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Open Access
Article
Publication date: 29 March 2024

Anna Zhuravleva

Non-profit organizations (NPOs) are exposed to a highly competitive environment in which they are forced to grow their commercial activity to acquire additional financial…

Abstract

Purpose

Non-profit organizations (NPOs) are exposed to a highly competitive environment in which they are forced to grow their commercial activity to acquire additional financial resources. This study aims to create an understanding of how NPOs involved in textile reuse as a revenue-generating programme manage their reverse supply chains (RSC).

Design/methodology/approach

The research involves an embedded single-case study of NPOs in Finland involved in post-use textile collection. The main data sources are semi-structured interviews and participant observations.

Findings

This study is inspired by the microfoundations movement and identifies the underlying microfoundations of the NPOs’ capabilities for managing RSC for textile reuse. The study contributes to the literature by demonstrating NPOs’ lower-level, granular practices and their adaptations for achieving quality outcomes in textile reuse.

Research limitations/implications

The findings have context sensitivity and apply to the NPOs which operate in a context similar to Finland, such as in other Nordic countries.

Practical implications

This study continues the discussion on the adoption of “business-like” practices in the NPOs’ pursuit of additional revenue streams to finance humanitarian work. The findings of this study can also be transferred to the growing area of domestic textile circularity.

Social implications

Using the case of NPOs in textile reuse, the study illustrates how RSC management can serve a social, non-profit cause and transform unwanted textile products into a source of fundraising for humanitarian work.

Originality/value

This enriches the understanding of NPOs’ practices within the scope of revenue-generating programmes by examining one of them – textile reuse through charity shops from an RSC perspective.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-6747

Keywords

Article
Publication date: 29 March 2024

Amir Ghazinoori, Manjit Singh Sandhu and Ashutosh Sarker

The purpose of this study is to examine how formal and informal institutions play a role in the Iranian context in shaping corporate social responsibility (CSR) policies and…

Abstract

Purpose

The purpose of this study is to examine how formal and informal institutions play a role in the Iranian context in shaping corporate social responsibility (CSR) policies and practices.

Design/methodology/approach

Using a multiple case-study approach combining comparative and cross-sectional methods with semi-structured interviews, primary data was collected from eight corporations that actively participated in CSR activities in Iran. A microanalysis approach was used to examine the meanings and dynamics in the data. Through thematic analysis and pattern-matching techniques, the authors separately examined the roles of formal and informal institutions. Cross-case analysis was used to highlight the cases’ similarities and differences.

Findings

This study demonstrates that both formal and informal institutional structures exist in Iran and that both types influence CSR. This study also shows that informal institutions (such as personal values, culture, religion, traditions, charity and philanthropy) play a more explicit role than formal institutions (such as legal regulations and laws) in shaping CSR adoption policies and practices. The results indicate that, among institutions linked to CSR, formal and informal institutions are complementary and potentiate each other in Iran. Nevertheless, compared to formal ones, informal institutions play a more prominent role in shaping CSR policies and practices.

Research limitations/implications

The authors recognize that, although the eight corporations are large, and although they interviewed their key personnel, they do not claim that these findings are generalizable, owing to the qualitative nature of the study and the small number of selected corporations.

Originality/value

This study makes relevant theoretical and empirical contributions. First, it contributes to the growing body of CSR literature that highlights the necessity of linking informal and formal institutions. Although the CSR literature lacks research on informal institutions in developing economies, researchers have yet to push forward and explore how the CSR adoption process works in developing economies that have influential informal institutions.

Details

Journal of Asia Business Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 24 January 2024

Stuart John Barnes

Color psychology theory reveals that complex images with very varied palettes and many different colors are likely to be considered unattractive by individuals. Notwithstanding…

Abstract

Purpose

Color psychology theory reveals that complex images with very varied palettes and many different colors are likely to be considered unattractive by individuals. Notwithstanding, web content containing social signals may be more attractive via the initiation of a social connection. This research investigates a predictive model blending variables from these theoretical perspectives to determine crowdfunding success.

Design/methodology/approach

The research is based on data from 176,614 Kickstarter projects. A number of machine learning and artificial intelligence techniques were employed to analyze the listing images for color complexity and the presence of people, while specific language features, including socialness, were measured in the listing text. Logistic regression was applied, controlling for several additional variables and predictive model was developed.

Findings

The findings supported the color complexity and socialness effects on crowdfunding success. The model achieves notable predictive value explaining 56.4% of variance. Listing images containing fewer colors and that have more similar colors are more likely to be crowdfunded successfully. Listings that convey greater socialness have a greater likelihood of being funded.

Originality/value

This investigation contributes a unique understanding of the effect of features of both socialness and color complexity on the success of crowdfunding ventures. A second contribution comes from the process and methods employed in the study, which provides a clear blueprint for the processing of large-scale analysis of soft information (images and text) in order to use them as variables in the scientific testing of theory.

Details

Industrial Management & Data Systems, vol. 124 no. 3
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 2 April 2024

Kwasi Dartey-Baah, Samuel Howard Quartey and Maxwell Tabi Wilberforce

The purpose of this paper is to describe the mediating effects of transformational and transactional leadership styles on the relationship between organizational ethics and…

Abstract

Purpose

The purpose of this paper is to describe the mediating effects of transformational and transactional leadership styles on the relationship between organizational ethics and workplace incivility.

Design/methodology/approach

The study employed cross-sectional survey design. Data were obtained from 209 employees from the telecommunication sector. The structural equation model was employed as the analytical tool to test the hypotheses of the study.

Findings

Organizational ethics was negatively related to workplace incivility. Both transformational and transactional leadership styles mediated the relationship between organizational ethics and workplace incivility.

Practical implications

Human resource developers and managers can employ, appraise, train and develop managers who can ethically demonstrate transactional, and transformational leadership behaviors to deal with workplace incivilities.

Originality/value

The paper makes an important contribution to the existing organizational literature by establishing the relevance of transformational and transactional leadership styles as mediators of the nexus between organizational ethics and workplace incivility in the telecommunication sector.

Details

Leadership & Organization Development Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 5 December 2023

Musa Ghazwani, Ibrahim Alamir, Rami Ibrahim A. Salem and Nedal Sawan

This study aims to examine the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it examines how…

Abstract

Purpose

This study aims to examine the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it examines how board and audit committees’ characteristics affect the quantity and quality of anti-corruption disclosure.

Design/methodology/approach

Data from FTSE 100 firms, spanning the period from 2014 to 2020, were analysed using the regression of the Poisson fixed effect and GEE analyses.

Findings

The findings show that gender diversity, audit committee expertise and the independence of the audit committee are positively associated with both quantity and quality of anti-corruption disclosure. Notably, no statistically significant relationships were identified between anti-corruption disclosure and factors such as board size, role duality or board meetings.

Research limitations/implications

The findings provide valuable insights for decision-makers and regulatory bodies, shedding light on the elements that compel UK companies to enhance their anti-corruption disclosure and governance protocols to alleviate corruption and propel efforts towards ethical behaviour.

Originality/value

This study makes a notable contribution to the sparse body of evidence by examining the influence of board and audit committee attributes on anti-corruption disclosure subsequent to the implementation of the UK Bribery Act in 2010. Specifically, to the best of the authors’ knowledge, this study assesses for the first time the impact of board and audit committee mechanisms on both the quantity and quality of anti-corruption disclosure.

Details

International Journal of Accounting & Information Management, vol. 32 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 7 March 2023

Jihyun Lee

The purpose of this study is to investigate the role of consumers’ moral preferences between moral and economic benefits and consumers’ moral and rational behaviour intentions…

Abstract

Purpose

The purpose of this study is to investigate the role of consumers’ moral preferences between moral and economic benefits and consumers’ moral and rational behaviour intentions based on moral decision-making models of previous studies.

Design/methodology/approach

Respondents were asked to answer a questionnaire measuring moral and economic benefits, consumers’ moral preferences and moral and rational behaviour intention after reading a stimulus describing imaginary fashion brand A’s unethical activities.

Findings

Moral and economic benefits directly and significantly affect moral and rational behaviour intention. Homo economicus evoked by an economic benefit had a negative effect on moral behaviour intention.

Research limitations/implications

This study focused only on a moral benefit and an economic benefit as factors evoking consumers’ moral preferences. This study was also conducted only in a Korean context and considered a specific industry. In future research, the results of this study should be extended to design the “possibility of punishment” to encourage moral behaviour by discouraging the effect of homo economicus. The results have implications for companies such as social enterprises and charities that want to promote consumers’ moral behaviour.

Originality/value

This study provides evidence on why ethical consumers do not always make ethical decisions by confirming that homo economicus has a significant influence on not only rational behaviour intention but also moral behaviour intention.

Details

International Journal of Ethics and Systems, vol. 40 no. 2
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 10 November 2023

Mikhail Gorshunov

The purpose of this research is to examine the impact of audit committee financial experts on the risk of financial corruption in public companies.

Abstract

Purpose

The purpose of this research is to examine the impact of audit committee financial experts on the risk of financial corruption in public companies.

Design/methodology/approach

A time-lagged, matched-pairs sample of 352 corporations was utilized to test the study's hypotheses (176 financially corrupt firms plus 176 compliant firms). To uncover financially corrupt firms, 2,895 Accounting and Auditing Enforcement Releases from the Securities and Exchange Commission were thoroughly evaluated.

Findings

The results show that financial experts on audit committees generally increased financial corruption. However, the impact was reversed when audit committees had three or more financial experts, showing that having at least three financial experts reduced financial corruption.

Originality/value

The study's findings call into question the long-held practice of appointing at least one financial expert to audit committees. This study offers a novel approach to improve corporate oversight and reduce financial corruption by having at least three financial experts on audit committees.

Details

Managerial Finance, vol. 50 no. 4
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 9 June 2023

Ibrahim Cifci and Gurel Cetin

The immature research endeavor on refugee entrepreneurship has not adequately covered the success factors of refugees. The current work aims to address this gap through the theory…

Abstract

Purpose

The immature research endeavor on refugee entrepreneurship has not adequately covered the success factors of refugees. The current work aims to address this gap through the theory of planned behavior and the theory of procedural utility to identify the success factors of refugee entrepreneurs in the tourism and hospitality industry.

Design/methodology/approach

The current work is based on a qualitative approach drawing on data from 24 semistructured interviews with refugee entrepreneurs in Istanbul-Türkiye.

Findings

The thematic analysis of the data set revolved around three interrelated themes: personal, organizational and environmental factors, which offer a better understanding of the elements defining successful refugee entrepreneurs.

Practical implications

The paper also offers various practical implications and policy recommendations for the economic integration of refugee entrepreneurs in the public and private sectors.

Originality/value

The results enhance the understanding of successful refugee entrepreneurship in their new hosting environment, contributing to the existing research agenda by identifying the key themes of refugee entrepreneurs’ success factors.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 4
Type: Research Article
ISSN: 0959-6119

Keywords

Open Access
Article
Publication date: 19 February 2024

Olga Gurova

This paper aims to answer the questions of what clothing practices related to sustainable fashion can be observed in young consumers' daily lives in Finland’s capital region and…

Abstract

Purpose

This paper aims to answer the questions of what clothing practices related to sustainable fashion can be observed in young consumers' daily lives in Finland’s capital region and what prevents their further proliferation.

Design/methodology/approach

This is qualitative research that draws from 22 semi-structured interviews with high school students in the capital area of Finland. The data were analyzed with the use of thematic analysis, a flexible method of data analysis that allows for the extraction of categories from both theoretical concepts and data.

Findings

This paper contributes to studies of young people’s consumption with the practice theory approach, putting forward the category of following sustainable fashion as an integrative practice. The three-element model of the practice theory allows answering the question of challenges that prevent the practice from shaping. The paper further advances this approach by identifying a list of context-specific dispersed practices incorporated into sustainable fashion.

Practical implications

The study suggests practical ways of improving clothing consumption based on the practice theory approach and findings from empirical research. Sustainable practices require competences, knowledge and skills that the school, as an institution working closely with high school students, could help develop.

Originality/value

The study contributes to the current studies of sustainability and youth culture of consumption with a practice theory approach and findings, related to a particular context of a country from Northern Europe.

Details

Young Consumers, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-3616

Keywords

Article
Publication date: 6 January 2023

Alasdair Marshall, Udechukwu Ojiako, Tony Abdoush, Nicholas Vasilakos and Maxwell Chipulu

This paper aims to draw on historical conceptions of true and false prudence within the broader context of virtue ethics ideas, to create a prudence framework for developing…

Abstract

Purpose

This paper aims to draw on historical conceptions of true and false prudence within the broader context of virtue ethics ideas, to create a prudence framework for developing risk-and-ethics cultures in organisations.

Design/methodology/approach

The authors use a theoretical analytical approach as a means of examining plausible representations of risk as ethical practice.

Findings

While the ethical ideal of true prudence is explained primarily with reference to psychological theories of generativity, false prudence is explained as undesirable, primarily with reference to psychological problems of narcissism and the broader dark triad. True and false prudence are represented as centring upon very different motivations for foresight, each of which might set the cultural tone for organisational risk management.

Originality/value

This paper’s main contribution is therefore to call attention to the benefits for organisations of reflecting upon differences between true and false prudence when planning the risk management they want.

Details

Society and Business Review, vol. 19 no. 1
Type: Research Article
ISSN: 1746-5680

Keywords

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