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1 – 10 of 948Andreia Borges and Nelson Ramalho
There are no management decisions deprived of ethical or political consequences. Political corporate social responsibility (CSR) has been highlighting this assertion but research…
Abstract
Purpose
There are no management decisions deprived of ethical or political consequences. Political corporate social responsibility (CSR) has been highlighting this assertion but research at the microlevel on this topic is scarce. This study aims to contribute to the microlevel research by proposing a behavioral framework where leaders’ political skills are determinants of engagement in strategic CSR and perceived CSR leverages their ascribed legitimacy to perform a political role outside the boundaries of the organizations.
Design/methodology/approach
Building upon political CSR and critical realism theories, this study offers a general review on key political CSR microlevel concepts and examines multiple dimensions of CSR to explain the indirect effect between boards' political skills and political legitimacy.
Findings
This research suggests that high politically skilled leaders are associated to more CSR adoption which fosters higher legitimacy to act as political influencers. Among these, CSR activities directed toward community members and employees are seemingly the most successful from a political standpoint.
Originality/value
This study proposes a contemporary form of political influence to business leaders that, in contrast with other strategies such as lobbying or financing political campaigns, does not end up damaging corporate image and reputation. Also, this study proposes that not all CSR activities leverage corporate political legitimacy per se, therefore they do need to be differentiated. This study then offers a comprehensive future research agenda, including detailed suggestions for research designs and measurements.
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Nikos Ntounis and Cathy Parker
The purpose of this paper is to introduce engaged scholarship as a method for addressing the “wicked problem” of High Street change through successful collaboration and…
Abstract
Purpose
The purpose of this paper is to introduce engaged scholarship as a method for addressing the “wicked problem” of High Street change through successful collaboration and co-production of knowledge between academics, practitioners, citizens and other place stakeholders.
Design/methodology/approach
The first part of this paper introduces engaged scholarship as a participatory form of research and situates it within the context of the High Street. The second part presents the case of High Street UK 2020 (HSUK2020) via Van de Ven’s diamond model of engaged scholarship as a guide.
Findings
Engaged scholarship’s focus on knowledge production and on collaboration between the research team and the community enabled us to improve the understanding of factors affecting High Streets amongst a diverse group of stakeholders and focus on what works for the towns. The ongoing impact of HSUK2020 on the project towns’ action plans and on this current research is testament to how engaged scholarship research can drive the agendas for both academics and communities.
Originality/value
The paper presents engaged scholarship as an alternative collaborative method of conducting research on the High Street, one that is more in line with the current trends in retailing and works as a motivating factor for community engagement.
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Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald III, Ringa Raudla, Mariafrancesca Sicilia and Eija Vinnari
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope…
Abstract
Purpose
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.
Design/methodology/approach
This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.
Findings
This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.
Research limitations/implications
Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.
Originality/value
In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.
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Alexandra Krämer and Peter Winkler
The climate crisis presents a global threat. Research shows the necessity of joint communication efforts across different arenas—media, politics, business, academia and protest—to…
Abstract
Purpose
The climate crisis presents a global threat. Research shows the necessity of joint communication efforts across different arenas—media, politics, business, academia and protest—to address this threat. However, communication about social change in response to the climate crisis comes with challenges. These challenges manifest, among others, in public accusations of inconsistency in terms of hypocrisy and incapability against self-declared change agents in different arenas. This increasingly turns public climate communication into a “blame game”.
Design/methodology/approach
Strategic communication scholarship has started to engage in this debate, thereby acknowledging climate communication as an arena-spanning, necessarily contested issue. Still, a systematic overview of specific inconsistency accusations in different public arenas is lacking. This conceptual article provides an overview based on a macro-focused public arena approach and decoupling scholarship.
Findings
Drawing on a systematic literature review of climate-related strategic communication scholarship and key debates from climate communication research in neighboring domains, the authors develop a framework mapping how inconsistency accusations of hypocrisy and incapacity, that is, policy–practice and means–ends decoupling, manifest in different climate communication arenas.
Originality/value
This framework creates awareness for the shared challenge of decoupling accusations across different climate communication arenas, underscoring the necessity of an arena-spanning strategic communication agenda. This agenda requires a communicative shift from downplaying to embracing decoupling accusations, from mutual blaming to approval of accountable ways of working through accusations and from confrontation to cooperation of agents across arenas.
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Jan Bebbington, Henrik Österblom, Beatrice Crona, Jean-Baptiste Jouffray, Carlos Larrinaga, Shona Russell and Bert Scholtens
The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship…
Abstract
Purpose
The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship.
Design/methodology/approach
The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions, interpretations and contestations. Possible points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector.
Findings
This paper develops findings in two areas. First, possible pathways for further development of how accounting scholarship might evolve by the provocation that thinking about the Anthropocene is outlined. Second, and through engagement with the case study, the authors highlight that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene.
Research limitations/implications
The paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates.
Practical implications
While accounting practice might have to change to deal with Anthropocene induced effects, this paper focuses on implications for accounting scholarship.
Social implications
Human well-being is likely to be impacted if environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature–human interactions and how this affects accounting thought.
Originality/value
This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.
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Munshi Naser Ibne Afzal, Md Abu Nayeem Sadi and Shamim Ahmad Siddiqui
Corporate social responsibility (CSR) aims at upholding socio-economic condition of deprived communities prevailing in society as well as bringing profitability for corporate…
Abstract
Purpose
Corporate social responsibility (CSR) aims at upholding socio-economic condition of deprived communities prevailing in society as well as bringing profitability for corporate companies themselves. This study investigates to what extent the CSR initiatives of financial institutions in Bangladesh have been able to reach out to deprived communities and support various dimensions of financial inclusion (FI) in the country.
Design/methodology/approach
In this study, both supply-side and demand-side data are included and discussed rigorously as tools to cross-check the result. Both qualitative and quantitative data are incorporated, and graphs and tables are used to represent the critical information better. A triangulation of in-depth interviews with secondary data is used to ensure rigor and trustworthiness. The triangulation approach works as a method to verify secondary data by interviewees in this study.
Findings
The result shows a positive geographical and demographical penetration of CSR activities, but it does not necessarily bring FI in all cases. This study identifies some key issues that prevail in the current context of Bangladesh, such as usage, distance, quality and cost of financial products.
Originality/value
This study makes use of both supply-side and demand-side information and thus explain the reasons behind the involuntary exclusion of financial services.
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Ingo Pies and Vladislav Valentinov
Stakeholder theory understands business in terms of relationships among stakeholders whose interests are mainly joint but may be occasionally conflicting. In the latter case…
Abstract
Purpose
Stakeholder theory understands business in terms of relationships among stakeholders whose interests are mainly joint but may be occasionally conflicting. In the latter case, managers may need to make trade-offs between these interests. The purpose of this paper is to explore the nature of managerial decision-making about these trade-offs.
Design/methodology/approach
This paper draws on the ordonomic approach which sees business life to be rife with social dilemmas and locates the role of stakeholders in harnessing or resolving these dilemmas through engagement in rule-finding and rule-setting processes.
Findings
The ordonomic approach suggests that stakeholder interests trade-offs ought to be neither ignored nor avoided, but rather embraced and welcomed as an opportunity for bringing to fruition the joint interest of stakeholders in playing a better game of business. Stakeholders are shown to bear responsibility for overcoming the perceived trade-offs through the institutional management of social dilemmas.
Originality/value
For many stakeholder theorists, the nature of managerial decision-making about trade-offs between conflicting stakeholder interests and the nature of trade-offs themselves have been a long-standing point of contention. The paper shows that trade-offs may be useful for the value creation process and explicitly discusses managerial strategies for dealing with them.
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Herman Aguinis, Larry Yu and Cevat Tosun
The purpose of this study is to examine scholarly impact which is critical to universities in their aspiration to create, disseminate and apply knowledge. However, scholarly…
Abstract
Purpose
The purpose of this study is to examine scholarly impact which is critical to universities in their aspiration to create, disseminate and apply knowledge. However, scholarly impact is an elusive concept. First, the authors present a conceptual model to clarify different dimensions of scholarly impact (i.e. theory and research, education, organizations and society) and four key stakeholders (i.e. other researchers, students, practitioners and policy makers). Second, the authors provide actionable recommendations for university administrators, researchers and educators on how to enhance impact. The scholarly impact model is flexible, expandable, scalable and adaptable to universities in different regions of the world and with different strategic priorities.
Design/methodology/approach
The authors conducted a general review of the literature and offered a multidimensional and multistakeholder model of scholarly impact to guide future actions aimed at enhancing scholarly impact.
Findings
The authors describe the multidimensional and multistakeholder nature of the critical and yet elusive concept of scholarly impact. The authors delineate multiple dimensions of impact, different stakeholders involved and recommendations for enhancing scholarly impact in the future.
Practical implications
The authors offer practical and actionable recommendations on how to enhance scholarly impact. For university administrators, the authors recommend aligning scholarly impact goals with actions and resource-allocation decisions; ensuring that performance management and reward systems are consistent with impact goals; being strategic in selecting a journal list; developing a strong doctoral program; and promoting practical knowledge and applications. For researchers and educators, the authors recommend developing a personal scholarly impact plan; becoming an academic decathlete; finding ways to affect multiple impact dimensions simultaneously; and leveraging social media to broaden impact on external stakeholders. Implementing these recommendations will benefit other researchers, students, practitioners (e.g. managers, consultants) and policy makers.
Originality/value
The authors provide an innovative way of conceptualizing scholarly impact. In turn, the conceptual analysis results in actionable recommendations for university administrators, researchers and educators to enhance impact.
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This paper aims to contribute to this Special Issue about alternative and critical marketing theory on space and place by discussing its link with practice. More generally, this…
Abstract
Purpose
This paper aims to contribute to this Special Issue about alternative and critical marketing theory on space and place by discussing its link with practice. More generally, this paper intends to suggest that more effective links between theory and practice can result into more meaningful conceptual research in business administration and marketing.
Design/methodology/approach
This is a reflexive introspective essay that relates the author’s personal experience to the recent literature on the dialogue between theory and practice within general marketing research and marketing scholarship on place and space.
Findings
After recognising that different modes of knowledge creation exist, some gateways between theory and practice are identified, as part of a future agenda that could accompany scholars in improving their engagement with society. These gateways include dissemination strategies; teaching and public engagement; and formats of “engaged” research that comprise action research and collaboration with non-academic actors.
Research limitations/implications
The alternative and critical marketing theory on space and place comprises different specific domains, some of which appear to be closer to practice than others. Because of the author’s background, place branding and destination marketing are granted preferential attention.
Originality/value
The figure of the craftsman depicted by Sennet (2008) is identified as a source of inspiration for marketing scholars interested in space and place. The metaphor of the craftsperson could be useful for business and marketing scholar alike while reflecting on their roles and positionalities.
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