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Article
Publication date: 9 January 2023

Noel Hyndman and Mariannunziata Liguori

There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when…

Abstract

Purpose

There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when discussing their connectedness. In addition, it explores reasons why, and the extent to which, football clubs support altruism via such charitable vehicles.

Design/methodology/approach

Case studies of four major football teams (Manchester City/Manchester United in England and AC Milan/Inter Milan in Italy) are discussed, with formal reports of the clubs and their associated charitable conduits being analysed.

Findings

Boundaries between the clubs and their charitable conduits are frequently blurred. Evidence suggests that acknowledging the co-existence of different factors may help to understand what is reported by these organisations and address some of the caveats in terms of autonomy and probity of their activities and reporting practices.

Research limitations/implications

The research uses case studies of four major ‘powerhouses’ of the game and their associated charitable spinoffs. While this is innovative and novel, expanding the research to investigate more clubs and their charitable endeavours would allow greater generalisations.

Practical implications

The study provides material that can be used to reflect on the very topical subject of ‘sportswashing’. This has the potential to input to deliberations relating to the future governance of the game.

Originality/value

The paper explores relationships between businesses and charities/nonprofits in a sector so far little investigated from a charitable accountability perspective. It suggests that motives for engaging in charitable activity and highlighting such engagement may extend beyond normal altruism or warm-glow emotions.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 21 November 2023

Vickie Cox Edmondson, Mostaque A. Zebal, Faye Hall Jackson, Mohammad A. Bhuiyan and Jack Crumbly

The purpose of this paper is to set forth a conceptual model describing the actors and roles in ecosystems created to enable productive black entrepreneurship in the USA.

Abstract

Purpose

The purpose of this paper is to set forth a conceptual model describing the actors and roles in ecosystems created to enable productive black entrepreneurship in the USA.

Design/methodology/approach

This paper provides a systematic literature review of entrepreneurship ecosystems. It further leverages such literature review by using an autoethnographic approach recommended by Guyotte and Kochacka (2016), drawing on the authors’ practical experience in studying, owning, educating or consulting employer businesses owned by persons of color in the USA and abroad.

Findings

Each actor in the ecosystem has practical wisdom and assets that can be shared and leveraged through interacting with the other actors either as role model institutions or capacity development institutions, thus mitigating social inequalities and boosting economic progress by extending entrepreneurial opportunities beyond those that are greatly resourced.

Research limitations/implications

Our literature review is based on selected samples of relevant articles on entrepreneurship ecosystem research and ethnic minority entrepreneurship, and thus, is not exhaustive. The selection was partly influenced by the authors’ opinion of whether a given study was relevant or not to a black entrepreneurship ecosystem. There is the possibility that some relevant studies were excluded. Thus, other actors are encouraged to revise or adapt this model to inform their distinct roles and goals.

Practical implications

The proposed model can help actors involved in the operation or support of a black-owned business make optimal business decisions, enabling each actor to be instrumental in another’s understanding of how to facilitate the success of black American entrepreneurs and business owners and thus, deploy marketing campaigns to boost the visibility and role of each actor. These campaigns play a role in their entrepreneurial marketing efforts.

Originality/value

Responding to Gines and Sampson’s (2020) call, to the best of the authors’ knowledge, this paper is the first to explicitly provide a comprehensive black entrepreneurship ecosystem model that identifies the actors, roles and activities that can help black Americans address social inequalities that limit their ability to become a successful employer business. The proposed model may aid in deepening the theoretical discussion on entrepreneurial ecosystems and be of inspiration for the future works of scholars and practitioners interested in the entrepreneurship and marketing interface.

Details

Journal of Research in Marketing and Entrepreneurship, vol. 26 no. 2
Type: Research Article
ISSN: 1471-5201

Keywords

Article
Publication date: 5 October 2022

Umar Habibu Umar, Mohd Hairul Azrin Besar and Muhamad Abduh

This study aims to establish whether the corporate social responsibilities (CSR) practices of Islamic banks are compatible with the sustainable development goals (SDGs) of the…

Abstract

Purpose

This study aims to establish whether the corporate social responsibilities (CSR) practices of Islamic banks are compatible with the sustainable development goals (SDGs) of the United Nations.

Design/methodology/approach

A documentary research method was applied by examining the annual reports of selected Islamic banks from Bangladesh, Indonesia, Pakistan, the UAE and Malaysia for 2020, which coincided with the COVID-19 pandemic.

Findings

The results indicate that Islamic banks discharged various CSR activities and contributed huge funds toward achieving the SDGs of the United Nations. Specifically, the banks prioritized the following CSR sectors: education, health, environmental protection and disaster relief and management. Besides, they provided support to micro and small businesses toward poverty alleviation.

Research limitations/implications

This study examined only CSR reports of the selected Islamic banks for 2020.

Practical implications

The findings have practical implications that may enable Islamic banks across the globe to improve their CSR initiatives, activities and reporting toward realizing the SDGs. They are also helpful to policymakers and regulators for the provisions of policies and regulations to motivate or mandate Islamic banks to effectively improve their CSR practices.

Social implications

CSR practices of Islamic banks can significantly support the SDGs toward mitigating many economic and social problems.

Originality/value

This study applied a relevant but rarely used method to explore the role of CSR practices of Islamic banks in achieving the SDGs.

Article
Publication date: 13 June 2023

Sanjukta Choudhury Kaul and Nandini Ghosh

This paper aims to trace Tata Group’s role in responding to disability in the decades immediately following India’s independence until the preliberalization period of the Indian…

Abstract

Purpose

This paper aims to trace Tata Group’s role in responding to disability in the decades immediately following India’s independence until the preliberalization period of the Indian economy, i.e. from the 1950s to the 1990s.

Design/methodology/approach

This study’s methodology entailed a historiographical approach and archival engagement at Tata Archives (Pune, India) of the company documents. Materials and records of the Tata Company between 1942 and 1992.

Findings

Adopting the corporate culture lens, the study findings show that Tata Group demonstrated an active prosocial corporate approach toward disability. In a period governed by the ideology of a state-dominated developmental approach, Tata Group’s initiatives were related to medical interventions for a wide spectrum of disabilities, rehabilitation and efforts to ensure persons with disabilities (PWDS)’ livelihood.

Originality/value

Disability, in the neoliberalized economic landscape of India, is an emergent business issue for companies espousing workplace diversity. The historical understanding of business engagement with disability from postindependence to liberalization in India remains, however, limited. In postindependence India, the passive business response to disability emerged within an ethical and discretionary framework, with charity and philanthropy as the main modes of engagement. In this background, this paper explores Tata’s response to disability and PWDs, which was distinct.

Details

Journal of Management History, vol. 30 no. 1
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 2 August 2023

Stephen Crone and Rafaela Ganga

In this paper, the authors reflect critically on their experience as researchers on the Impacts 18 programme: a re-study concerned with the long-term effects of Liverpool European…

Abstract

Purpose

In this paper, the authors reflect critically on their experience as researchers on the Impacts 18 programme: a re-study concerned with the long-term effects of Liverpool European Capital of Culture (ECoC) 2008. Situating Impacts 18 at the confluence of three important debates within the cultural policy field, the paper considers the causation, nature and significance of the shortcomings of the research, with a view to advancing cultural evaluation practices and encouraging re-studies in a field where they are seldom used.

Design/methodology/approach

The authors draw on documentary analysis of unpublished research outputs, along with their own research notes and critical reflections. The paper focuses on two projects from the Impacts 18 programme, in particular, in order to illustrate the broader issues raised in terms of the epistemological framing, methodological design and execution of the Impacts 18 research.

Findings

The paper highlights and explores the various issues that affected Impacts 18 in terms of its epistemological framing and methodological design, as well as problems encountered in terms of data management and stakeholder relationships.

Originality/value

As a large-scale re-study of a cultural event, Impacts 18 represents an exceedingly rare occurrence, despite the acknowledged dearth of evidence on the longer-term impacts of such events. Similarly unusual, however, are critical and candid retrospectives from research authors themselves. The paper is thus doubly unusual, in these two respects, and should help to advance research practice in an under-researched area.

Article
Publication date: 27 January 2023

Muhamad Mu'izz Abdullah, Abdul Bari Awang and Mohamad Sabri Zakaria

This study aims to analyse the mechanism of trust instrument from a Shariah point of view. Analysis of the mechanism would determine the extent to which its implementation can…

Abstract

Purpose

This study aims to analyse the mechanism of trust instrument from a Shariah point of view. Analysis of the mechanism would determine the extent to which its implementation can resolve estate planning issues such as frozen estate and the issue of naming beneficiaries under the age of 18.

Design/methodology/approach

This is a qualitative study method through library research. To explore the mechanism of trust instrument, an in-depth interview with five participants using purposive sampling and analyses of documents were used. The selection of this sample allows the researcher to obtain specific data in their field of expertise. Therefore, two officers from the Trust Administration Department of Amanah Raya Berhad (ARB) and three Shariah advisors from ARB (MPS ARB) were interviewed to find out the mechanism of trust instrument from the Shariah perspective. The researcher also referred to the trust deed documents, ARB company policies, field case studies such nomination cases and trust accounts, articles and court cases.

Findings

The trust instrument meets Shariah requirements even though it is based entirely on the Civil Law. The comprehensive and flexible features of trust deeds can help donors to plan systematically during their lifetime.

Research limitations/implications

This study only focuses on the trust instruments that are currently being implemented in the ARB. Five trust products were analysed to achieve the objectives of the study, namely, the Normal Trust, Safecare and Safecare Premium, Takaful Care, Hibah (literally “gift”) as well as Trust and Declaration of Hibah.

Practical implications

The implementation of trust instrument at an early stage can ensure the property is well managed through a trust deed, guarantee the life of the beloved heirs after the death of the donor and prevent the property from being frozen.

Originality/value

This study comprehensively describes the trust instrument from the Shariah perspective and its implementation mechanism in the industry.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 8
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 9 June 2023

Helen Abnett

This paper explores how INGOs communicate their activities and achievements. In doing so, the study seeks to increase our understanding of INGOs' accountability practices.

Abstract

Purpose

This paper explores how INGOs communicate their activities and achievements. In doing so, the study seeks to increase our understanding of INGOs' accountability practices.

Design/methodology/approach

This paper uses thematic analysis to analyse 90 ‘leaders’ letters' (the letters that many charities include at the beginning of their Annual Reports and Accounts), published by 39 INGOs between 2015 and 2018.

Findings

This paper argues that within the Annual Report letters under consideration, INGOs' accountability practices focus on quantitative, process-driven, output reporting. In doing so, it is the actions and agency of INGOs that are primarily emphasised. INGO constituents are largely excluded from representation. Donors are presented only as contributors of financial capital. Drawing on field theory, the paper argues that this representational practice means INGO constituents are almost irrelevant to INGOs' representational and accountability communication practices.

Originality/value

This paper is indebted to previous important work and, building on such scholarship, seeks to contribute to the ongoing conversation about INGO accountability. While reinforcing some prior knowledge, the findings here also differ in the understanding of how donors are portrayed. The paper extends previous analyses by using field theory to show that the INGO field as considered here is a space in which representations of accountability are based on organisational and transactional factors, and does not value the humanity of INGOs' constituents. This connects to operations of power, between donors, INGOs, and constituents, and reinforces inequitable power within the development system.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 4 January 2023

Yanju Zhou, Cuilian Lu and Yi Yu

With the development of e-commerce, loyalty programmes (LPs) are gradually being adopted in the online retailing environment to improve consumer loyalty. This article determines…

Abstract

Purpose

With the development of e-commerce, loyalty programmes (LPs) are gradually being adopted in the online retailing environment to improve consumer loyalty. This article determines the factors that affect consumers' LP participation intention on mobile e-commerce platforms to help these platforms improve their performance.

Design/methodology/approach

This article focusses on LP reward types and divides them into self-oriented rewards or altruistic rewards. Two experiments are conducted to test the proposed hypotheses. After online data collection, data analysis is performed.

Findings

LP participation intention with altruistic rewards is significantly stronger than that with self-oriented rewards. Perceived value plays a complete mediating role in the impact of reward type on participation intention, while a point leaderboard plays a positive moderating role in the impact of reward type on perceived value.

Practical implications

This study’s findings can improve the design of LPs by mobile e-commerce platforms.

Originality/value

This article focusses on LPs in the online environment, a stream of research that is limited. The results also have implications for prosocial relationship marketing programmes.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 35 no. 9
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 19 April 2022

Isaac Akomea-Frimpong, Xiaohua Jin, Robert Osei-Kyei and Roksana Jahan Tumpa

Undoubtedly, coronavirus (COVID-19) pandemic has released unprecedented disruptions and health crisis on people and activities everywhere. The impacts extend to public–private…

Abstract

Purpose

Undoubtedly, coronavirus (COVID-19) pandemic has released unprecedented disruptions and health crisis on people and activities everywhere. The impacts extend to public–private partnership (PPP) arrangements in the construction industry. Concomitantly, PPP pacts are contributing to combat the pandemic. However, literature on the PPP concept in the COVID-19 era remain under-researched. This study aims to review the current literature on PPPs in the COVID-19 pandemic and present the key themes, research gaps and future research directions.

Design/methodology/approach

In this study, 29 highly relevant literature were sourced from Web of Science, Scopus and PubMed search engines within the systematic literature review (SLR) methodology. With the aid of qualitative content analysis, the 29 articles were critically analysed leading to the extraction of hot research themes on PPPs in the coronavirus pandemic.

Findings

The results of the SLR produced eight themes such as major changes in PPP contracts, development of the COVID-19 vaccines, economic recession, facemasks and testing kits, governance and sustainability of PPPs. In addition, the study reveals seven research gaps that need further investigations among the scientific research community on mental health and post-pandemic recovery plans.

Research limitations/implications

The articles selected for this review were limited to only peer-reviewed journal papers written in English excluding conference papers. This restriction may have taken out some relevant literature but they had insignificant impact on the overall outcome of this research.

Practical implications

To improve the understanding of practitioners in the construction industry on key issues on PPPs in the COVID-19 pandemic, the study provides them a checklist of relevant themes.

Originality/value

As a novel literature review relating PPPs to the coronavirus, it sets the foundation for further research and contributes to practical measures to control the virus.

Details

Smart and Sustainable Built Environment, vol. 12 no. 4
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 10 January 2023

Ashesha Paveena Weerasinghe, Larelle Chapple and Alexandra Kate Williamson

This paper aims to explore how corporate Australia engages in reconciliation through recognizing and providing pathways for Indigenous Australians' corporate leadership…

1005

Abstract

Purpose

This paper aims to explore how corporate Australia engages in reconciliation through recognizing and providing pathways for Indigenous Australians' corporate leadership aspirations.

Design/methodology/approach

The research design is informed by the prior literature on pathways by minority groups to corporate leadership through the theoretical lens of transformational leadership. The investigation is conducted using textual analysis of reconciliation action plans (RAPs), a contemporary and voluntary practice adopted by Australian listed companies to disclose their commitment to national reconciliation. RAPs are publicly available from the official websites of listed companies.

Findings

The analysis of contemporary RAPs highlights organizational initiatives to support Indigenous Australians related to corporate and community leadership. Since the authors’ focus is the former, corporate leadership initiatives are further analyzed. Two initiatives for Indigenous Australians to pursue corporate leadership positions are emerging future leaders' programs and mentoring programs. This is the extent to which the authors observe Australian firms' transformational leadership. While some firms have implemented these initiatives with specific targets, other firms do not have specific initiatives or targets. The paper also conducts longitudinal analysis into the transformational leaders' past RAPs and triangulates to other evidence of reconciliation commitment such as the Uluru Statement from the Heart.

Research limitations/implications

This paper contributes new insights to the research area of board cultural diversity, specifically to the limited literature on Indigenous reconciliation. It provides insights into firms and policymakers to address the ongoing issue of the underrepresentation of Indigenous Australians in corporate leadership. The sample of firms comprises Australian listed firms that have adopted higher-order RAPs, which restricts the generalizability of the findings to other sectors.

Originality/value

This paper explores the under researched phenomenon of Indigenous people's pathways to corporate leadership. The research design is informed by transformational leadership theory through considering institutional actions for reconciliation. This research provides evidence of the extent to which corporate Australia has taken action on the issue of the under-representation of Australian Indigenous people in corporate leadership.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

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