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Article
Publication date: 19 June 2017

Chris Cowton

The purpose of this poem is to allow the reader to contemplate the substitution and to decide whether it works.

Abstract

Purpose

The purpose of this poem is to allow the reader to contemplate the substitution and to decide whether it works.

Design/methodology/approach

A short “poem” based on the idea of replacing “love” with “profit” in St Paul’s famous passage in 1 Corinthians 13, and often read at weddings. The word “charity” would appear instead of “love” if the old King James Version of the Bible were used instead.

Findings

An inference might be drawn that love is better than profit.

Originality/value

The poem encourages a comparison between profit and love.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 28 May 2019

Chris Cowton

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 March 2006

Yared Edery

To show how social enterprises can take advantage of the growing ethical awareness of financial institutions to finance their work whilst remaining true to their social principles.

Abstract

Purpose

To show how social enterprises can take advantage of the growing ethical awareness of financial institutions to finance their work whilst remaining true to their social principles.

Design/methodology/approach

The concept of financial intermediation and the growing ethical dimension of financial institutions are discussed to examine the evolving role of ethics within financial intermediation and the opportunities these offer to social enterprises which have hitherto been wary of such finance on principle. Focuses on the fact that many depositors and investors are willing to sacrifice financial return for social results. Reports results of the study, which literature searches and other methods and presents information based on case studies of eight financial intermediaries that provide services to social enterprises and have a strong concern for ethics.

Findings

The case studies comprise: Aston Reinvestment Trust (ART), an industrial and provident society; Charity Bank, an FSA regulated bank with a national lending scale; Derby Loans, an industrial and provident society (IPS) and a community development finance institution (CDFI); The Ecology Building Society (EBS), an FSA‐regulated building society with a national lending scale; Industrial Common Ownership Finance (ICOF), a public company limited by guarantee with a national lending scale; London Rebuilding Society (LRS), an IPS with a local lending scale, with borrowers having to be located in London; Triodos Bank, a regulated bank with a national lending scale; and Ulster Community Investment Trust (UCIT), an IPS with a local lending scale limited to specified geographical areas. Concludes that several financial intermediaries now exist that are willing to provide short and long term finance to social enterprises.

Originality/value

Provides valuable information and encouragement for social enterprises seeking finance for their activities.

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Article
Publication date: 6 November 2017

Richard Slack

This tribute is in memory of Professor David Campbell, who sadly died in June 2017. David was an influential and inspirational global researcher in accounting. This…

Abstract

Purpose

This tribute is in memory of Professor David Campbell, who sadly died in June 2017. David was an influential and inspirational global researcher in accounting. This tribute summarises his significant contribution to the discipline as well as providing insights into his career at Northumbria and Newcastle Universities.

Design/methodology/approach

The tribute provides a review of David’s research and his key publications in accounting. Specifically, his invaluable contribution to social and environmental accounting disclosure and related corporate accountability is highlighted.

Findings

David was a hugely popular personality in the accounting research discipline and he will be missed by colleagues and friends across the world. His insightful research, thinking and engaging personality led to enduring friendships and significant collaborative research publications. David was a great supporter of international conferences at which he actively encouraged and nurtured research by others around him.

Research limitations/implications

David leaves a legacy of influential publications in accounting that have shaped the discipline and have helped develop solid foundations for rigorous future research in the area.

Practical implications

David’s research had significant practical implications with regard to the usefulness of voluntary accounting disclosure narrative to stakeholders. As well as highlighting the policy implications in relation to corporate disclosure, his work contributed to the debate concerning the accountability and ethics of organisations. Beyond research, David was also influential in professional accounting education as ACCA chief examiner for “Governance, Risk and Ethics”, embedding these issues into the curriculum.

Social implications

The tribute highlights David’s global collaborative research friendships and their fruitful publications. He will be a huge loss to those people and others who knew him closely, as well as to the accounting community in general.

Originality/value

David enhanced the discipline as we know it and through his work will continue to shape the discipline in years to come. David had a love for research and for others whom he knew through it.

Details

Sustainability Accounting, Management and Policy Journal, vol. 8 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

Content available
Article
Publication date: 28 May 2019

Steve Evans

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 2
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 30 March 2010

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 23 no. 3
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 1 January 2008

Abstract

Details

Corporate Governance in Less Developed and Emerging Economies
Type: Book
ISBN: 978-1-84855-252-4

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Article
Publication date: 1 May 2006

Chris Low

This paper aims to assess the appropriateness of two contrasting models of governance to organisations within the social enterprise sector.

Abstract

Purpose

This paper aims to assess the appropriateness of two contrasting models of governance to organisations within the social enterprise sector.

Design/methodology/approach

In order to achieve this aim the paper draws on theories of for‐profit governance, particularly the stewardship model, and theories of non‐profit governance, particularly the democratic model. Theoretical insights from these literatures are then combined with the emerging literature on social enterprise.

Findings

Two propositions result from this which posit that social enterprise, despite being located within the non‐profit sector, may be more likely to exhibit for‐profit forms of governance.

Practical implications

Practitioners within social enterprises, and those operating in advisory roles to the sector, could benefit from the argument advanced in the paper in that it offers a potential governance solution to the distinctive management challenges being faced by social enterprises.

Originality/value

The paper contributes a framework for examining governance within social enterprises, and offers a guide for future research into social enterprise governance.

Details

International Journal of Social Economics, vol. 33 no. 5/6
Type: Research Article
ISSN: 0306-8293

Keywords

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Article
Publication date: 6 September 2013

Petra Bouvain, Chris Baumann and Erik Lundmark

This study compares the associations between Corporate Social Responsibility (CSR) and brand value in the financial services industry in East Asia and the USA.

Abstract

Purpose

This study compares the associations between Corporate Social Responsibility (CSR) and brand value in the financial services industry in East Asia and the USA.

Design/methodology/approach

A sample of 84 major banks in East Asia (China, Hong Kong, Japan, South Korea and Taiwan) and the USA is used to test the links between CSR and brand value using ANOVA and multiple regressions.

Findings

Brand value is positively related to CSR for the entire sample, but is associated with distinctively different CSR factors depending on the geographic markets. In Japan and South Korea brand value is associated with a bank's appreciation for its employees, while in China, brand value is linked to a focus on the community. East Asia's culture is rooted in Confucianism, a philosophy that emphasises caring for the “greater good” (i.e. for the community) and for one's subordinates. In contrast, Americans are more concerned with “green” issues, and subsequently caring for the environment is associated with brand value. In addition, corporate governance, or regulatory compliance, has a strong relationship with brand value for American banks.

Research limitations/implications

The study emphasises the complexity of global brand management given that eastern and western companies exhibit distinct patterns regarding brand value. Specifically, our study shows that the links between CSR and brand value vary substantially between different countries and regions.

Originality/value

This study investigates the association between CSR and brand value and establishes that different CSR aspects are linked to brand value for banks in East Asia and the USA. The study also establishes that CSR is not a universal concept, given that such distinct brand value‐CSR links have been found for the different geographic markets under investigation.

Details

International Journal of Bank Marketing, vol. 31 no. 6
Type: Research Article
ISSN: 0265-2323

Keywords

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Book part
Publication date: 6 October 2017

Howard Harris

Various achievements of Australia in the field of applied ethics from the 1980s to 2016 are outlined. The review covers academic scholarship, research and teaching; the…

Abstract

Various achievements of Australia in the field of applied ethics from the 1980s to 2016 are outlined. The review covers academic scholarship, research and teaching; the ethics of business and actions to build ethics into the structures of enterprises. This follows the 3-fold categorization developed by De George (2012). A brief account of the formation and history of the Australian Association for Professional and Applied Ethics is included, as is a selection of scandals involving Australian organisations. Australia is shown to have made a significant contribution to the academic discipline of applied ethics and to have been aware of its position, distant from the English-speaking West and in the midst of nations of the global south.

Details

Ethics in the Global South
Type: Book
ISBN: 978-1-78743-205-5

Keywords

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