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Article
Publication date: 20 September 2023

Ikenna Elias Asogwa, Maria Estela Varua, Rina Datt and Peter Humphreys

The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers…

Abstract

Purpose

The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers to enhance accountability and the effectiveness with which aid services are delivered. Specifically, demand-side (downward) accountability and the implications of an accountability system that is predominantly supply-side (upward) focused are explored.

Design/methodology/approach

This study draws on evidence gathered from 25 in-depth interviews with representatives of leading NGOs in Nigeria to explore and uncover the nature of stakeholder engagement and accountability processes in their respective organisations. This study shows prospects for entrenching organisational reform that balances power and influence that benefits the less economically powerful demand side of the stakeholders. A relevant aspect of stakeholder theory was used to frame the analysis.

Findings

The study reveals an overlay of a blanket engagement system and a seeming reluctance of NGOs to disclose critical information to the demand-side stakeholders (DSS), and suggests ways to meet sustainability demands and address the militating concerns. A perceived lack of understanding and prospects or outcomes of demand-side accountability are central to this; however, engagement outcomes that account for impact rather than output are explored and reported. The findings suggest that proper accountability involves adequate stakeholder engagement which is a prerequisite and paramount for sustainability.

Research limitations/implications

This study primarily delineates NGO managers’ views on NGO engagement and accountability dynamics. Future research may explore the perspectives of downward stakeholders themselves. The study highlights the concern for NGOs to maintain a defined stakeholder engagement process that resists external forces that may impact on their operations and derail their mission, resulting in duplication of services.

Practical implications

The study shows the implications of donors’ influence on accountability practices which can be improved by re-structuring supply-side stakeholders to significantly include DSS accountability requirements in the key performance indicators of NGOs in developing countries. The authors present a nuanced perspective to aid delivery and access that ensures improved services and more effective, impactful and sustainable aid which is of practical relevance to NGOs and their accountability mechanism.

Originality/value

This study deepens the understanding of the dynamics of stakeholder engagement and accountability processes and shows that the most effective way to deploy aid funds to meet sustainability goals is to draw on the experiences and local knowledge of the DSS. This would require an effective and results-driven dialogue among all the stakeholders involved. The proposed engagement and management framework contribute to theory and practice by fostering multi-stakeholder cooperation, DSS accountability and the advancement of sustainable development

Details

Meditari Accountancy Research, vol. 32 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 6 October 2023

Renata Konrad, Solomiya Sorokotyaha and Daniel Walker

Conflict and violence are the main drivers of globally escalating humanitarian needs. Local grassroots initiatives are pivotal in distributing humanitarian supplies in the acute…

Abstract

Purpose

Conflict and violence are the main drivers of globally escalating humanitarian needs. Local grassroots initiatives are pivotal in distributing humanitarian supplies in the acute response phase until more established humanitarian aid organizations can enter. Nevertheless, scant research exists regarding the role of grassroots associations in providing humanitarian assistance during a military conflict. The purpose of this paper is to understand the role of grassroots associations and identify important themes for effective operations.

Design/methodology/approach

This paper adopts a case-study approach of three Ukrainian grassroots associations that began operating in the immediate days of the full-scale invasion of Ukraine. The findings are based on analyzing primary sources, including interviews with Ukrainian volunteers, and are supported by secondary sources.

Findings

Grassroots associations have local contacts and a contextual understanding of population needs and can respond more rapidly and effectively than large intergovernmental agencies. Four critical themes regarding the operations of grassroots associations emerged: information management, inventory management, coordination and performance measurement. Grassroots humanitarian response operations during conflict are challenged by personal security risks, the unpredictability of unsolicited supplies, emerging volunteer roles, dynamic transportation routes and shifting demands.

Originality/value

Grassroots responses are central to humanitarian responses during the acute phase of a military conflict. By examining the operations of grassroots associations in the early months of the 2022 war in Ukraine, the authors provide a unique perspective on humanitarian logistics. Nonetheless, more inclusive models of humanitarian responses are needed to harness the capacities and resilience of grassroots operations in practice.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 14 no. 2
Type: Research Article
ISSN: 2042-6747

Keywords

Article
Publication date: 22 July 2022

Canh Thi Nguyen, Thanh Quang Ngo and Quan Hong Nguyen

The paper aims to assess the impact of weather-induced shocks on household food consumption in the rural Vietnamese Mekong Delta (VMD) through the case of Long An province and…

Abstract

Purpose

The paper aims to assess the impact of weather-induced shocks on household food consumption in the rural Vietnamese Mekong Delta (VMD) through the case of Long An province and evaluate the effectiveness of widely used coping strategies in mitigating weather-related shock impacts.

Design/methodology/approach

The system generalized method of moments (GMM) estimation method is applied to explore information on shock incidence, recovery, and time occurrences. The paper uses a sample of 272 repeated farming households from 5-wave survey data from 2008 to 2016, resulting in 1,360 observations.

Findings

The paper confirms the robust negative effect of a natural shock on food consumption. Additionally, using savings proves to be the most potent measure to smooth food consumption. Other favorable coping strategies are “getting assistance from relatives, friends” or “getting assistance from the Government, and non-government organizations (NGOs).” The mitigating effects are also traced in the current analysis.

Research limitations/implications

Using caution when generalizing the results from Long An to the whole VMD is reasonable. The rather limited observations of coping strategies do not allow the authors to analyze any specific strategy.

Originality/value

The proposed approach employs the GMM technique and controls for endogenous coping strategies and thus provides accurate estimates of the effects of weather-related shocks and the mitigation effectiveness in the rural VMD.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 14 no. 2
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 16 February 2024

Leila Namdarian and Hamid Reza Khedmatgozar

This study aims to elucidate institutional analysis as an effective approach to investigating and designing the multilevel policymaking system of online social networks (OSN) for…

Abstract

Purpose

This study aims to elucidate institutional analysis as an effective approach to investigating and designing the multilevel policymaking system of online social networks (OSN) for achieving a participatory model.

Design/methodology/approach

The institutional mapping approach has been used to analyze Iran’s OSN multilevel policymaking system. A combination of two matrices, including institutions-institutions and institutions-functions, was used to perform the institutional mapping. Two main steps were taken to draw the mentioned matrices. First, a review of related studies in Iran’s OSN policymaking system was conducted and the policy functions mentioned in these studies were identified and categorized using the meta-synthesis. Second, based on analyzing two policy documents of Iran’s OSN, institutions and their interactions were identified and policy functions were allocated to institutions.

Findings

Based on the results, the most important policy functions in the current OSN policymaking system in Iran are support, regulatory, monitoring and evaluation, business environment development, culture building and promotion, organizing licenses and permissions, policymaking and legislation. Also, the results show that there are shortcomings in this system, some of the most important of which are lack of transparency in regulatory, little work in culture building and promotion, neglect of the training of specialized human resources and research and development, slow development of the business environment and neglecting the role of nongovernmental organizations in policymaking.

Originality/value

By examining and analyzing how different institutions operate within a multilevel policymaking system, the policymaking process and its overall effectiveness can be enhanced. This analysis helps identify any inconsistencies, overlaps or conflicts in the roles and policies of these institutions, leading to a better understanding of how a multilevel policymaking system is organized.

Details

Digital Policy, Regulation and Governance, vol. 26 no. 3
Type: Research Article
ISSN: 2398-5038

Keywords

Article
Publication date: 16 April 2024

Sulaiman Aliyu

This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of…

Abstract

Purpose

This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of inconsistencies and ambiguities in assurance processes, this paper examines how legitimacy is attained and maintained at different stages of SRA.

Design/methodology/approach

Evidence collected from 23 semi-structured interviews with assurance providers (APs), consultants, professionals and non-governmental organisations (NGOs) (non-APs) was used to conduct a thematic analysis from the perspectives of interviewees.

Findings

APs and non-APs are united in recognising the value of SRA, although, perspectives on transparency between the two groups differ. Experience and industry knowledge are essential to SRA delivery with non-APs preferring accounting APs. Nevertheless, non-APs are concerned about the role of companies in deciding assurance scope, as it can affect scrutiny. APs favour data accuracy (as opposed to data relevance) assurance due to team dynamics and internal review influences, with the latter also restricting assurance innovation. APs are interested in accessing better evidence and stakeholder engagement evaluations. Providing advisory services was not rejected by all APs. The perspectives of APs and non-APs demonstrate how progress in SRA has gained pragmatic legitimacy with noticeable gaps that serve to undermine attainment of moral legitimacy.

Research limitations/implications

SRA is a developing practice that will adopt changes as it continues to mature; some of these changes could impact findings in this research. General perspectives on SRA were sought from interviewees, this affected the ability for an in-depth focus on any of the range of interesting SRA issues that arose over the course of the research. Interviews were conducted with relevant parties in the SRA space that operate in the UK. Perspectives from parties outside the UK were not solicited.

Practical implications

Companies make an important decision to commission SRA. Findings in this research have highlighted specific non-APs issues of concern that can be useful in structuring operations and reporting regimes to facilitate assurance procedures. The findings will also be helpful to APs as they can direct more emphasis on stakeholder concerns towards demonstrating greater stakeholder accountability. Regulatory and standard setters can enact appropriate policies that can potentially drive the practice forward for assessment of cognitive legitimacy.

Social implications

The findings provide relevant account of stakeholder voices on the quality of corporate disclosures that has a direct effect on the wellbeing of communities and sustainability of societies. Collective stakeholder input on expectations can shape sustainability discourse.

Originality/value

This research demonstrates the applicability of financial audit quality indicators in SRA processes, extends the debate around the effectiveness of new audit fields and highlights the challenges of maintaining legitimacy with different audiences.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 13 February 2023

Adam Salifu and Abass Umar Abdul-Karim

While the causes and effects of begging are well known, solutions on how to eradicate begging are still elusive in many parts of the developing world. The purpose of this study is…

Abstract

Purpose

While the causes and effects of begging are well known, solutions on how to eradicate begging are still elusive in many parts of the developing world. The purpose of this study is to examine the different ways through which community leaders at the local level can contribute to the eradication of begging in one of Ghana’s most densely populated suburbs in the city of Accra.

Design/methodology/approach

This study was undertaken using the qualitative approach, and primary data was collected through interviews, participants observation and focus group discussions with beggars, community leaders and officials of non-governmental organisations at Nima, a suburb of Accra.

Findings

Begging in the suburb of Nima is increasingly becoming a business venture. It is no more an activity that is the preserve of only the weak, the poor, the elderly, the physically challenged, the needy and the marginalised in society. This paper argues that the eradication of begging requires multiple approaches and that community-based leaders must play a central role. This paper identified the provision of alternative sources of livelihood, the naming, shaming and condemnation of unjustified begging in the community, strict boarder control, returning foreign beggars to their home countries, the formulation and enforcement of community anti-begging by-laws and regular sensitisation programs on begging as crucial in reducing or eliminating begging.

Research limitations/implications

While focusing on one Muslim-dominated suburb in Accra ensures a detailed discussion of strategies of eliminating begging from a cultural and religious perspective, the findings of this study may not be applicable to non-Islamic settings and communities where cultural or religious leadership structures do not exist.

Practical implications

This study has demonstrated that the eradication of begging in society cannot have one-size-fit all solution. This paper shows that in societies where cultural and religious leadership structures exist, they must play important roles in the design and implementation of strategies that seek to reduce or eliminate religious begging in society. This implies that formal government agencies and their associated laws alone will not be enough to eradicate or reduce begging under such contexts.

Originality/value

Measures to eradicate begging have often ignored the role of community leaders. This paper contributes to our understanding on this by specifically examining the phenomenon of begging at the micro level and exploring the different ways community leaders can contribute to the eradication of begging in society.

Details

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

Keywords

Article
Publication date: 12 February 2024

Zeeshan Mahmood, Zlatinka N. Blaber and Majid Khan

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Abstract

Purpose

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Design/methodology/approach

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

Findings

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

Practical implications

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Social implications

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Originality/value

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 29 February 2024

Rosemarie Santa González, Marilène Cherkesly, Teodor Gabriel Crainic and Marie-Eve Rancourt

This study aims to deepen the understanding of the challenges and implications entailed by deploying mobile clinics in conflict zones to reach populations affected by violence and…

Abstract

Purpose

This study aims to deepen the understanding of the challenges and implications entailed by deploying mobile clinics in conflict zones to reach populations affected by violence and cut off from health-care services.

Design/methodology/approach

This research combines an integrated literature review and an instrumental case study. The literature review comprises two targeted reviews to provide insights: one on conflict zones and one on mobile clinics. The case study describes the process and challenges faced throughout a mobile clinic deployment during and after the Iraq War. The data was gathered using mixed methods over a two-year period (2017–2018).

Findings

Armed conflicts directly impact the populations’ health and access to health care. Mobile clinic deployments are often used and recommended to provide health-care access to vulnerable populations cut off from health-care services. However, there is a dearth of peer-reviewed literature documenting decision support tools for mobile clinic deployments.

Originality/value

This study highlights the gaps in the literature and provides direction for future research to support the development of valuable insights and decision support tools for practitioners.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 14 no. 2
Type: Research Article
ISSN: 2042-6747

Keywords

Article
Publication date: 29 November 2023

Soumya G. Rajan

Corporate social responsibility (CSR) was mandated and institutionalised in India through the Companies Act (2013), a decade ago. It is critical to understand the priorities of…

Abstract

Purpose

Corporate social responsibility (CSR) was mandated and institutionalised in India through the Companies Act (2013), a decade ago. It is critical to understand the priorities of the models used by the companies to effectuate their CSR policy. This paper aims to understand the skewing of interest towards Education and Health interventions. The paper then proposes a framework to cross-level and effectuate CSR programme implementation.

Design/methodology/approach

The qualitative study conducted in-depth interviews of the stakeholders from the CSR environment. The findings are used to derive a model to effectuate CSR in India.

Findings

The findings may be divided into two sub-themes – (a) observations from the field study and (b) integrated solution ecosystem (ISE) framework. The qualitative study and the insights form the first component. The proposed framework which can enhance the efficiency of CSR practices may be found in the second sub-theme.

Research limitations/implications

Operationalisation of the proposed model, if adopted would require integrated efforts from multiple functional departments which could lead to an extended timeframe for implementation. This may eventually lead to a need to revise the model in the making. The research could also include perspectives from governmental stakeholders which is missing here.

Practical implications

The emerging model can present an opportunity for corporates and policymakers to revisit the CSR structure and frameworks. It can also be used to evaluate and audit the CSR practices of companies.

Social implications

The ISE posits a bunch of actionable themes which can deliver an impactful transition from the existing approach to CSR to a more far reaching one. While the ground rules are revisited, the approach also allows a critical departure from a corporate-driven model of engagement with the community. The modifications or corrections in this model would also mean a more inclusive layering of developmental interventions. The diversity which could potentially be brought in to designing interventions can be another key impact.

Originality/value

This paper presents insights for some of the pivotal stakeholders of CSR in countries like India. It presents a possible model of effective and optimal utilisation of CSR spending.

Open Access
Article
Publication date: 5 February 2024

Ariadna H. Ochnio

Recent developments in the EU’s anti-corruption strategy have brought the EU closer to meeting the UNCAC’s objectives, i.e. the Proposal for a Directive on combating corruption…

Abstract

Purpose

Recent developments in the EU’s anti-corruption strategy have brought the EU closer to meeting the UNCAC’s objectives, i.e. the Proposal for a Directive on combating corruption (2023) and the Proposal for a Directive on Asset Recovery and Confiscation (2022). This paper aims to discuss these developments from the perspective of the UNCAC, to identify missing elements in the EU’s asset recovery mechanisms.

Design/methodology/approach

Critical approach towards EU anti-corruption policy (discussing the problems and solutions). Review of EU developments in asset recovery law.

Findings

There is a political will on the part of the EU to fight corruption through the rules enshrined in the UNCAC. However, improving EU law by introducing a new type of confiscation of unexplained wealth and criminalising illicit enrichment, without establishing convergent rules for the return of corrupt assets from EU territory to the countries of origin, cannot be seen as sufficient action to achieve the UNCAC’s objectives. In modelling mechanisms of the return of assets, the EU should search for solutions to overcome the difficulties resulting from the ordre public clause remaining a significant factor conditioning mutual legal assistance.

Originality/value

This paper discusses the possible input of the EU, as a non-State Party to the UNCAC, to advance implementing the UNCAC solutions on asset recovery by establishing convergent rules for the return of corrupt assets from EU territory to countries of origin.

Details

Journal of Money Laundering Control, vol. 27 no. 7
Type: Research Article
ISSN: 1368-5201

Keywords

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