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This paper aims to explore how accountability to members is practised within credit unions. In particular, this study examines formal and informal practices and underlying approaches regarding accountability to members.

Adopting a case study approach, this study explores accountability within two credit unions in the lightly-regulated context of Indonesia through focus group discussions with credit union practitioners and documentary analysis.

Findings reveal both credit unions prioritised accountability to members for financial and social performance, underpinned by a socialising, relational approach and driven by a strong sense of social mission. Various mechanisms were adopted to directly address accountability to and empowerment of members, facilitating their participation and education. Further, several mechanisms of and approaches to accountability to other stakeholders indirectly enhanced the credit unions’ accountability to members.

This study highlights the interrelated nature of credit unions’ accountability mechanisms to members. Further, empowerment through participation, education and small business development, suggests valuable investment in members’ social, intellectual and financial capital.

This study examines the socialising nature of accountability to credit union members and other stakeholders to support members’ interests, providing insights into how third sector organisations more broadly might enhance accountability to those the organisation seeks to serve.

Informed by the critical perspective of dialogic accounting theory, the purpose of this paper is to explore the use of evaluation as a means of enhancing accountability to beneficiaries within nonprofit organisations (NPOs). As a stakeholder group frequently marginalised by traditional accounting practices, the participation of beneficiaries within a NPO’s accountability structure is presented as a means of increasing social justice.

The research design used case studies involving two NPOs, examining documents and conducting interviews across three stakeholder groups, within each organisation.

Findings reveal that when viewed on beneficiaries’ terms, accountability to beneficiaries, through participative evaluation, needs to consider the particular timeframe of beneficiary engagement within each organisation. This temporal element positions downwards accountability to beneficiaries within NPOs as multi-modal.

The research poses a limit to statistical generalisability outside of the specific research context. However, the research prioritises theoretical generalisation to social forms and meanings, and as such provides insights for literature.

In acknowledging that beneficiaries have accountability needs dependent upon their timeframe of participation, NPOs can better target their downwards accountability structures. This research also has practical implications in its attempt to action two of the United Nation’s Sustainable Development Goals.

This paper makes a contribution to the limited research into nonprofit accountability towards beneficiaries. Dialogic accounting theory is enacted to explore how accountability can be practised on beneficiaries’ terms.

This paper aims to explore social enterprise accountability with respect to their dual social and financial objectives. Drawing on theories of accountability, stakeholders and institutional logics, this paper examines to whom and how social enterprises are accountable, focusing on the potential differences in accountability where social enterprises have a dominant versus a diversified commercial customer base.

Case studies on four work integrated social enterprises are analysed. Primary data include interviews with general managers of each social enterprise. Secondary data include social media, websites and internal and external reports.

Findings reveal accountability is largely influenced by dominant stakeholders (dominant commercial customers and parent organisations). Further, a connection between to whom and how social enterprises are accountable was noted, with formal accountability directed to the main stakeholders of the social enterprises, while less formal types of accountability were directed to less powerful stakeholders.

The integrated nature of the social enterprises facilitated complementarity rather than conflict among their commercial and social logics. While formal accountability was directed to those with power, expectations of these stakeholders ensured social and commercial logics were balanced, highlighting the importance of powerful stakeholders supporting both logics for social enterprises to effectively manage their hybridity. Conclusions consider the importance of social enterprises’ reporting practices.

The purpose of this chapter is to analyse the deviant behaviour of individuals in organisations. Deviants are those who depart from organisational norms. A typology of perceived deviant behaviour is developed from the deviance literature, and subsequently tested.

Star Trek: Into Darkness text is qualitatively analysed as a data source. Three different character arcs are analysed in relation to organisational deviance. Starfleet is the specific, fictional, organisational context.

We found that the typology of deviance is conceptually robust, and facilitates categorisation of different types of deviant behaviour, over time.

Deviance is socially ascribed; so better categorisation of such behaviour improves our understanding of how specific behaviour might deviate from organisational norms, and how different behaviours can mean individuals can be viewed positively or negatively over time.

Further research might determine management responses to the different forms of deviance, and unpack the processes where individuals eschew ‘averageness’ and become deviants.

The typology advanced has descriptive validity to describe deviant behaviour.

Social institutions such as organisations ascribe individual deviants, both negatively and positively.

This chapter extends our understanding of positive and negative deviance in organisations by developing a new typology of deviant behaviour. This typology has descriptive validity in understanding deviant behaviour. Our understanding of both positive and negative deviance in organisational contexts is enhanced, as well as the utility of science fiction literature in ethical analysis.

Recent studies in education attempt to ‘criminologise’ some of the current practices and policies of higher education institutions – that is, to deconstruct certain philosophies and practices which may be discriminatory, offensive, and biased to certain social groups. Recent theoretical frameworks problematize current higher education policies, many of which are taken for granted. This paper adopts a critical perspective, shedding light on some practices as they occur in higher educational institutions, by human and non-human agencies. The study applies a ‘detective’ approach examining some problematic uses of technology a higher education institution. In this proposed approach, researchers play the role of ‘detectives’, investigating possible breaches of good practice (possibly discriminatory) committed by higher education actors (referred hereafter as ‘defendants’). Most of these offences are committed through the use of educational and institutional technologies. The purpose of this theoretical approach is to empower alienated social groups against such practices by identifying ‘defendants’ and the implications of their acts. The study uses empirical data from interviews, visits, and observations to explain the ways in which defendants respond to the accusations levelled against them by other users of educational technologies. The investigation revealed that technology was used, among many other functions, to manoeuvre around the legal and ethical system serving the interests of some stakeholders. Then, the study categorises these manoeuvres, explaining the legal implications of each category, and recommending consideration of important academic and institutional issues.

The purpose of this paper is to investigate what factors can affect people’s continuous watching and consumption intentions in live streaming.

This research conducted a mixed-methods study. The semi-structured interview was deployed to develop a research model and a live streaming typology. A survey was then used for quantitative assessment of the research model. Survey data were analyzed using partial least squares-structural equation modeling.

The results suggest that sex and humor appeals, social status display and interactivity play considerable roles in the viewer’s behavioral intentions in live streaming and their effects vary across different live streaming types.

This research is conducted in the Chinese context. Future research can test the research model in other cultural contexts. This study can also be extended by incorporating the roles of viewer gender and price sensitivity in the future.

This study provides managerial insights into how live streaming platforms and streamers can improve their popularity and profitability.

The paper introduces a novel form of social media and a new business model. It illustrates what will affect people’s behavioral intentions in such a new context.

Governments worldwide seek to optimize value in public project bids. Social procurement (SP) has become a global tool for achieving project goals. The purpose of this study is to assess the understanding of SP among contractors and identify its drivers to optimize the value associated with public projects.

A total of 15 major contractors were interviewed to obtain their views on SP, appreciate their current practices and identify the main drivers of SP in projects. A semistructured interview was used to gather relevant data. Neo-institutional theory is the lens of the study used to provide the focus of the research. The collected data were analyzed using the thematic data analysis technique.

The study found that SP is understood as corporate social responsibility and is not handled in a structured manner guided by policies or clearly defined procedures. Additionally, research has shown that compliance requirements, rather than value and goodwill, are the main inspiration for SP practices.

The study’s limitation is the fact that it was conducted in the context of Botswana and only used the interview technique as the solo data collection method. The other limitation is the lack of empirical literature on SP concerning the lack of SP policy in Botswana.

This study raises awareness of the concept of SP among contractors in Botswana and eases its implementation within the industry.