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Article
Publication date: 29 March 2021

Antonius Sumarwan, Belinda Luke and Craig Furneaux

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…

Abstract

Purpose

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.

Design/methodology/approach

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

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.

Research limitations/implications

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.

Originality/value

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.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 22 October 2019

Kylie L. Kingston, Craig Furneaux, Laura de Zwaan and Lyn Alderman

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…

Abstract

Purpose

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.

Design/methodology/approach

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

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Originality/value

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.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 19 March 2018

Astrid Bradford, Belinda Luke and Craig Furneaux

This paper aims to explore social enterprise accountability with respect to their dual social and financial objectives. Drawing on theories of accountability, stakeholders…

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Abstract

Purpose

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.

Design/methodology/approach

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

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.

Originality/value

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.

Details

Social Enterprise Journal, vol. 14 no. 2
Type: Research Article
ISSN: 1750-8614

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Book part
Publication date: 12 September 2014

Jonathan Furneaux and Craig Furneaux

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…

Abstract

Purpose

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.

Methodology/approach

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.

Findings

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

Research limitations/implications

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.

Practical implications

The typology advanced has descriptive validity to describe deviant behaviour.

Social implications

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

Originality/value

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.

Details

The Contribution of Fiction to Organizational Ethics
Type: Book
ISBN: 978-1-78350-949-2

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Abstract

Details

The Contribution of Fiction to Organizational Ethics
Type: Book
ISBN: 978-1-78350-949-2

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Book part
Publication date: 12 September 2014

Abstract

Details

The Contribution of Fiction to Organizational Ethics
Type: Book
ISBN: 978-1-78350-949-2

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Book part
Publication date: 12 September 2014

Abstract

Details

The Contribution of Fiction to Organizational Ethics
Type: Book
ISBN: 978-1-78350-949-2

Open Access
Article
Publication date: 1 January 2019

Ahmed Alhazmi

Recent studies in education attempt to ‘criminologise’ some of the current practices and policies of higher education institutions – that is, to deconstruct certain…

Abstract

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.

Details

Learning and Teaching in Higher Education: Gulf Perspectives, vol. 15 no. 2
Type: Research Article
ISSN: 2077-5504

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Article
Publication date: 9 July 2019

Fangfang Hou, Zhengzhi Guan, Boying Li and Alain Yee Loong Chong

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

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5117

Abstract

Purpose

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

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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

Originality/value

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.

Details

Internet Research, vol. 30 no. 1
Type: Research Article
ISSN: 1066-2243

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Article
Publication date: 1 September 1909

In the days of our childhood we were told that the process of picking tea in China involved a preliminary purificatory ritual on the part of the picker. Thus, he ate no…

Abstract

In the days of our childhood we were told that the process of picking tea in China involved a preliminary purificatory ritual on the part of the picker. Thus, he ate no fish, indulged in baths, and dressed himself in clean clothes as essential preliminaries before pursuing his occupation. This may have been true so far as the tea that was to be consumed by the Chinese went. So far as this country was concerned, it is on record that somewhere about the year of grace 1850 the ingenious Celestial was sending us consignments alleged to contain silkworm‐dung faced with tea‐dust and a little Prussian blue, sand, and gum, and so forth, a decoction of this being drunk by certain inhabitants of this happy land under the firm belief that they were partaking of the “cup that cheers but not inebriates.” Such frauds were possible, as at that time but little attention had been paid to the subject of food chemistry, and no attention at all to the kind of food that was being eaten by the people of London and elsewhere. The subject of food was chiefly dealt with from the point of view of the requirements of the inland revenue, and so long as the Government obtained the duty that was demanded, but little heed was paid to the quality of the product taxed. Very recently we have had arriving at the docks a carge of foods from Hankow, China, consisting largely of frozen pigs. We are assured that these redoubtable porkers have been fed on rice, and while alive have been carefully tended. It is not stated that they were fed from golden troughs, or that they were slaughtered by, say, members of the Chinese aristocracy, but it is stated and assumed that they are all that any self‐respecting Englishman can possibly desire. A point in their favour is also made of the cheapness of the pork yielded by them. At the present time our food is nothing if not cheap, and “cheap food” has become a party cry whose success depends on the obsession of the minds of a large number of ill‐informed persons with the idea that the only attribute of a food which is worthy of consideration is its cheapness. The fact that we are receiving foodstuffs of the nature of meat from China is one that demands special and more serious consideration from the authorities in view of its possible prejudicial influence on public health, and the important changes that may take place in the nature and origin of our meat supplies. The consignment in question consists of game of various kinds, eggs, ducks, and pork. About 4,600 frozen pig carcases were unloaded. It is asserted that the pigs were fed on rice, or at all events on clean food, and there seem no grounds for disbelieving the truth of this statement; but the increase in this trade which is looked for from those financially interested in it does not necessarily mean that the goodness of future consignments is assured. The fact that the trade may greatly develop makes it difficult to see how a proper supervision can be maintained over the Chinese farmers who will presumably furnish the material of future consignments. Inspection in China is, however, imperatively demanded in the interests of public health on this side. Only a small proportion of the consignment we refer to has been put on the market up to the present, and this was subjected to a very careful and thorough inspection at this end before it was put on the market. The process of inspecting every carcase that may be landed is one that from the mere amount of time and labour involved presents serious difficulties, and the thawing process necessarily leads to a certain amount of deterioration. But if the trade in Chinese pork increases, and the resources of China to supply pigs to the world's markets are practically illimitable, we do not see how it will be possible to adequately inspect every consignment that comes across, while on the other hand no country requires more careful looking after than China in this respect. Inspection on the other side must apparently be left in the hands of the exporters, a most undesirable course to adopt, and one that should therefore not be encouraged. It need hardly be pointed out that the Chinese authorities can or will do nothing in the matter. For a system of inspection to be thorough and adequate, and such inspection is absolutely necessary in this case, it is needful to have inspectors who are experts at their work, capable of exercising independent judgment, and who are above suspicion. It is hopeless to expect to find such people among the ranks of the ordinary Chinese. The farmers whose stock and premises are to be inspected must also be people with some elementary notions of what is required of them. It need hardly he pointed out that no such state of affairs exists in China, and indeed, under present circumstances, is unthinkable, nor is it right that we in this country should run risks while a system of adequate inspection is worked out; in other words, that we should educate the Chinese farmer for his own benefit while running risks ourselves. It is stated that the stockyards and plant are well adapted for the work they have to do, and this we readily believe, but in an Oriental country in which there are no such things as health laws in existence, and where each man in this respect may do very much as seems right in his own eyes, the fact that we are obtaining from it an important article of food wherewith to feed large numbers of our poorer population is not one that can be viewed without serious apprehension as to the possible consequences. Stress has been laid on the fact that the pork is cheap, and that when an adequate system of inspection has been devised, the complete thawing out of the consignment will be no longer necessary and that Chinese pork will rank with the meat supplies that we obtain from the colonies. We have heard of the Greek Kalends, and it is possible that by the time they arrive the Chinese pig breeder and coolie will be a sufficiently cleanly person to be trusted with matters of this sort, but until that time does arrive we most strongly dissent from any line of action that would tend to shift any responsibility on to his shoulders. The pig is a dirty feeder, and the Chinese variety of the genus sus has the fullest opportunity for indulging his propensities for filth. He is also an animal peculiarly liable to various forms of disease of which swine fever is not the least objectionable. The care that is taken by the local authorities in this country regarding swine is sufficient evidence of this. But to make the British farmer conform to certain regulations while permitting pigs to be imported from China where no such regulations, or indeed, any at all, are enforced, seems to us to be the limit of hardship and absurdity. Sir PATRICK MANSON in the year 1881, at the request of the Chinese Government, made a careful examination of the bazaar pigs in Amoy. As a result of this examination he came to the conclusion that the flesh of such pigs was not sufficiently healthy to allow of its being safely eaten by Europeans at least. Though the proportion of pigs affected by Trichina spiralis was about 1 per cent., his conclusion was that with pork “cooked as the natives cook it, there can be little danger, but a roast leg of pork cooked in foreign style would certainly be a most dangerous dish.” The method adopted by natives was to cut the pork into small pieces and very thoroughly cook it. These were bazaar pigs, and of Amoy, which is far south of Hankow, but the bazaar pig in Hankow is probably not very different to his southern brother, and the conditions now in China are probably not much altered for the better since 1881. The pigs for the English market must be obtained from native breeders, and unless these breeders exercise unusual care in the feeding and housing of their stock, it is unlikely that any somewhat perfunctory system of inspection will do much towards‐mitigating the danger arising from The consumption of their pork It may be remarked that no people are more conservative than the Chinese, and to expect a Chinese peasant to radically alter his method of treating his stock, for reasons that he is entirely unable to appreciate, because there happens to be a market in England for the pork is really expecting too much. Nor does it seem that a consular invoice would be any real remedy. The time for insisting on consular invoices would probably be at the end of another series of “revelations,” and moreover, to attempt to make a consul professionally responsible for the soundness of large quantities of such pork, would be to impose a strange burden upon him.

Details

British Food Journal, vol. 11 no. 9
Type: Research Article
ISSN: 0007-070X

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