Search results
1 – 10 of 84Rıdvan Kocaman, Müjdat Özmen and B. Zafer Erdoğan
In the extant literature, the concepts of charity and philanthropy have been differentiated based on the belief that charity stems from religious motivations and philanthropy is…
Abstract
Purpose
In the extant literature, the concepts of charity and philanthropy have been differentiated based on the belief that charity stems from religious motivations and philanthropy is often secular in origin. Accordingly, this paper aims to investigate whether there is a distinction between managerial practices regarding the given concepts as emphasized in the conceptual discussions.
Design/methodology/approach
To see the managerial practices, the authors determined bazaars, community fundraising events organized by nonprofit organizations (NPOs), as the research field. Then, this study followed the general systematic of qualitative research. Accordingly, the authors conducted 44 interviews with experienced bazaar organizers from 10 NPOs in total. Furthermore, four days of participant observation with field notes were made in each bazaar, which lasted from 7 to 10 days. This study also used archival data as a secondary data source and then analyzed all data with a content analysis technique.
Findings
This study found that the field practices mainly do not support the distinction drawn over the conceptual discussions. Both concepts are nouns describing the act of giving and helping the needy. They are actively performed based on different motives (religion-based and secular).
Originality/value
The relevant distinction is limited to the conceptual discussions and has not been supported by the findings obtained from the field. Also, most of the studies on helping were carried out in the Western context. Studies conducted outside these cultures are quite limited. The value of the current study lies in the fact that it was conducted in a cultural context different from the Western cultures and paves the pathway for future research.
Details
Keywords
Erik L. Lachance and Milena M. Parent
Pressures from non-profit sport organizations’ (NPSOs) external environment influence governance structures and processes. Thus, this study explores the impact of external factors…
Abstract
Purpose
Pressures from non-profit sport organizations’ (NPSOs) external environment influence governance structures and processes. Thus, this study explores the impact of external factors on NPSO board decision making.
Design/methodology/approach
Using a sample of six NPSO boards (two national, four provincial/territorial), data were collected via 36 observations, 18 interviews, and over 900 documents. A thematic analysis was conducted via NVivo 12.
Findings
Results identified two external factors impacting NPSO board decision making: the sport system structure and general environment conditions. External factors impacted NPSO board decision making in terms of duration, flow, interaction, and scrutiny.
Originality/value
Results demonstrate the need for NPSO boards to engage in boundary-spanning activities whereby external information sources from stakeholders are incorporated to make informed decisions. Practically, NPSO boards should harness virtual meetings to continue their operations while incorporating risk management analyses to assess threats and opportunities.
Details
Keywords
This study aims to explore the benefits of strategy as way-finding approach to strategic thinking suggested by Robert Chia for small community-based Southern NGOs. The purpose is…
Abstract
Purpose
This study aims to explore the benefits of strategy as way-finding approach to strategic thinking suggested by Robert Chia for small community-based Southern NGOs. The purpose is to find alternatives to the strategic planning (SP) approach.
Design/methodology/approach
The study adopts the perspective of phronesis (Flyvbjerg, 2006) using the case study of a 45-year-old NGO based in India and working for community development. The data has been collected for over more than 20 years. Qualitative analysis of the data has been done by focusing on the activities that were performed in keeping with the requirements of phronetic research.
Findings
The study finds that through way-finding approach to strategic thinking, a Southern NGO is able to manage and reduce its resource dependence while maintaining organizational autonomy and pursuing its vision. The approach avoids the pathologies produced through SP in such organisations.
Research limitations/implications
This study adds to empirical contexts in which strategy as way-finding may be practiced. This study explicitly shows how this may be very useful to smaller community-based Southern NGOs. This study also adds to the research on strategy as practice by showing its relevance in the NGO sector.
Practical implications
This study shows alternatives to NGOs that are reluctant to engage in SP. This study also shows how NGOs can benefit from the way-finding approach to strategic thinking to improve their community connect, autonomy and impact.
Social implications
This study provides alternatives to resisting the power asymmetry of the global North-South development agenda.
Originality/value
This study demonstrates the usefulness of the way-finding approach to strategy in the context of smaller Third-World NGOs and provides alternatives to SP.
Details
Keywords
Ayesha Akter Sumi, Saif Ahmed and Syed Shah Alam
This study aims to examine the impact of Islamic teachings on environmental corporate social responsibility (CSR) practices in Bangladesh, a country where Islamic principles are…
Abstract
Purpose
This study aims to examine the impact of Islamic teachings on environmental corporate social responsibility (CSR) practices in Bangladesh, a country where Islamic principles are profoundly influential.
Design/methodology/approach
Using a mixed-methods research approach (quantitative study with close-ended questionnaire and qualitative study with semistructure interview), this study aims to explore the role of individual characteristics and organizational contexts in environmental CSR practices. The study uses a robust analytical framework encompassing variance inflation factor, orthogonal loading, Cronbach’s alpha, composite reliability and average variance extracted to assess the reliability and validity of these metrics.
Findings
Thematic analysis reveals the motivations, attitudes and challenges experienced by organizational leaders in aligning Islamic ethics with environmental stewardship, whereas the quantitative results provide empirical support for the relationship between various organizational practices (denoted as M#1 to M#8) and environmental CSR.
Originality/value
The findings of this study illuminate the potential benefits of tailoring CSR policies to fit within specific religious and cultural frameworks, offering both theoretical contributions and practical insights.
Details
Keywords
Valentina Cucino, Cristina Marullo, Eleonora Annunziata and Andrea Piccaluga
Humane Entrepreneurship (HumEnt) is strongly purpose-oriented and characterized by a focus on inclusiveness and social and environmental sustainability, with attention to both…
Abstract
Purpose
Humane Entrepreneurship (HumEnt) is strongly purpose-oriented and characterized by a focus on inclusiveness and social and environmental sustainability, with attention to both internal and external stakeholders and their needs. In the attempt to provide new research in this field, this study aims to conduct an empirical investigation within the theory of HumEnt and, in particular, of the Human Resource Orientation (HRO) model among Italian Small and Medium-size Enterprises.
Design/methodology/approach
Based on quantitative data, this study used a deductive approach to investigate the relationship between the HumEnt model and firms’ relational embeddedness with different types of stakeholders (value chain stakeholders and societal stakeholders, respectively). More concretely, to investigate the relationships between the dimensions of the HumEnt model and firms’ relational embeddedness, partial least squares structural equation modeling was applied.
Findings
Findings of this study suggest that Entrepreneurial Orientation (EO) directly contributes only to value chain embeddedness. However, the results also show that if EO is mediated by an HRO (i.e. companies with a high HRO), a high level of societal embeddedness is also present.
Originality/value
This study represents a first attempt to provide comprehensive empirical evidence about the different dimensions characterizing the HumEnt theoretical model, and to highlight their relevance in supporting companies’ relational embeddedness capacity with different categories of stakeholders.
Details
Keywords
Nisansala Wijekoon, Umesh Sharma and Grant Samkin
This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial…
Abstract
Purpose
This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial reporting.
Design/methodology/approach
Postal questionnaire surveys with owners and accountants of SMEs were used to identify users and their financial information needs. In total, 1,498 questionnaires were sent to SME owners and accountants. A total of 358 questionnaires were returned, generating 323 useable questionnaires. The management branch of stakeholder theory is used for the study which asserts that company management is expected to meet the expectations of those stakeholders who are more powerful than others.
Findings
The users of Sri Lanka SME financial information were limited to owners, banks and Department of Inland Revenue. Users and financial information needs of owners varied in relation to the size of the SME. Financial information are useful for making capital investment and planning decisions for owners regardless of the size of the SME. By sharing information with outside parties, disclosures can diminish information asymmetries between the firms and its stakeholders. The top three reasons for which owners use SME financial information are for planning purposes, estimating income tax liabilities, and taking marketing and pricing decisions.
Research limitations/implications
Since the study focuses only on the views of owner-managers and accountants of SMEs, the holistic understanding of uses of SME financial information by other user groups cannot be achieved.
Practical implications
The results of this study provide international and local standard setters with an indication of future direction for SME financial reporting.
Social implications
This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. Consequently, the findings of this paper make a valuable contribution to the work of practitioners such as local and international standards-setters and regulators who may be considering developing/revising financial reporting framework for SMEs either worldwide or in developing countries.
Originality/value
Although SME financial reporting has attracted enormous attention in the recent accounting literature, academic research into SME financial reporting is scant. This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. The general purpose financial reporting model and the accounting standard IFRS for SMEs in particular would not be applicable to Sri Lankan SMEs unless it modifies to reflect the financial information needs of users of Sri Lankan SME financial information.
Details
Keywords
A.K.S. Suryavanshi, Viral Bhatt, Sujo Thomas, Ritesh Patel and Harsha Jariwala
Recent studies have observed rise in consumer’s ethical concerns about the online retailers while making a purchase decision. The impetus for businesses to use corporate social…
Abstract
Purpose
Recent studies have observed rise in consumer’s ethical concerns about the online retailers while making a purchase decision. The impetus for businesses to use corporate social responsibility (CSR) is evident, but the effects of CSR motives on corresponding processes underlying cause-related marketing (CRM) patronage intention have not been thoroughly examined. This study, anchored on attribution theory, established a research model that better explains the influence of CSR motives on patronage intentions toward CRM-oriented online retailers. Additionally, this study aims to examine the moderating role of spirituality (SPT) on CSR motives and CRM patronage intention (CPI).
Design/methodology/approach
Primary data has been collected from 722 respondents and analyzed by using deep neural-network architecture by using the innovative PLS-SEM-ANN method to predict/rank the factors impacting CPI.
Findings
The results revealed the normalized importance of the predictors of CPI and found that value-driven motive was the strongest predictor, followed by strategic motive, SPT, age and stakeholder-driven motive. In contrast, egoistic motive, education and income were found insignificant.
Originality/value
The pandemic has transformed the way consumers shop and fortified the online economy, thereby resulting in a paradigm shift toward usage of e-commerce platforms. The results offer valuable insights to online retailers and practitioners for predicting patronage intentions by CSR motives and, thus, effectively engage CRM consumers by designing promotions in a way that would deeply resonate with them. This study assessed and predicted the factors influencing the CPI s, thereby guiding the online retailers to design CSR strategies and manage crucial CRM decisions.
Details
Keywords
David John Gilchrist, Dane Etheridge and Zhangxin (Frank) Liu
The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to…
Abstract
Purpose
The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to understand the motivations for and implications of such practices. This research is important for stakeholders, such as members and funders, as well as the broader Australian community, considering the significant financial resources allocated to these organizations from the public purse.
Design/methodology/approach
The authors employ a longitudinal dataset containing financial data from 154 Australian NFP disability service providers, collected over a two-year period (2015–2016). Through the analysis of detailed balance sheets and income statements, the authors seek to uncover evidence of earnings management practices in this sector. The study’s results provide valuable insights into the behaviour of the charitable human services sector.
Findings
The findings reveal that Australian NFP disability service providers engage in earnings management practices, primarily aimed at reducing reported profits to meet the normative financial expectations of stakeholders, such as public sector funders and philanthropists. The executives of these organizations strive to report profits close to zero, being cautious not to report a loss, which might raise concerns about their sustainability.
Originality/value
The authors contribute to the existing literature on earnings management in the NFP sector by focussing on Australian disability service providers, an area that has been under-researched due to a lack of suitable data. The results offer insights into the incentives and implications of earnings management practices in this sector and highlight the need for a revaluation of accounting standards, reporting requirements and audit arrangements applicable to the NFP sector.
Details
Keywords
Sujo Thomas, Viral Bhatt and Ritesh Patel
This study examines the influence of consumer skepticism on cause-related marketing (CRM) campaign participation intentions of Generation Z consumers from emerging market…
Abstract
Purpose
This study examines the influence of consumer skepticism on cause-related marketing (CRM) campaign participation intentions of Generation Z consumers from emerging market perspective. This study was undertaken due to the paucity of relevant literature in the public domain to directly investigate whether and how consumers' skepticism affects CRM participation intentions, specifically in the luxury retailing context.
Design/methodology/approach
A survey was conducted among 552 Generation Z consumers and path analysis was used to examine the direct and indirect effects of skepticism. The mediation and moderation analysis was used to explore and test the authors' hypotheses via partial least squares structural equation modeling (PLS SEM).
Findings
The authors' findings provide empirical evidence that corporate social responsibility, religiosity and cause involvement positively affects consumer participation intentions, and this link is also established indirectly through skepticism toward the CRM campaign. These findings provide novel theoretical contributions by establishing skepticism's complex role in determining the CRM participation intention in the Generation Z consumers' context. This study further demonstrates the moderating effect of gender and luxury store format on consumer skepticism and CRM participation intentions.
Originality/value
The Generation z group will represent a quarter of the Asia–Pacific region's population by 2025. However, little is known about Generation z consumers' CRM participation intentions. This research would help practitioners, including luxury retailers, CRM managers and advertising professionals, to effectively design CRM campaigns. The paper contributes by highlighting the theoretical implications and managerial implications based on the current findings in the emerging market context.
Details
Keywords
Nuri Wulandari, Audyan Tri Gantara and Retno Wahyuni Wijayanti
This study aims to investigate the role of corporate social responsibility (CSR) to increase the happiness of employees and in the same time contributing to the goals of…
Abstract
Purpose
This study aims to investigate the role of corporate social responsibility (CSR) to increase the happiness of employees and in the same time contributing to the goals of organization. It is argued that a type of CSR, namely cause-related marketing (CrM) can drive employee happiness at work (HaW) through employee's cause involvement (CI). CrM is activity form of collaboration between companies and nonprofit organizations to sell products or services and donate some portion of the sales to support a cause. The study is needed to understand this CSR action and its effects, in particular on employees as company stakeholders.
Design/methodology/approach
The study was conducted by survey questionnaire with sample of 216 respondents employed by a state-owned bank in Indonesia which active in CSR actions. Analysis conducted using PLS SEM method and SMART PLS software.
Findings
The finding confirms that CrM does indeed have an effect on employee happiness, especially if employee's cause involvement in the CrM is evident. The result suggested that CrM initiatives should be promoted together with employee's cause involvement with the program because this will increase the general level of HaW in the organization.
Originality/value
The study is unique because of its effort in aligning three aspects; employee happiness, social responsibility while still takes account for company's business goals. It also addresses a rarely explored yet crucial area in a highly stressed environment: the financial industry in a pandemic situation.
Details