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The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.

To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.

It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.

The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.

This study examines potential ways to break the inequality reproduction circle faced by ethnic minority health workers and sustained by key performance indicators (KPIs)-centred management in the National Health Service (NHS) in England. It does so through the lens of signalling theory.

Three years panel data for 2018–2020 covering 207 hospitals was compiled from the annual NHS staff survey and matched with relevant administrative records. Structural equation modelling was used to test the proposed hypotheses at the organisational level.

The moderated mediating model reveals that persistent racial discrimination by managers and coworkers can disadvantage the career progression of ethnic minority health workers, which in turn reinforces and reproduces economic and health inequalities among them. More importantly, we show how the collective agreement that the senior management team acts (SMTA) on staff feedback can break this vicious circle.

While our research focuses on the not-for-profit health care sector, it opens important opportunities to extend the proposed model to understand organisational inequality and how to address it.

Perceived SMTA can send strong signals to reduce deep-rooted discrimination (race, gender, age, etc.) through resource allocations and instrumental functions. This is also a way to address the current staff burnout and shortage issues in the healthcare sector.

This article reveals why the purpose of organisations that provide public service to reduce social inequality was comprised during their business-like operations and more importantly, how to reflect their foundational purpose through management practice.

This study offers a way forward to resolve one of the unintended consequences of KPI-centred management in the not-for-profit sector through unpacking the process of inequality reproduction and, more importantly, how it is possible to break this vicious circle.

The purpose of this study is to explore the antecedents of uncaptured sustainable value and strategies to generate opportunities to capture it in the circular supply chain of post-consumer used clothing.

This study is based on an inductive analysis of 21 semi-structured interviews conducted with various stakeholders in the circular clothing supply chain (for-profit and not-for-profit) using the value mapping approach, as previously applied in the literature on sustainable business models.

Fifteen antecedents of uncaptured sustainable value, and thirteen value opportunity strategies were revealed that hinder or generate multi-dimensional value types. Economic value is impacted the most, while there is lack of explicit understanding of the impact of these antecedents and strategies on environmental and social value capture. From a multi-stakeholder perspective, the ecosystem is emerging as new for-profit actors are developing novel process technologies, while not-for-profit actors are consolidating their positions by offering new service options. There is also an emerging “coopetition” between the different stakeholders.

More granularity in the different types of uncaptured value could be considered, and external supply chain stakeholders, such as the government, could be included, leading to more detailed value mapping.

This research provides practitioners with a value-mapping tool in circular clothing supply chains, thus providing a structured approach to explore, analyse and understand uncaptured value and value opportunities.

This extended value perspective draws upon the value-mapping approach from the sustainable business model literature and applies it in the context of the circular clothing supply chain. In doing so, this research illustrates circular clothing supply chains in a new way that facilitates an improved understanding of multi-dimensional and multi-stakeholder value for embedded actors.

A charity’s core purpose is legally mandated and delivery thereof is not a corporate social responsibility (CSR) activity which, by definition, is voluntary in nature. Any CSR activity not required by law should be “incidental” and be an outcome of a core purpose/object and not a focus of activity. The purpose of this study, therefore, is to address the lack of research into voluntary CSR activities conducted by charities so that charities might have a clearer operating platform and do not involuntarily contravene legislation.

This was an exploratory investigation using purposive sampling of senior leaders in UK charities. This study uses a case study approach to identify pragmatic areas of concern and also identify practical actions.

The conventional hierarchical ordering of Carroll’s CSR pyramid (1991) for profit-focussed organisations were found to be inconsistent with those for charitable organisations which were: ethical, legal, economic and philanthropic/voluntary/incidental.

This was an exploratory study and would benefit from further investigation.

Corporate social responsibility actions undertaken by charities need to be carefully evaluated to ensure that they comply with the core charitable purpose or are incidental.

Many employees in charities are motivated by social justice; however, they need to be cautious that they do not exceed the core purpose of the charity.

To the best of the authors’ knowledge, no research was identified which has addressed the fundamental issue of charities’ core purposes and the extent to which charities might legally undertake CSR activities.

Extant literature in supply chain management tends to address a portion of the product flow to make food accessible to clients in need. The authors present a broader view of food insecurity and present nuances relevant to appreciate the complexities of dealing with this social problem.

The authors conducted an inductive study to reveal the deep meaning of the context as managers of nonprofit organizations (NPO) define and address food insecurity. The focus was on a delimited geographic area for capturing interactions among NPOs which have not been described previously.

This study describes the role of supply chains collaborating in unexpected ways in the not-for-profit context, leading to interesting insights for the conceptual development of service ecosystems. This is relevant because the solution for the food insecure stems from the orchestration of assistance provided by the many supply chains for social assistance.

The authors introduce two concepts: customer sharing and customer release. Customer sharing enables these supply chains behave like an ecosystem with no focal organization. Customer release is the opposite to customer retention, when the food insecure stops needing assistance.

The authors describe the use of customer-centric measures of success such improved health measured. The solution to food insecurity for an individual is likely to be the result of the orchestration of assistance provided by several supply chains.

The authors started asking who the client is and how the NPOs define food insecurity, leading to discussing contrasts between food access and utilization, between hunger relief and nourishment, between assistance and solution of the problem, and between supply chains and ecosystems.

Internal workplace coaches are employees who, in addition to their main job, volunteer to provide coaching to work colleagues who are not their direct reports. The purpose of this paper is to explore what motivates these individuals to volunteer to be an internal workplace coach and to continue carrying out the role.

To explore the experiences of internal coaches, a questionnaire was devised and issued; it attracted 484 responses – the largest survey response to date from this population. Following analysis of the questionnaire data, semi-structured interviews were carried out with 20 internal coaches from private, public and not-for-profit UK organisations. The responses were analysed in relation to motivation theory, principally self-determination theory.

Individuals were motivated to volunteer for the role, and to continue to practise as coaches, in the most part to satisfy intrinsic needs for competence, relatedness and autonomy. The research presents rich information about how coaches perceived these needs were satisfied by coaching. In general, there were only moderate or poor levels of support and recognition for individual coaches within their organisation, indicating limited extrinsic motivation.

The practical implications are that organisations can draw on the findings from this study to motivate individuals to volunteer to be internal coaches and to continue to act in that role.

Many organisations use internal coaches, but there is very little research into what motivates these volunteers.

This paper provides insights into Sustainable Development Goals (SDGs) Accounting and Reporting for the Other Sector, defined as organisations that are not corporations and do not have profitability as their overriding success criterion.

This is a conceptual paper that addresses the impact of SDGs on the Other Sector and the accounting and reporting of them by these organisations.

There are a number of implications for research in relation to theories, research approaches and the crossing over of disciplines in relation to the Other Sector’s SDGs accounting and reporting.

The research insights from this paper can be applied to inform the SDGs accounting and reporting practice of the Other Sector.

This paper addresses the impact of the recent sustainability development, the SDGs, on a sector that is very different from the corporate sector and highlights the benefit of accounting and reporting of these goals for the Other Sector.

This paper aims to find an answer to the questions: To what extent is the implementation of responsible management education (RME) perceived to be adequate for developing responsible leadership skills among business school students? How should it be used effectively to guarantee such an outcome?

The authors conducted semi-structured interviews with 24 management educators working at three public business schools. Thematic analysis was used to analyse the collected data.

The findings show that the implementation of RME alone is not adequate to ensure the development of responsible leadership skills among students in business schools. However, management educators do perceive it as a considerable step towards that outcome if accompanied with internship and training opportunities to exercise and observe how social roles and activities are practiced in business, not-for-profit and civil society organisations.

This study is a pioneering attempt to address the relationship between RME and developing responsible leadership skills among students in non-Western business schools.

Managerial “awareness” of supply chain management (SCM) principles is a key antecedent of SCM adoption. However, supply chain awareness (SCA) provides fertile ground for further development. The authors combine extant research with the attention-based view of the firm to further develop SCA and theorize about its effect in an understudied context.

The authors combine SCA with supply chain orientation, of which awareness is central. The authors combine qualitative and archival data for a 10-year period to test SCA in nonprofits. SCA was measured unobtrusively to avoid respondent bias; then, the authors explore how SCA relates to revenue generation from services provided.

SCA correlates positively with revenue generation. Drawing on a contingency perspective, the authors test two moderators relevant to nonprofits. The positive effect of SCA on revenue is stronger for nonprofits collocated in cities with corporate headquarters but weaker for those with larger boards.

The study further advances the notion of awareness for studying SCM phenomena and provides evidence of its relevance in the unexamined context of human services nonprofit organizations (NPOs). This work has implications for how attention to SCM principles shapes organizational outcomes, the factors that moderate these relationships and the importance of unobtrusively measuring awareness in SCM research. The authors used WayBack Machine to harvest websites. However, the quality and depth of text obtained prior to 2008 were lower than those of later years. Additionally, archival data for NPOs are limited.

Findings inform about the fit between nonprofit resources, type of board and fit with how to fund operations. This research provides an alternative way for policy makers to assess NPO capacity by focusing on the fundamental SCM concepts.

The authors contribute to the dialogue about NPOs developing financial independence through revenue generation from services sold to end customers.

NPOs are seldom studied in SCM. This is an attempt to study NPOs by combining qualitative and quantitative data.

The purpose of this paper is to investigate the archives management practices and needs of corporations that do not employ professional archivists and propose strategies for helping corporations manage and preserve their archives.

An online survey was distributed to non-profit and for-profit corporations located in the XX area, USA.

The majority of surveyed corporations did not have archivists on staff and were not satisfied with their archives management practices. Many of them have unaddressed archives management needs and preferred no-cost or low-cost approaches to address those needs. Most surveyed corporations had digital archives but lacked knowledge about digital archiving. Free archiving resources and services provided by libraries/archives were dramatically less well known than commercial archiving resources and services.

To the best of the author’s knowledge, this is one of the very few empirical studies on corporate archives not under professional control. Findings from this study inspired thoughts on how archival education programs, professional associations, cultural heritage organizations and other relevant parties could help corporations better manage and preserve their archives.