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The purpose of this study is to characterise types of practices – or “routings” as they are denoted in this paper – that have been developed to incorporate non-financial inscriptions, representing value-in-kind (VIK) sponsorship resources, into accounting systems.

This study adopts field-based research, utilising Latour's (1999) concept of “circulating reference”, to illustrate how VIK (non-cash) resources were managed in an Australian sporting organization.

This paper contributes to our understanding of: first, how accounting infrastructure is constituted and stabilised by a network of multiple and overlapping accounting practices; second, how VIK resources are allocated and managed via local practices; and third, the importance of “budget relief” as a method of valuation in accounting practice.

Our paper has implications for understanding how financial and non-financial accounting inscriptions are related in practice, requiring both integration and separation within networks of multiple and overlapping routings of accounting practices.

Our work highlights previously unexplored accounting practices, which assist in the process of utilizing VIK resources in the context of a sporting organization.

An improvement in the management of information system (IS) based resources and capabilities of hotels must affect competitive advantage. Based on that premise, this work has two aims. The first is to determine how the strategic value of the IS area affects the organizational performance of three‐, four‐ and five‐star hotels. The second is to check how it influences the resources and capabilities used in the IS area of hotel companies in a determined tourist destination, and their relationship with organizational performance.

The study was conducted on a representative sample of hotels in Gran Canaria, Spain. It takes the framework of Bharadwaj as a reference to help companies tackle the management of the IS area and to develop a superior capability in that activity.

The results of the study indicate that the more valuable, non‐substitutable and inimitable the IS area is, the better the non‐financial performance is. The results also show that the resources and capabilities that most affect hotel performance are the internal and external technical resources and the capabilities of the IS area to influence and strengthen relations with users and with different areas of the hotel. The work also finds that organizational capabilities have a particular influence on non‐financial performance, especially that related to organizational quality.

This study helps to establish a new framework of analysis in the literature on IS management by introducing a perspective of analysis for the study of the strategic deployment of IS attributes that is based on the resource based view of the firm.

This paper constitutes a suitable framework to begin the diagnosis of the situation of each hotel regarding its available IS resources and capabilities and to identify and select the IS resources and capabilities that make greater contributions to hotel profitability and quality.

This work serves to help identify which IS resources and capabilities are most important in the development of distinctive hotel competences.

The goal of this study is to examine the influence of resources provided to nonprofit organisations by corporate partners on the achievement of nonprofits' social and organisational objectives, accounting for mediation effects of dependence and relationship. This goal is investigated from the perspective of nonprofit organisations.

Following 20 preliminary in-depth interviews, an online survey was administered to people working in nonprofit industry who had experience working with their organisation's corporate partnership. With 273 completed questionnaires, the authors tested the model with mediation analyses, using bias-corrected bootstrap confidence intervals method.

Although reputation, non-financial resources and cash investments have strong and positive effects on achieving social and organisational objectives, these relations are fully mediated by dependence and relationship between partners. Further analysis shows that relationship is a significantly stronger mediator than dependence on the effect of reputation in regards to the achievement of both sets of objectives.

This article builds on marketing knowledge, using resource dependence theory to focus on the effects of corporate-provided resources on nonprofit organisations; a topic largely unexplored in extant literature. It is the first study to operationalise and empirically examine the specific effects of different types of resources on specific nonprofit performance objectives.

The purpose of this paper is to explore the circumstances and implications of an episode of accounting change arising from the extended use of accrual accounting within the Australian public sector. The matter under scrutiny is the reporting of the library collections of Australia's public universities as assets in general purpose financial reports.

A survey is undertaken of the annual reports of Australia's 36 public universities for the period 2002 to 2006. The analysis of the findings is informed by new institutional sociology (NIS), with a focus on mimetic processes, and the concept of “accounting's margins”.

The survey reveals considerable diversity and subjectivity in the accounting practices adopted, as well as instances of sudden and dramatic changes in carrying values. The financial reporting of library collections is depicted as a “chaotic margin” of accounting, and the technical propriety of attempting to express and account for these non‐financial resources in financial terms is rendered problematic.

The study questions the reliability and usefulness of the information reported, with implications for the accountability of the institutions surveyed as well as the accounting profession in the comparatively neglected domain of the public sector.

Financial managers in public entities have been portrayed as acting as “guardians” of the resources of the organization. However, while the private not‐for‐profit literature makes reference to perceptions of such behaviour, it has presented little detailed evidence of these roles. This study utilises a field‐based case study to examine the nature of this behaviour typology within the context of a significant Australian religious organization.

In this book chapter, we analyse social entrepreneurship (SE) development in the Western Balkans and present a regional overview. SE has become a globally known contributor to alleviating societal, economic, social, and environmental concerns. Its influence on increasing people’s quality of life has put the concept on a pedestal, and the Balkans are no different. The new advances have increased the efforts from the third sector in advocating for increased visibility, recognition, and support for social enterprises (SEs) as contributors to the development of resilient communities and facilitating the countries’ recovery from economic, social, and environmental crises. To provide a regional development overview, we use the institutional perspective. We base the analysis on data by applying qualitative methods, including document analysis, conference speeches, round tables, consultations, and other impactful events conducted over the last decade. The evidence suggests that the Western Balkan countries are similar in their development and lack a clear vision, a strategic pathway, and sustainable solutions to accelerate the sector’s growth. The awareness of the SEs’ contributions is still low, hindering their impact and potential scalability. Raising awareness campaigns is much needed to increase SEs’ visibility, recognition, revenues, and financial sustainability. Intersectoral collaboration is not at a suitable level, and the coordination and partnerships between the SE actors are lacking. The region needs to make a significant and consistent effort to facilitate the sector’s development and support SEs to provide the expected societal impact.

Previous literature on earnings management (EM) indicates that managers are motivated to adjust reported income to serve their own self-interests, and to try and influence capital markets. However, previous research has failed to provide an appropriate theoretical underpinning for EM and has ignored the effect of cultural and environmental factors on shaping managers’ motivations. Therefore the purpose of this paper is to draw on interpretive methodology and new institutional sociology (NIS) theory to identify the external factors that motivate managers of Egyptian companies to use EM to modify financial statements.

The research adopted an interpretative methodology and interview methods. Interviewees were conducted with 34 participants, who were divided into four different categories; executives, financial analysts, auditors and stock exchanges’ authorities.

This paper provides empirical evidence on the range of external factors that motivate Egyptian corporate executives to adjust the earnings number in financial statements. These external factors include the expectations of investors, lenders and employees, the impact of stock exchange listing rules, beating an earnings target, and the privatisation of key state-owned companies.

The authors recognise that the paper has a number of limitations. The research is concerned solely with EM in Egypt and, therefore, it would not be safe to generalise the results to other contexts, even in the Middle East. Further research on the behaviour of managers towards EM in other countries would be useful to test validity of the results reported in this paper.

The principal contribution of this paper is to build on the previous EM literature to include external factors within the Egyptian context which motivate Egyptian managers to manage the earnings of companies in an upward direction. It adds additional EM motives to available literature including: employees, stock exchange’s rules, privatisation and meeting industrial norms. Also, the paper provides evidence of the effect of concentrated share ownership on managers’ likelihood to engage in EM behaviour. The paper also extends NIS theory to recognise the importance of the interplay between institutional and economic environment by including economic reform, and non-financial providers as factors that can explain the EM behaviour.

Focusing on the family as the central unit of analysis, the purpose of this paper is to examine how entrepreneurial families, with more than one owner/entrepreneur, utilise social capital in a challenging institutional environment.

The empirical focus of this paper is the institutional context of Mexico and how it impacts on entrepreneurial families and their access to social capital. The authors employ an in-depth qualitative approach to understand entrepreneurs’ perspective as being part of an entrepreneurial family. A total of 36 semi-structured interviews were conducted with multiple respondents of each entrepreneurial family.

This study shows that social capital allows members in the entrepreneurial family to access a wider pool of resources to utilise to benefit their ventures, while also helping them to operate in a challenging institutional environment. It also illustrates how social capital is used to overcome institutional asymmetries.

This paper contributes to research by examining the links between institutions and entrepreneurial families through a focus on social capital. It provides a nuanced understanding of how the entrepreneurial family serves as an intermediary through which social capital gives family members access to resources and capabilities to enable their pursuit of entrepreneurial endeavours and overcome the institutional challenges they face in Mexico.

The purpose of this paper is to analyse the relationship between female representation on corporate boards and intellectual capital (IC) efficiency – while prior studies focus on the relationship between gender diversity and firms’ financial performance.

Drawing on data from top 500 UK listed firms for 2007–2016 (3,279 firm-years), this study employs an adjusted-value-added intellectual coefficient as a measure of IC efficiency. Further, the two-step system-generalised method of moments has been applied to account for endogeneity issues.

The results reveal a significant positive relationship between female representation on boards and IC efficiency, including human capital, structural/innovation capital and financial capital efficiency. These results are robust to alternative proxies for the independent variable and difference-in-difference estimation.

The results posit that female representation on boards is associated with IC efficiency, which is vital for firms’ value creation and competitive advantage in the knowledge-economy era. The study also endorses current legislation to increase female representation on corporate boards.

This is among the limited studies to explore the role of female representation on boards in IC efficiency – while most prior studies relate IC efficiency to financial performance.