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Article

Roger Bennett and Rohini Vijaygopal

This paper aims to explore the use of an appeal, belonging and commitment social marketing intervention to rescue a failing corporate “charity of the year” exercise that…

Abstract

Purpose

This paper aims to explore the use of an appeal, belonging and commitment social marketing intervention to rescue a failing corporate “charity of the year” exercise that involved a mental disability charity. It describes the improvements experienced consequent to the introduction of volunteer “charity ambassadors” (CAs) appointed to champion the charity’s cause.

Design/methodology/approach

The study revolved around company employees’ responses to an open-ended question concerning their attitudes towards people with mental disabilities. A semi-automated qualitative research technique (structural topic modelling [STM]) was used to analyse the replies both pre- and post-intervention. Regression analyses were undertaken to explain whether employees’ replies to the question fell in specific categories.

Findings

The intervention was successful. Employees’ attitudes regarding mentally impaired people shifted substantially away from fear and towards feelings of benevolence and compassion. Employees’ financial donations to the charity increased significantly consequent to the intervention. Levels of benevolence and compassion depended significantly on participants’ prior exposure to people with mental disabilities, gender and degree of involvement in activities associated with the intervention.

Research limitations/implications

Stakeholders other than employees were not sampled. Open-ended responses to a single question can oversimplify complex issues.

Practical implications

Outcomes to the research demonstrate how CAs can induce positive attitudes and behaviour towards an “unpopular cause”.

Originality/value

The results highlight some of the problems attached to corporate sponsorship of unpopular causes. A relatively recently developed open-ended qualitative research technique, STM, was used to examine employees’ attitudes. Classifications of findings emerged from the data and did not depend on a predetermined coding scheme.

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Article

James Gordon Rice and Anna Wojtyńska

The purpose of this paper is to provide a case study which analyses the ambiguous relationship that Icelandic charities and NGOs have with the formal social welfare…

Abstract

Purpose

The purpose of this paper is to provide a case study which analyses the ambiguous relationship that Icelandic charities and NGOs have with the formal social welfare services they collaborate with as well as the clients they serve.

Design/methodology/approach

The paper is based upon the combined work of both authors and drawn from a number of projects spanning the years immediately preceding the Icelandic economic crisis of 2008, through to the years of crisis and recovery, and into the present context. This contribution is a combination of a re-analysis of older material combined with new data and emergent issues.

Findings

The contribution argues charities and NGOs in Iceland operate within an ambiguous space, not part of the formal welfare authorities yet in practice in collaboration with them. One danger is that the charitable environment offers no clear legal protections concerning client rights or entitlements to assistance, or grievance redress mechanisms typical of the formal social assistance schemes. Further, the ways in which charities exclude certain segments of the population is troubling, particularly in consideration of the lack of protections and the willingness of governments to download the costs of and responsibilities for services to non-professional and private charities and NGOs.

Social implications

The findings are intended to contribute toward encouraging critical discussion about the appeal of charity as a service alternative in the context of governmental cutbacks and austerity measures.

Originality/value

The findings are based upon limited but original case studies in Iceland.

Details

Journal of Organizational Ethnography, vol. 8 no. 1
Type: Research Article
ISSN: 2046-6749

Keywords

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Article

An Act to amend the law relating to employers and workers and to organisations of employers and organisations of workers; to provide for the establishment of a National…

Abstract

An Act to amend the law relating to employers and workers and to organisations of employers and organisations of workers; to provide for the establishment of a National Industrial Relations Court and for extending the jurisdiction of industrial tribunals; to provide for the appointment of a Chief Registrar of Trade Unions and Employers' Associations, and of assistant registrars, and for establishing a Commission on Industrial Relations as a statutory body; and for purposes connected with those matters. [5th August 1971]

Details

Managerial Law, vol. 10 no. 6
Type: Research Article
ISSN: 0309-0558

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Article

Gerald Vinten

Sometimes an issue can remain dormant for a long period of time before receiving governmental and legislative attention. Debate on corporate governance has coincided with…

Abstract

Sometimes an issue can remain dormant for a long period of time before receiving governmental and legislative attention. Debate on corporate governance has coincided with a number of measures impacting on the charitable sector which, taken together, have the effect of bringing about improvements in the overall corporate governance climate for the charity, and re‐inforcing the centrality of the charity as an important instrument of social policy. The aim of this article is to explore this battery of measures, their historical context, and the varying fortunes of the charitable sector in its social policy role.

Details

International Journal of Sociology and Social Policy, vol. 14 no. 3/4/5
Type: Research Article
ISSN: 0144-333X

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Article

Debra Morris

Examines the employment law implications for charities considering merger. Considers the employment law problems that are involved in charity mergers and the different…

Abstract

Examines the employment law implications for charities considering merger. Considers the employment law problems that are involved in charity mergers and the different strategies that have been employed in practice to deal with them. Charities merging face particular problems, not only from the natural concerns of staff about their jobs post‐merger, but also because the law which protects employees when organisations merge is not clear. The application of the relevant legal principles may be particularly uncertain in the context of mergers between charities due to the variety in the legal forms of the merger, and in the employment practices adopted by charities. Illustrates these concerns with an empirical study of a number of charity mergers.

Details

Employee Relations, vol. 23 no. 3
Type: Research Article
ISSN: 0142-5455

Keywords

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Article

Catriona Paisey and Nicholas J. Paisey

The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory accounting.

Abstract

Purpose

The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory accounting.

Design/methodology/approach

Many countries are facing a so‐called “pensions crisis” which is reflected in and arguably, to some extent at least, is precipitated by accounting. Occupational pensions in the UK are focused upon and their role in the pension crisis discussed. The enabling or emancipatory potential of the internet for accounting for occupational pension schemes is explored. The contents of the web sites of the 100 largest companies listed on the London Stock Exchange (FTSE 100) are examined in terms of the elements of an enabling accounting, as set out by Gallhofer and Haslam in 1997. Alternative forms of accounting for pensions, including accounts by trade unions and others, are also examined.

Findings

The full possibilities of the internet have not yet been mobilised in respect of accounting for occupational pension schemes and companies' actions appear to be driven by the hegemony of the market rather than a concern for the social wellbeing of pensioners. A number of inequalities are evident.

Research limitations/implications

The majority of UK employees have no occupational pension. The paper therefore only addresses one aspect of the pension crisis.

Practical implications

Suggests how corporate web sites could be improved through the provision of dedicated pensions sections and increased pensions' disclosures. Argues that alternative accounts provided by trade unions, organisations associated with the elderly and others are required to provide counter accounts. Calls for more education about the importance of saving from an early age.

Originality/value

Applies elements of an enabling accounting to a specific accounting problem, accounting for pensions.

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

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Book part

Catherine C. Eckel and Philip J. Grossman

An individual should be indifferent between a rebate subsidy of rate sr and a matching subsidy of rate sm=sr/(1-sr), and the total amount received by the charity should be…

Abstract

An individual should be indifferent between a rebate subsidy of rate sr and a matching subsidy of rate sm=sr/(1-sr), and the total amount received by the charity should be the same regardless of subsidy type. Recent laboratory and field experiments contradict these straightforward predictions of standard economic theory: subjects consistently make decisions that result in larger amounts going to the charity under a matching subsidy than under an equivalent rebate subsidy. This paper tests whether this result is due to rebate-aversion – a preference by donors for a match over a rebate subsidy. Consistent with theory, we find no significant preference for one or the other subsidy scheme. However, we do find that, as in previous studies, participants selecting the matching subsidy made decisions that resulted in approximately twice the donations of participants selecting the rebate subsidy donated.

Details

Experiments Investigating Fundraising and Charitable Contributors
Type: Book
ISBN: 978-0-76231-301-3

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Article

Erik Sandberg, Rudrajeet Pal and Jukka Hemilä

The purpose of this paper is to explore the processes of value creation and appropriation among companies in a reverse clothing supply chain.

Abstract

Purpose

The purpose of this paper is to explore the processes of value creation and appropriation among companies in a reverse clothing supply chain.

Design/methodology/approach

This research is based on an inductive case study approach at fashion retailers, charity organisations, commercial recyclers, and specialised sorting companies involved in take-back schemes for used clothes in the reverse clothing supply chain.

Findings

Value creation and appropriation processes are illustrated for different members of the reverse clothing supply chain. Results of different types of value and value co-creation explain the relatively high degree of collaboration among members in the “beginning” of the reverse supply chain. Here, collaboration outmanoeuvres the traditional value appropriation mechanism of price negotiation.

Research limitations/implications

This research does not cover all tiers in this global industry, and practices among different regions may hamper the generalisability of the findings presented.

Practical implications

This research allows a comprehensive picture of the members in the reverse clothing supply chain and outlines some of the major processes involved, decisive for value creation, and appropriation.

Originality/value

The research draws upon the value concept and combines processes of value creation and appropriation in one, single empirical study. By doing that, the research disseminates the reverse clothing supply chain in a new way and facilitates improved understanding of the structure and rationales for members taking part in it.

Details

The International Journal of Logistics Management, vol. 29 no. 1
Type: Research Article
ISSN: 0957-4093

Keywords

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Book part

Melissa S. Baucus and Philip L. Cochran

Investigate how leaders of illegal organizations build and maintain positive reputations and how the deaths of these firms impact groups of external stakeholders.

Abstract

Purpose

Investigate how leaders of illegal organizations build and maintain positive reputations and how the deaths of these firms impact groups of external stakeholders.

Methodology/approach

We conduct a forensic analysis of nine firms in eight different countries by leaders who appeared to be highly successful corporate citizens but who turned out to be operating illegal Ponzi ventures.

Findings

These illegal firms built positive reputations by engaging in activities that enhanced perceptions of their firms’ perceived quality, gaining certifications and approvals from influential external individuals/organizations, engaging in philanthropic activities, and affiliating with high-status actors. Death of these nine firms had profoundly impacted external stakeholders resulting in investor devastation, a toxic environment of mistrust, damage to reputations of anyone affiliated with these illegal firms, and a major earthshake to the philanthropic community.

Research limitations/implications

Extends Rindova et al.’s (2005) research on how leaders use signals of quality and prominence to build reputations in the context of illegal organizations. Philanthropic activities are added as a reputation-building mechanism used by illegal organizations. The results draw attention to the need to examine how the death of illegal organizations affects a variety of external stakeholders, both individuals and organizations.

Practical implications

Leaders of illegal firms can be quite successful in building positive reputations and this success exacerbates the negative consequences that occur when the firms collapse.

Originality/value

Provides a qualitative study of reputation building and the extensive impact on stakeholders of the dissolution of illegal ventures.

Details

Dead Firms: Causes and Effects of Cross-border Corporate Insolvency
Type: Book
ISBN: 978-1-78635-313-9

Keywords

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Article

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous…

Abstract

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis rather than as a monthly routine affair.

Details

Managerial Law, vol. 18 no. 1
Type: Research Article
ISSN: 0309-0558

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