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Article
Publication date: 5 September 2024

Elizabeth Castillo and Roslyn Roberts

The purpose of this study is to assess how higher education anchor institutions (HEIs) voluntarily report their non-economic impacts. Its goals are to quantify the ease of public…

Abstract

Purpose

The purpose of this study is to assess how higher education anchor institutions (HEIs) voluntarily report their non-economic impacts. Its goals are to quantify the ease of public access to this information; strengthen the conceptual foundation for HEI impact reporting; and provide guidance for making HEI voluntary disclosures more accessible, comparable and systematic.

Design/methodology/approach

Using an exploratory mixed methods design and purposeful sampling, this study analyzed voluntary public disclosures of 41 anchor institution universities in the USA to assess how they communicate their public value creation to stakeholders. Data sources included impact reports, donor reports, annual reports and sustainability reports. The study also analyzed the accessibility of this information by timing how long it took to locate.

Findings

The sampled US anchor institutions communicate their non-economic impact to stakeholders in myriad ways using a variety of formats. Time required to find the reports ranged from 37 to 50 min, with an average of 42.30 min. Disparate reporting formats inhibit comparability.

Research limitations/implications

Only 41 anchor institutions were examined. The small sample may not be representative of the broader landscape of higher education institutions.

Practical implications

Findings offer guidance for improving voluntary nonfinancial disclosures to increase public confidence in higher education institutions while advancing community and global resilience. To strengthen voluntary disclosure practices, the study recommends using a standardized reporting format, framing HEI impact through socio-ecological resilience indicators, integrating reports and obtaining some form of assurance. These changes would enhance the credibility and comparability of the disclosures.

Originality/value

This research provides some of the first empirical insight into how US higher education anchor institutions report their value creation to the public. Its application of socio-ecological systems theory outlines an actionable conceptual foundation for HEI reporting by linking organizational, community and global resilience.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 5 February 2024

Donard Games, Tri Siwi Agustina, Rambat Lupiyoadi and Rayna Kartika

This study aimed to examine the relationship between spiritual capital and small business innovation in a developing market economy and the highly religious society of Minangkabau.

Abstract

Purpose

This study aimed to examine the relationship between spiritual capital and small business innovation in a developing market economy and the highly religious society of Minangkabau.

Design/methodology/approach

A quantitative method was used by analyzing the data with partial least squares (PLS), comprising 278 entrepreneurial and high-growth aspiration small and medium-sized enterprises (SMEs) owners in a developing economy such as Indonesia.

Findings

The results showed that spiritual capital was a source of acquiring knowledge from innovation failure situations, serving as a catalyst for the occurrence of novelty and differentiation-related innovation.

Research limitations/implications

The perspective of spiritual capital was provided within a religious community, showing that future reports should produce comparative analyses from varying contexts. Since understanding entrepreneurs' perspectives and spiritual capital situation remained ambiguous, the performance of qualitative analysis was crucial.

Practical implications

Entrepreneurs were expected to obtain considerable benefits from spiritual capital as a source of inspiration for differentiation and higher levels of novelty-related innovation. Similarly, policymakers should implement the capital and learn from failure to evaluate entrepreneurial SMEs concerning their capabilities.

Originality/value

Previous studies were unable to acknowledge an alternative source of innovation in a specific context, such as entrepreneurial SMEs with high-growth aspirations and spiritual capital. This is because capital contributes to innovation, helps in the assimilation of innovative knowledge and causes novelty-related innovation.

Details

Journal of Small Business and Enterprise Development, vol. 31 no. 4
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 28 June 2024

Haihua Chen, Jeonghyun (Annie) Kim, Jiangping Chen and Aisa Sakata

This study aims to explore the applications of natural language processing (NLP) and data analytics in understanding large-scale digital collections in oral history archives.

Abstract

Purpose

This study aims to explore the applications of natural language processing (NLP) and data analytics in understanding large-scale digital collections in oral history archives.

Design/methodology/approach

NLP and data analytics were used to analyse the oral interview transcripts of 904 survivors of the Japanese American incarceration camps collected from Densho Digital Repository, relying specifically on descriptive analysis, keyword extraction, topic modelling and sentiment analysis (SA).

Findings

The researchers found multiple geographic areas of large residential communities of ethnic Japanese people and the place names of the concentration camps. The keywords and topics extracted reflect the deplorable conditions and militaristic nature of the camps and the forced labour of the internees. When remembering history, the main focus for the narrators remains the redress and reparation movement to obtain the restitution of their civil rights. SA further found that the forcible removal and incarceration of Japanese Americans during Second World War negatively impacted and brought deep trauma to the narrators.

Originality/value

This case study demonstrated how NLP and data analytics could be applied to analyse oral history archives and open avenues for discovery. Archival researchers and the general public may benefit from this type of analysis in making connections between temporal, spatial and emotional elements, which will contribute to a holistic understanding of individuals and communities in terms of their collective memory.

Details

The Electronic Library , vol. 42 no. 4
Type: Research Article
ISSN: 0264-0473

Keywords

Article
Publication date: 23 September 2024

Shilei Cui, Donasius Pathera, Yajuan Li and Xiaoqiang Jiao

Smallholders are essential in ensuring food security; however, smallholder-dominated food production often involves high resource-environmental costs. This study analyzed the…

Abstract

Purpose

Smallholders are essential in ensuring food security; however, smallholder-dominated food production often involves high resource-environmental costs. This study analyzed the factors that differentiate horticultural practices, willingness to adopt technology and social networks between optimized practices (OPT) and farmer practices (FP) to provide localized and systematic solutions for the sustainable apple production.

Design/methodology/approach

To explore the approach of smallholder-dominated sustainable apple production, 257 apple producers in the Bohai Bay region, a major apple planting area in China, were investigated. Life cycle assessment (LCA), emergy analysis and social network analysis methods were used for evaluation.

Findings

The results showed that the net economic profit and emergy sustainability index (ESI) in OPT was 15.8 × 104 RMB·ha-1 and 1.2, respectively, which were 126.9 and 128.0% higher than FP. In contrast, greenhouse gas (GHG) emissions under OPT was 29.3% lower than those under FP. OPT has a higher percentage of adoption of scientific fertilizer application and water-saving irrigation technologies compared to FP. OPT has strong learning abilities, more social resources (such as technical training and sharing technical experience with others) and connections with stakeholders in the apple supply chain. Optimizing smallholders' social capital, willingness to adopt technology, behavioral willingness and technological awareness can promote sustainable apple production.

Originality/value

Considering the horticultural practices employed by smallholders in conjunction with their social networks, these factors contributed to the transition of smallholder-led apple production toward sustainability. The findings provided viable options and a theoretical basis for smallholder-dominated crop production to move toward sustainability, with significant implications for policymakers.

Details

China Agricultural Economic Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-137X

Keywords

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