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In spite of the merits of artificial intelligence (AI) in marketing and social media, harm to consumers has prompted calls for AI auditing/certification. Understanding consumers’ approval of AI certification entities is vital for its effectiveness and companies’ choice of certification. This study aims to generate important insights into the consumer perspective of AI certifications and stimulate future research.

A literature and status-quo-driven search of the AI certification landscape identifies entities and related concepts. This study empirically explores consumer approval of the most discussed entities in four AI decision domains using an online experiment and outline a research agenda for AI certification in marketing/social media.

Trust in AI certification is complex. The empirical findings show that consumers seem to approve more of non-profit entities than for-profit entities, with the government approving the most.

The introduction of AI certification to marketing/social media contributes to work on consumer trust and AI acceptance and structures AI certification research from outside marketing to facilitate future research on AI certification for marketing/social media scholars.

For businesses, the authors provide a first insight into consumer preferences for AI-certifying entities, guiding the choice of which entity to use. For policymakers, this work guides their ongoing discussion on “who should certify AI” from a consumer perspective.

To the best of the authors’ knowledge, this work is the first to introduce the topic of AI certification to the marketing/social media literature, provide a novel guideline to scholars and offer the first set of empirical studies examining consumer approval of AI certifications.

This paper seeks to address emerging practices of social enterprises (SEs) in China by exploring the institutional context, organisational features and legislative framework of this new phenomenon.

The analysis is based on data drawn from secondary sources (laws and regulations, forum transcripts and news reports) and primary evidence (in‐depth study of six SE cases).

The various kinds of SEs are highly diversified in terms of social mission, organisational nature, legal form, and operational pattern; the institutional context is underdeveloped, providing growing but still limited financial, intellectual, technical, and human resources; although it allows increasing space for diversified development dynamics of SEs, the legislative system regulating SEs is still flawed in several vital ways.

This paper relies heavily on qualitative research methods to make a preliminary assessment of the development of China's SEs. Neither primary nor secondary data sources collected for this paper can be used to draw any general conclusion of statistical significance.

The paper sheds light on the overall landscape of the recent development of SEs in China, providing a descriptive and normative foundation for cross‐country comparative studies and quantitative, explanatory analysis.

The purpose of this paper is to challenge the notion that low-profit limited liability companies (L3Cs) are an ineffective or flawed choice of entity for social entrepreneurs. Most of the literature surrounding L3Cs has been critical of the form; however, a detailed analysis shows that the form is not only still viable but also, in fact, experiencing growth.

This paper utilizes key literature and an analysis of current L3C activity in the USA to provide a unique viewpoint on the utility and viability of L3Cs in the USA.

Analysis demonstrates that despite criticisms throughout the legal community, the L3C is experiencing recent growth and continues to be a viable choice of entity for social entrepreneurs.

This piece fills a significant gap in the literature surrounding L3Cs. Much has been written about L3Cs in the legal academy, but analysis is scarce when reviewing management and entrepreneurship literature.

This piece furthers the literature by providing the business academy with an in-depth analysis of the legal components of L3Cs and draws research-based conclusions about the state of the form and its viability for social entrepreneurs. It is unique in that it challenges the prevailing legal opinion that the L3C form is useless and unnecessary.

The purpose of this study is to examine the extent to which a cause-brand alliance (CBA) leads to improved attitude toward cause-brand alliance, which in turn leads to improved brand identification.

The approach uses a 2 × 2 × 2 between-subjects experimental design to examine the interaction effect of the brand ally, the non-profit ally, and the perception of cause controversy on a customer’s attitude toward the CBA, which in turn affects identification with the brand ally.

On average, customers’ perception of cause controversy influences attitude toward the CBA and subsequently the level of identification with the brand ally. When a non-profit organization is connected to a controversial issue, managerial options for building a successful CBA are more limited than when the non-profit is noncontroversial.

We contribute to consumer learning theory in the context of CBA research by identifying an important boundary condition – perceived cause controversy. Perceived cause controversy impedes the customer’s learning about partners in CBA. Moreover, fit and cue consistency are separate constructs.

CBAs help build customer brand identification. Brand managers must include the customer’s perceived cause controversy, the ally’s unique information, and the customer’s attitude toward the nonprofit in the decision calculus. Brands have an opportunity to demonstrate corporate social responsibility and build identification by helping a less well-established nonprofit to build positive customer attitudes. If the non-profit is linked to controversy, this opportunity is constrained.

A boundary condition-perceived cause controversy influences how the partners in a CBA differentially influence the customer’s attitude toward the CBA and, ultimately, brand identification.

Recent literature has investigated the composition, responsibilities and characteristics of non-profits’ boards, but there is a lack of research on the link between governance practices and preferences related to philanthropic strategy. This study integrates the strategic philanthropy literature with recent works in the area of governance to understand how organisations’ approach to governance can lead to different strategic approaches. The empirical section presents the results of a survey conducted among 144 decision makers (presidents, board members, managers) that belong to the largest Italian foundations. Using perceptual data, the exploratory results show significant associations between selected governance items (satisfaction of decision makers, usefulness of managerial reports, activism of board members) and the four pillars of strategic philanthropy.

The results of the study reveal where and when foundations’ decision makers believe that well-governed private foundations can act more effectively and efficiently than individual donors and poorly governed foundations can. Conclusions facilitate the formulation of guidelines and recommendations to professional players and regulators who are interested in enhancing the social value foundations can create.

In light of the difficulties the governments typically face in conserving and managing their rich public cultural heritage, which often lingers in a condition of neglect, this study aims to identify a set of additional tools capable of providing adequate financial resources as well as skills.

The general research methodology adopted is of a qualitative, rather than a quantitative, nature. In fact, the resulting considerations are mainly the consequence of a first broad theoretical examination, aimed at analyzing the different management models a public entity may adopt, and an applicable verification, aimed at describing some case histories selected by means of interviews.

The study develops a preliminary reflection on possible sector-specific models for public-built cultural heritage management that have not been well defined yet, especially so in reference to one of the institutional options, namely, the adoption of public–private–people agreements. Indeed, in addition to establishing the ties needed to link public institutions with the business sector, some strong involvement of society as a whole is advised to foster the implementation of projects and expedite the solution of shared problems. At a local level, for instance, private stakeholder participation must be encouraged, with special attention to the latter's cultural closeness to the territory involved.

This research identifies some tools suitable for adoption in the cultural heritage field, which would serve as perfect examples of community involvement and commitment, and some useful case studies resulting from the Italian context.

Three reporting models — Traditional, Western‐narrow and Western‐broad — are scrutinised to delineate the basis of accounting practices for the Pacific Island Countries' (PIC) entities for the years ending 1997–1999. Evidence is obtained about the filing of reports; timeliness of reports; and disclosure patterns. Patterns are measured via examination of twenty Aggregated Accounting Disclosures (AAD) items and sub‐indices. A significant number of entities completely fail to generate annual reports, or are several years behind the reporting cycle or are unwilling to disseminate their reports. The reporting patterns for PIC entities showed an overall AAD disclosure trend of 52% with specific patterns being 76% of Core Statement Accounting (CSA), 42% Financial Related Accounting (FRA) and 40% Non‐financial Related Accounting (NRA) over the three years. The lack of current annual reports and timely reports (at least 50%) fits much more with the Traditional model than with either Western model.

This paper presents an overview of the current accounting reforms of two types of Belgian local governments from cameralistic accounting to business-like accrual accounting. Similarities and differences between important kinds of local government accounting are explored by focusing on important conceptual issues. The examination reveals that governmental accounting is relatively new and that a number of basic accounting problems remain even after some years of experience. Apparently, there is the need for a user oriented accounting framework applicable for different kinds of governments instead of transferring business accounting principles in practice without any further study.