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1 – 10 of 191
Article
Publication date: 29 April 2024

Waris Ali, J. George Frynas and Jeffrey Wilson

This research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level…

Abstract

Purpose

This research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level and quality) in low-income developing economies. Additionally, it examines the moderating effect of corporate profitability in the relationship between corporate–NGO collaborations and CSR disclosure.

Design/methodology/approach

This research uses multivariate regression analysis based on data collected from 201 non-financial firms listed on the Pakistan Stock Exchange (PSE).

Findings

The findings reveal that corporations with NGO partnerships are more likely to disclose CSR information and provide high-quality information regarding workers, the environment and community-related issues. Further, corporate profitability positively moderates the corporate–NGO collaborations and CSR disclosure relationship.

Research limitations/implications

Research limitations are presented in the conclusion section.

Practical implications

The findings underline the crucial significance of NGOs and their associated normative isomorphism logics for CSR disclosure in low-income countries with weak law enforcement and relatively ineffective state institutions, which were previously believed to lack such institutions.

Originality/value

While some research has suggested that companies in developing countries perceive significant pressure from NGOs to adopt social disclosure, no study has specifically explored how internally driven corporate–NGO collaboration (as opposed to external NGO activist pressures) promotes CSR disclosure specifically in developing economies.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

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

Article
Publication date: 24 October 2023

Umar Habibu Umar and Mamdouh Abdulaziz Saleh Al-Faryan

This study investigated how working capital management (WCM) influences the profitability of listed halal food and beverage companies.

Abstract

Purpose

This study investigated how working capital management (WCM) influences the profitability of listed halal food and beverage companies.

Design/methodology/approach

The study utilized a sample of 56 listed halal food and beverage companies operating in Indonesia, Malaysia, Saudi Arabia, Pakistan and the United Arab Emirates (UAE). Unbalanced panel data were generated from the Bloomberg database between 2008 and 2021. Besides, the study employed the two-step system generalized method of moments (GMM) technique for the estimation, which can address the models' endogeneity, heteroskedasticity and autocorrelation problems. Also, feasible generalized least square (FGLS) regression was applied to check the robustness of the results.

Findings

The study revealed that the cash conversion cycle (CCC) and accounts receivable period (ARP) significantly reduced firm profitability. Also, the inventory conversion period (ICP) significantly reduced return on assets (ROA) but insignificantly influenced return on equity (ROE). However, the results showed that the accounts payable period (APP) significantly increased firm profitability. These findings are robust to the results obtained by applying FGLS regression.

Research limitations/implications

The study utilized a sample of only the listed halal food and beverage firms that operate in Indonesia, Malaysia, Saudi Arabia, Pakistan and the United Arab Emirates (UAE).

Practical implications

The study suggests that the management of listed halal firms should adopt an aggressive policy in managing their working capital in order to enhance their financial performance. This could be attained by lowering CCC when ARP and ICP are reduced and APP is increased.

Originality/value

This study contributes to the literature by providing cross-country empirical evidence showing how working capital and its components affect the financial performance of firms that solely produce or buy and sell halal food and beverage products in five countries.

Open Access
Article
Publication date: 8 February 2024

Van Thien Ngo

This study aims to examine the perceptions of students about learning science and physics using the engineering design process (EDP).

Abstract

Purpose

This study aims to examine the perceptions of students about learning science and physics using the engineering design process (EDP).

Design/methodology/approach

The study employed a mixed-methods research design: The quantitative session features a pre–post-test control group study. In the qualitative aspect, the study conducted semistructured interviews for data collection. In the experimental group, the flipped classroom (FC) model and an instructional design are combined to design, develop and implement a physics course using the steps of the EDP, while the conventional method was applied to the control group. The respondents are students of the Department of Mechanical Engineering at Cao Thang Technical College in Vietnam for the academic year 2022–2023. The control and experimental groups are composed of 80 students each. An independent sample Mann–Whitney U test is applied to the quantitative data, while thematic analysis is employed for the qualitative data.

Findings

The results demonstrate a statistically significant difference between the experimental and control groups in terms of perceptions about learning science and physics using the EDP, which, when combined with a FC, enhances physics learning for engineering students.

Research limitations/implications

This study implemented the EDP in teaching physics to first-year engineering students in the Department of Mechanical Engineering using the combined FC and instructional design models. The results revealed that a difference exists in the perception of the students in terms of integrating the EDP into learning physics between the experimental and control groups. The experimental group, which underwent the EDP, obtained better results than did the control group, which used the conventional method. The results demonstrated that the EDP encouraged the students to explore and learn new content knowledge by selecting the appropriate solution to the problem. The EDP also helped them integrate new knowledge and engineering skills into mechanical engineering. This research also introduced a new perspective on physics teaching and learning using the EDP for engineering college students.

Practical implications

The research findings are important for teaching and learning physics using EDP in the context of engineering education. Thus, educators can integrate the teaching and learning of physics into the EDP to motivate and engage student learning.

Originality/value

Using the EDP combined with a FC designed under stages of the analyze, design, develop, implement and evaluate (ADDIE) model has enhanced the learning of physics for engineering college students.

Details

Journal of Research in Innovative Teaching & Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2397-7604

Keywords

Open Access
Article
Publication date: 24 April 2024

Priscila Laczynski de Souza Miguel and Andrea Lago da Silva

This paper aims to investigate how purchasing organizations implement supplier diversity (SD) initiatives over time.

Abstract

Purpose

This paper aims to investigate how purchasing organizations implement supplier diversity (SD) initiatives over time.

Design/methodology/approach

A multiple case study approach was conducted. Data were collected through in-depth interviews with participants from purchasing organizations, intermediary organizations and diverse suppliers.

Findings

The research suggests that the SD journey encompasses three different, but interrelated stages before full implementation is achieved: structuring, operation and adaptation. The findings also provide evidence that SD implementation in Brazil is highly influenced by the lack of a consistent knowledge base and the lack of legitimized intermediary organizations.

Research limitations/implications

Using a temporal approach to understand how different practices suggested by the literature have been managed by practitioners over time, this study contributes to the understanding of the path to effective SD implementation and how intra- and interorganizational context influences this journey.

Practical implications

By identifying which practices should be adopted during different phases of SD implementation and proposing ways to overcome some of the inherent challenges, managers can better plan and allocate resources for the adoption of a successful SD initiative.

Social implications

This research demonstrates how organizations can promote diversity and reduce social and economic inequalities by buying from diverse suppliers.

Originality/value

Using a temporal approach, the research empirically investigates how different purchasing organizations have implemented and managed the known practices and dealt with the challenges faced when trying to adopt SD.

Details

RAUSP Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2531-0488

Keywords

Article
Publication date: 14 February 2024

Mohammad O. Eriqat, Rateb J. Sweis and Ghaleb J. Sweis

This paper aims to identify and provide a theoretical explanation for the barriers that hinder the adoption of emerging technologies in the architecture, engineering and…

Abstract

Purpose

This paper aims to identify and provide a theoretical explanation for the barriers that hinder the adoption of emerging technologies in the architecture, engineering and construction industry, irrespective of the company’s size, specialization or geographical location. In addition, the paper proposes potential areas for future research in this domain.

Design/methodology/approach

A list of barriers hindering the adoption of emerging technologies was identified and clarified using a systematic literature review of various scientific sources.

Findings

Twenty-five barriers were recognized and explained and some suggestions for future research studies were provided.

Research limitations/implications

The barriers related to a specific country or region or to a specific technology were excluded.

Originality/value

By providing a deeper comprehension of the barriers hindering the adoption of emerging technologies, this review is expected to encourage their adoption in the industry. Furthermore, it could prove valuable in devising effective strategies for the successful implementation of these technologies.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 13 February 2024

Rachid Jabbouri, Yann Truong and Helmi Issa

We explore how NGO’s local entrepreneurial initiatives to empower women entrepreneurs can compensate for weak state policies for women in a context of male-dominated…

Abstract

Purpose

We explore how NGO’s local entrepreneurial initiatives to empower women entrepreneurs can compensate for weak state policies for women in a context of male-dominated socio-cultural norms.

Design/methodology/approach

We use the case of a local entrepreneurial initiative launched in the Atlas region of Morocco, the Empowering Women in the Atlas Initiative (EWA). We collected data through 51 semi-structured interviews of women entrepreneurs in three cooperatives which exploit the natural resources of their region to establish a social venture. Our data are longitudinal as they were collected at two time periods: before and after the initiative.

Findings

The findings of this study suggest that local entrepreneurial initiatives can have a significant impact on rural women entrepreneurs’ empowerment. The improved perception of empowerment has not only helped them develop capacities to leverage the business opportunities linked to the natural resources of their region, but it has also increased their status and role within their family and community.

Practical implications

We make recommendations for policymakers to encourage this type of initiative to compensate for the absence of supporting policies geared toward women.

Originality/value

Our study is one of the first to look at empowerment as a policy instrument to develop women entrepreneurial activities in rural areas of developing countries. Our paper uses a unique hierarchical perspective and a multidimensional framework for analyzing social cooperative ventures and rural women entrepreneurs’ empowerment. Our paper unravels interesting insights for women entrepreneurs’ narration strategies.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

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

Book part
Publication date: 6 May 2024

Mirza Muhammad Naseer and Tanveer Bagh

Corporate social responsibility (CSR) promotes society, reduces risk, and encourages ethical business practices. Due to its relevance, we study how CSR influences firms'…

Abstract

Corporate social responsibility (CSR) promotes society, reduces risk, and encourages ethical business practices. Due to its relevance, we study how CSR influences firms' sustainable development. We analyze data from 427 New York Stock Exchange (NYSE)-listed firms from 2008 to 2022. The Refinitiv environmental and social score is used to measure CSR, whereas for firms' sustainable development we rely on corporate sustainable growth rate (SGR) and market-based metrics. The analysis employs various econometric techniques, including ordinary least square, fixed effect regression, two-stage least square, generalized method of moment, and simultaneous quantile regression. The results indicate that CSR has a positive and significant effect on firms' sustainable development across all models. This relationship supports the notion that socially responsible business can contribute to long-term financial sustainability in line with “stakeholder theory”, indicating that companies should accommodate the concerns of various stakeholders, including society and the environment, to achieve sustainable development. We evaluate how the conditional distributions of SGR and firms’ value are affected by CSR, categorizing them into high, moderate, and low regimes. The quantile regression estimates indicate that the effect of CSR is more pronounced at upper quantiles, followed by moderate and low regimes. These findings underscore the importance of considering CSR in assessing the SGR and enterprises market value. We also confirm that our results are robust under range of different econometrics' methods. Finally, we enlighten current literature, and our research has useful policy implications for management and investors.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Article
Publication date: 28 November 2022

Karim van Knippenberg and Beitske Boonstra

Heritage reuse, in which the aesthetics of heritage play a leading role, often leads to extreme commodification of heritage, place branding, gentrification and the exclusion of…

162

Abstract

Purpose

Heritage reuse, in which the aesthetics of heritage play a leading role, often leads to extreme commodification of heritage, place branding, gentrification and the exclusion of many narratives and voices. In order to understand how such processes of erosion and estrangement between heritage and local communities can be countered, while still redeveloping heritage buildings for contemporary urban needs, this paper explores with what kind of practices and heritage approaches these tensions can be mitigated, learning from recent experiences in Praga district.

Design/methodology/approach

Based on qualitative semi-structured interviews in a case study of a living lab of ongoing heritage reuse practice in Praga district in the city of Warsaw, Poland, the authors identify practices and approaches that can help to overcome tensions between the ethics and aesthetics of heritage reuse.

Findings

In rapidly changing district like Praga, local communities and others are struggling to compete process of change that impact their heritage, and the engagement with it. Although the local community is quite active in addressing various urban challenges and preserving the character of Praga including heritage elements, the conditions under which these community-led heritage reuse practices operate are quite impactful, as it appears that cooperation with local institutions is vital in order to embed community-led heritage reuse practices to overcome the tensions between ethics and aesthetics of heritage reuse.

Originality/value

This paper presents an in-depth analysis of a living lab of community-led heritage reuse. As such, the paper highlights various practices of community organizations and citizen initiatives that address heritage reuse, as well as the conditions under which these initiatives operate.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 14 no. 1
Type: Research Article
ISSN: 2044-1266

Keywords

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