstrate that the “Postliteracy” program has a positive impact on the acquisition of competences necessary for improved socioeconomic integration of the beneficiaries. The various matching techniques reveal a score difference ranging from 12 to 14 points in favor of program participants compared to those who did not participate. The Difference-in-Differences method confirms the positive and significant impact of the program.

Practical implications

The findings highlight the importance of the “Postliteracy” program in national literacy policy, underlining the need to further strengthen its presence within the programs deployed by ANLCA, notably by increasing the number of beneficiaries targeted by this program. To achieve this, it would be advisable to increase the funds allocated to it within ANLCA's budget.

Originality/value

The originality of this work is a unique research of the case of Morocco based on a microeconometric study for which the authors evaluate the impact of adult education by applying impact evaluation methods in the field of adult literacy.

Details

Quality Education for All, vol. 1 no. 2
Type: Research Article
ISSN: 2976-9310

Keywords

Open Access
Article
Publication date: 10 April 2024

Fredrik Svärdsten and Kristina Tamm Hallström

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such…

Abstract

Purpose

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.

Design/methodology/approach

The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.

Findings

We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.

Originality/value

The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 2 July 2024

Giulio Bertoluzza, Stella Volturo and Antonella Meo

This article challenges the prevailing view that a minimum income for the poor is only relevant to basic needs. It contributes to the discussion on the meanings of money by…

Abstract

Purpose

This article challenges the prevailing view that a minimum income for the poor is only relevant to basic needs. It contributes to the discussion on the meanings of money by specifically focusing on the Italian Citizenship Income scheme as a case study.

Design/methodology/approach

A qualitative research design was developed and implemented in four regions of northern Italy. The analysis is based on 131 in-depth interviews with minimum income recipients.

Findings

The empirical analysis shows that money transfer has various meanings. Four dimensions are identified: functional, relational, protective, and emancipatory. The first two are connected to spending, while the latter two are related to self-identity. Although the four dimensions may overlap and coexist in the daily lives of minimum income beneficiaries, they are distinguished for analytical purposes.

Originality/value

The article presents a comprehensive analysis of the multiple meanings that minimum income can have for beneficiaries; meanings which are often not explicitly addressed in social policy studies. It goes beyond the equally important consideration of material needs by adding other meaningful aspects. This approach makes a different way of looking at cash transfers possible, and it provides elements useful for the design and analysis of minimum income policies.

Details

International Journal of Sociology and Social Policy, vol. 44 no. 13/14
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 23 September 2024

Benjamin R. Tukamuhabwa, Henry Mutebi and Anne Mbatsi

The purpose of this paper is to propose and validate a theoretical model to investigate the relationship between self-organisation, information integration, adaptability and…

Abstract

Purpose

The purpose of this paper is to propose and validate a theoretical model to investigate the relationship between self-organisation, information integration, adaptability and supply chain agility in humanitarian organisations.

Design/methodology/approach

A theoretical model was developed from extant studies and assessed through a structured questionnaire survey of 86 humanitarian organisations operating in South Sudan. The data were analysed using partial least square structural equation modelling.

Findings

The study found that self-organisation has a discernible positive influence on supply chain agility not only directly but also indirectly through adaptability. Further, information integration does not significantly influence supply chain agility directly but is fully mediated by adaptability. Together, the antecedent variables account for 53.9% variance in supply chain agility.

Research limitations/implications

This study contributes to providing an empirical understanding of a humanitarian supply chain as a complex adaptive system and hence the need to incorporate self-organising and adaptive dimensions in supply chain management practice. Furthermore, it confirms the centrality of the complex adaptive system feature of adaptability when building supply chain agility through self-organisation and information integration.

Practical implications

The findings provide a firm ground for managerial decisions on investment in self-organisation and information integration dimensions so as to enhance adaptability and improve supply chain agility in humanitarian organisations.

Originality/value

This study is distinctive in the sense that it uses the complex adaptive system variables to empirically validate the relationships between self-organisation, information integration, adaptability and supply chain agility in humanitarian organisations in the world’s youngest developing economy with a long history of conflict and humanitarian intervention. The mediating influence of adaptability examined in this study is also novel.

Details

Journal of Systems and Information Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1328-7265

Keywords

Open Access
Article
Publication date: 13 June 2023

Eugenia Rosca and Kelsey M. Taylor

This paper examines how different configurations of societal impact are pursued by purpose-driven organizations (PDOs) and how these configurations align with the application of…

2037

Abstract

Purpose

This paper examines how different configurations of societal impact are pursued by purpose-driven organizations (PDOs) and how these configurations align with the application of varying supply chain design (SCD) practices.

Design/methodology/approach

This multi-method study uses quantitative data from 1588 B Corps and qualitative data from 316 B Corps to examine how PDOs align SCD with the pursuit of diverse types of societal impact. The authors first conduct a cluster analysis to group organizations based on the impact they create. Second, qualitative content analysis connects impact with enabling SCD elements.

Findings

The analysis of the five identified clusters provides detailed empirical insights on influencers, design decisions and building blocks adopted by PDOs to drive a range of societal impacts. Specifically, the nature of the impact pursued affects (1) whether a PDO will be more influenced by a need in the political environment or an opportunity in the industry environment, (2) the relative importance of the design of social flows versus material flows and (3) the need to develop new relational resources with beneficiaries versus leveraging existing capabilities to manage inter-firm processes.

Originality/value

This study responds to calls to disaggregate different dimensions of societal impact and examines the relationship between SCD and a breadth of sustainability impacts for different stakeholders. In doing so, the authors identify four SCD pathways organizations can follow to achieve specific societal impacts. This study is also the first to employ a supply chain perspective in the study of certified B Corps.

Details

International Journal of Operations & Production Management, vol. 44 no. 10
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 13 September 2024

Sharyn Rundle-Thiele, Sarah-Louise Mitchell, Zoe Lee and Fran Hyde

Social impact research remains in its infancy. The purpose of the paper is to build on Keeling and Marshall’s (2022) “Call for impact” paper and develop a comprehensive social…

Abstract

Purpose

Social impact research remains in its infancy. The purpose of the paper is to build on Keeling and Marshall’s (2022) “Call for impact” paper and develop a comprehensive social impact pathway (SIP) framework. The aim is to encourage marketing researchers, non-profits and corporations to pursue impactful work that is valued, planned, monitored and evaluated.

Design/methodology/approach

The conceptual paper explores the complexities of estimating social impact drawing from a range of illustrative cases.

Findings

The paper identifies a lack of clarity in the understanding and application of impact and presents a pathway aimed at increasing focus on social impact across future work to deliver the net-positive changes that are needed to reverse biodiversity decline, climate change and social and health inequalities that continue to be persist and be experienced by so many planet wide.

Research limitations/implications

This paper contributes a pathway forward to encourage and support increased utilisation of the framework in future marketing research.

Practical implications

Mapping and measuring SIPs are concerted efforts directing understanding towards identifying the activities that are contributing to the delivery of outputs that can achieve intended outcomes. The measurement of impact directs investment towards activities that ensure net-positive gains are achieved.

Social implications

Ever growing social inequities, health disparities, loss of biodiversity and environmental degradation occur when practices are left unchecked. A focus on impact avoids greenwashing practices, ensuring that an understanding of what has changed because of the work is transparently reported.

Originality/value

This paper aims to encourage marketing researchers to engage in social change projects, rather than solely disseminating academic findings. Emphasising the importance of an outside-in approach, this paper highlights the necessity of showcasing accumulated outcomes to demonstrate impact.

Details

European Journal of Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0309-0566

Keywords

Open Access
Article
Publication date: 5 July 2024

Paolo Landoni and Daniel Trabucchi

This study investigates the sustainability models of non-profit and hybrid organizations, which aim to balance economic, social and environmental objectives. The research…

361

Abstract

Purpose

This study investigates the sustainability models of non-profit and hybrid organizations, which aim to balance economic, social and environmental objectives. The research introduces the Sustainability Model Canvas to analyze these organizations and identify common patterns, unique characteristics and managerial insights to balance the triple bottom line.

Design/methodology/approach

The research utilizes the Sustainability Model Canvas to examine the sustainability models of 200 non-profit and hybrid organizations. Data were collected from secondary sources, including articles, reports and websites. The analysis was conducted using the activity system theoretical framework, which helped to identify design elements and themes within the business models of the studied organizations.

Findings

The study reveals four primary sustainability model patterns: donated income, earned income, public income and auto-generated income. An additional mixed approach pattern is identified, combining elements from the four primary patterns. The research highlights the parallels between these sustainability models and multi-sided platform business models, offering managerial suggestions for leveraging these patterns to achieve sustainability.

Research limitations/implications

The study is based on secondary data, which may limit the depth of insights compared to primary data collection. At the same time, the chance to consider hybrid organization through multi-sided platform lenses provides relevant contributions to both the literature streams.

Practical implications

The identified sustainability model patterns and managerial suggestions can serve as blueprints for non-profit and hybrid organizations aiming to design or innovate their sustainability models. The Sustainability Model Canvas offers a practical tool for organizations to visualize and balance their triple bottom line objectives.

Social implications

The research underscores the importance of integrating social and environmental considerations into business models, promoting a holistic approach to sustainability that can lead to broader social and environmental benefits.

Originality/value

This research contributes to the business model literature by extending the focus beyond traditional profit-oriented organizations to include non-profit and hybrid organizations. The introduction of the Sustainability Model Canvas provides a new tool for designing and analyzing sustainability-oriented business models. The study also suggests considering sustainability models as multi-sided platforms, offering new insights for both academic and practical applications.

Details

European Journal of Innovation Management, vol. 27 no. 9
Type: Research Article
ISSN: 1460-1060

Keywords

Open Access
Article
Publication date: 25 June 2024

Piotr Staszkiewicz, Jarosław Horobiowski, Anna Szelągowska and Agnieszka Maryla Strzelecka

The study aims to identify the practical borders of AI legal personality and accountability in human-centric services.

1565

Abstract

Purpose

The study aims to identify the practical borders of AI legal personality and accountability in human-centric services.

Design/methodology/approach

Using a framework tailored for AI studies, this research analyses structured interview data collected from auditors based in Poland.

Findings

The study identified new constructs to complement the taxonomy of arguments for AI legal personality: cognitive strain, consciousness, cyborg paradox, reasoning replicability, relativism, AI misuse, excessive human effort and substitution.

Research limitations/implications

The insights presented herein are primarily derived from the perspectives of Polish auditors. There is a need for further exploration into the viewpoints of other key stakeholders, such as lawyers, judges and policymakers, across various global contexts.

Practical implications

The findings of this study hold significant potential to guide the formulation of regulatory frameworks tailored to AI applications in human-centric services. The proposed sui generis AI personality institution offers a dynamic and adaptable alternative to conventional legal personality models.

Social implications

The outcomes of this research contribute to the ongoing public discourse on AI’s societal impact. It encourages a balanced assessment of the potential advantages and challenges associated with granting legal personality to AI systems.

Originality/value

This paper advocates for establishing a sui generis AI personality institution alongside a joint accountability model. This dual framework addresses the current uncertainties surrounding human, general AI and super AI characteristics and facilitates the joint accountability of responsible AI entities and their ultimate beneficiaries.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 16 August 2024

Roberta Vadruccio, Arianna Seghezzi and Angela Tumino

The retail landscape is dramatically changing due to a series of socio-economic and technological challenges, which can be faced through the adoption of smart technologies…

Abstract

Purpose

The retail landscape is dramatically changing due to a series of socio-economic and technological challenges, which can be faced through the adoption of smart technologies. Accordingly, a significant number of publications in this field have been produced, albeit with fragmented results. Therefore, this paper aims at both providing a clear and organised overview of the main smart technologies for physical retailing, in terms of application fields and expected impact, while identifying the major shortcomings and future research avenues.

Design/methodology/approach

The research conducts a systematic review of the literature concerning the assimilation of smart technologies within physical retail environments, resulting in the analysis of 103 papers published from 2005 to 2023. The review highlights (1) the main smart technologies employed in retail stores, (2) their application area and (3) the beneficiaries of their adoption. Accordingly, these three aspects are initially assessed independently and then examined in combination.

Findings

The analysis presents a comprehensive list of 16 key technologies (what) that can support a wide range of processes, spanning from back-end functions to front-end activities, also enabling the connection with online channels (where), catering several and different benefits (why) to both customers and retailers (who). Besides, the research points out many uncovered topics that could be addressed by the academic community.

Originality/value

To the best of the authors’ knowledge, the review is the first one in the literature offering a thorough and organised overview of the different available technologies for in-store application and their impact on physical retail processes.

Details

International Journal of Retail & Distribution Management, vol. 52 no. 13
Type: Research Article
ISSN: 0959-0552

Keywords

Article
Publication date: 28 November 2023

Tomasz Michał Matras

The implementation of the Directive 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of…

Abstract

Purpose

The implementation of the Directive 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing resulted in the enactment by the Polish Parliament of the Act of March 1, 2018, on the prevention of money laundering and terrorist financing. One of the most important issues identified in the Act was the establishment of the Central Register of Beneficial Owners. The purpose of this paper is to critically analyze the functioning of the Register in Poland from the perspective of three years since its establishment. The text presents the most important problems faced by reporting institutions and obliged entities due to discrepancies in the interpretation of the Act’s provisions – especially in terms of the definition of a beneficial owner.

Design/methodology/approach

The basic research approach was a comparative content analysis method. The objects of analysis included Polish Laws, Directive of the European Parliament and the Council (EU) 2015/849 and the judgment of the Court of Justice of the European Union. The theoretical legislative assumptions contained in the Acts were compared with reports, studies and communications prepared by public and private institutions. This made it possible to draw conclusions regarding the causes of problems with the functioning of the Register in Poland.

Findings

The results of the research showed that the ambiguity of the definition of the beneficial owner leads to a number of problems on the part of reporting institutions, such as companies, foundations and associations. On the other hand, a large part of the data entered in the Register is questioned by obliged entities. The lack of personal data protection is also a problem. Consequently, this reduces the value of the Register as a tool that effectively mitigates the risk of money laundering.

Research limitations/implications

The research focused only on the functioning of the Central Register of Beneficial Owners in Poland. The subject of the analysis addressed problems with the definition of beneficial owner, issues of data quality and openness and the process of verifying the Register’s data. The technical aspects of the Register operation and the financial penalties imposed by public oversight institutions were not reviewed. Also, no comparison was made with other European Union (EU) member states that have implemented Directive of the European Parliament and of the Council (EU) 2015/849.

Originality/value

This study discusses the important issue of regulatory requirements introduced under EU regulations for private companies. Familiarization of companies, NGOs and obliged entities with the conclusions of the study can positively influence the consolidation of the correct interpretative path. In addition, to the best of the author’s knowledge, this is the first scientific text that identifies and systematizes the most important problems of the Register’s functioning in Poland.

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